Portugal IRS Calculator 2026: Tax Return Simulator

Simulate your 2026 IRS in Portugal with the new rates: deductions, dependents, IRS Jovem and joint filing, and see your refund or the extra tax you have to pay.

Filing

Gross employment income, holder 1 (€/year)

Social Security paid, holder 1 (€)

Gross employment income, holder 2 (€/year)

Social Security paid, holder 2 (€)

IRS Jovem (holder 1)

Dependents

of which up to 3 years old

of which 4 to 6 years old

Ascendants living with you

General family expenses (€)

Health expenses (€)

Education expenses (€)

Rent of your home (€)

IRS withheld during the year (€)

Leave Social Security blank to use 11% of the income.

Refund

—Taxable income

—Bracket and rate

—Tax before deductions

—Deductions from tax

—IRS due

—Effective rate

Item	Amount

What it does

The IRS simulator follows the Portuguese tax return for employment income in 2026. From the gross income it subtracts the specific deduction (€4,587.09, or the Social Security paid if higher) and, for low incomes, the minimum subsistence allowance, giving the taxable income. The 2026 rates of Decree-Law 212/2026 (12.2% to 48%) give the tax, and the deductions for dependents and for general, health, education and rent expenses lower it. What was withheld during the year, minus the tax due, is your refund.

How to use it

Choose individual or joint filing and type the gross yearly income.
Add dependents, IRS Jovem and the expenses shown on the e-Fatura portal.
Type the IRS withheld (on your payslips) and read the refund or the tax to pay.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

How is IRS calculated?
Gross income minus the specific deduction (€4,587.09 or the Social Security, if higher) is taxed at 12.2% to 48%; then come off €600 per dependent, 35% of general expenses up to €250, 15% of health up to €1,000, 30% of education up to €800 and 15% of rent.

How does IRS Jovem work in 2026?
Up to 35 years old, for 10 years of income: 100% exempt in the first year, 75% in years 2 to 4, 50% in years 5 to 7 and 25% in years 8 to 10, up to 55 × IAS (€29,542.15). The exempt income still counts to set the rate.

Joint or separate filing?
Joint filing divides the household income by 2 to find the rate, so it usually pays less when one spouse earns much more than the other. Simulate both and pick the lower one.

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