Rule change · 1 January 2026

Portugal: The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art

The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art. 68 IRS brackets for 2026: 12.5% up to EUR 8,342, 15.7% to EUR 12,587, 21.2% to EUR 17,838, 24.1% to EUR 23,089, 31.1% to EUR 29,397, 34.9% to EUR 43,090, 43.1% to EUR 46,566, 44.6% to EUR 86,634 and 48% above.