Country tax profile · 2026
Portugal income tax
How Portugal taxes income
Portugal taxes personal income at rates up to 48%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Portugal and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Portugal income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 8,342 EUR | 12.5% |
| up to 12,587 EUR | 15.7% |
| up to 17,838 EUR | 21.2% |
| up to 23,089 EUR | 24.1% |
| up to 29,397 EUR | 31.1% |
| up to 43,090 EUR | 34.9% |
| up to 46,566 EUR | 43.1% |
| up to 86,634 EUR | 44.6% |
| over the top bracket | 48% |
National brackets; local or regional surcharges may apply on top.
How Portugal's income tax compares
Portugal's top income tax of 48% is the 12th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Norway (47.4%) · Spain (47%) · Netherlands (49.5%) · Curaçao (46.5%) · Iceland (46.29%) · Cuba (50%)
Who is a tax resident of Portugal?
>183 days (in any rolling 12-month period) in Portugal, or maintaining a habitual residence/home there on 31 December.
Related Portugal taxes
Moving to Portugal?
Get matched with a vetted Portugal tax & immigration advisor who handles residency and the exit from your current country.
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What is the income tax rate in Portugal?
Portugal taxes personal income at rates up to 48%. Residents taxed on worldwide income; no special nomad regime.
Can expats pay less income tax in Portugal?
Yes. Under the IFICI (ex-NHR) regime, qualifying new residents pay about 30.5% instead of the 48% headline rate.