Personal Income Tax (Imposto sobre o rendimento das pessoas singulares – IRS) is paid by individuals on income obtained according to the categories above. In general, you will be considered as tax resident in Portugal if you spend:
- More than 183 days in Portugal within any 12-month period; or
- Fewer than 183 days in Portugal but have residential accommodation that the Tax Department considers to be your ‘permanent home’.
Residents of Portugal are liable for Portuguese tax on all their worldwide income and some capital gains. They may also attract taxes on property rental, transfer of real estate
Non-residents of Portugal are liable for Portuguese tax only on Portuguese-source income and certain capital gains on Portuguese assets but remain liable for taxation in their country of residence.
| IRS rates 2025 | ||
| Taxable income (in euros) | Portugal | |
| Tax Rate % | Amount Deductible (€) | |
| Up to €8,059 | 12.5 | – |
| + €8,059 to €12,160 | 16 | €282.07 |
| + €12,160 to 17,233 | 21.5 | €950.87 |
| + €17,233 to 22,306 | 24.4 | €1,450.62 |
| + €22,306 to 28,400 | 31.4 | €3,012.04 |
| + €28,400 to 41,629 | 34.9 | €4,006.04 |
| + €41,629 to 44,987 | 43.1 | €7,419.62 |
| + €44,987 to 83,696 | 44.6 | €8,094.43 |
| + from €83,696 | 48 | €10,940.09 |
As per Law n.º 55-A/2025, de 22/07
Please contact us if you have any questions or queries and your local representative will be in touch with you as soon as possible.
