Personal Tax in Portugal

Overview by
Tax Base For Residents and Non-Residents
Residents are subject to the same fiscal regime (IRS) as the Portuguese. Non-residents can choose to be subject or not to the IRS on all their income (art. 22-nº 3 and 5 of the IRS code).

Tax Rate

Personal income tax (IRS) Porgressive rate from 10.5% to 42%
Up to EUR 4,755 10.5%
EUR 4,755 - 7,192 13%
EUR 7,192 - 17,836 23.5%
EUR 17,836 - 41,021 34%
EUR 41,021 - 59,450 36.5%
EUR 59,450 - 64,634 (bracket modified in 2010) 40%
EUR 64,634 and over 42%
Allowable Deductions and Tax Credit
Children's education and prolonged studies for adults (courses approved by the Ministry), health expenses, investment in renewable energies, buying IT equipment, etc.
Special Expatriate Tax Regime
If expatriates do not have a residence in Portugal, they can choose between total income tax in Portugal or in their country of origin. If they do have a residence in Portugal, they are subject to the IRS regime.
Capital Tax Rate
Capital may be taxed according to the IRS code (article 5 numbers 71 and 72).

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