IRS and Social Security in 2026
The tables behind a Portuguese payslip, in plain language.
Official source Confirm on the official site
IRS brackets 2026 (mainland)
| Up to €8,342 | 12.2%Official source |
|---|---|
| Up to €12,587 | 15.2%Official source |
| Up to €17,838 | 20.7%Official source |
| Up to €23,089 | 23.6%Official source |
| Up to €29,397 | 30.6%Official source |
| Up to €43,090 | 34.6%Official source |
| Up to €46,566 | 43.1%Official source |
| Up to €86,634 | 44.6%Official source |
| Above €86,634 | 48%Official source |
Deductions and Social Security
| Specific deduction (employees) | €4,350, or Social Security paid if higherConfirm on the official siteSource |
|---|---|
| Dependant deduction | €600 eachConfirm on the official site |
| Minimum existence | €12,880Confirm on the official site |
| Employee Social Security | 11%Official source |
| Employer social contribution | 23.75%Official source |
| Minimum monthly wage | €920, 14 monthsOfficial source |
Official sources
FAQ
What is withholding tax?
It is the IRS your employer deducts each month. It may differ from the final tax settled in your return.