Portugal Take-Home Pay Calculator

Trabalhador dependente means you are a Portuguese employee, paid through payroll — usually via a contractor-of-record (CoR), Portuguese entity or umbrella. The cascade is: turnover, less ~5% CoR fee, less 23.75% employer Segurança Social (no ceiling), gives gross salary; then 11% employee Segurança Social and IRS on the balance. Recibos verdes (trabalhador independente) is self-employment under the simplified regime: you invoice directly, pay Segurança Social at 21.4% on 70% of turnover, and IRS runs on 75% of turnover via the 0.75 services coefficient.

IFICI (Incentivo Fiscal à Investigação Científica e Inovação) replaced the old NHR for new arrivals from 2024. Qualifying researchers and innovation professionals can be taxed at a flat 20% IRS on Portuguese-source employment or self-employment income for up to 10 years — replacing progressive IRS and the solidarity surcharge. Eligible activities are narrow: scientific research, R&D and defined innovation roles. For UK contractors in qualifying roles paid as Trabalhador dependente above roughly €60,000, the saving against standard IRS can be substantial. IFICI requires Portuguese tax residence, so it is incompatible with staying UK tax resident, and this calculator does not validate whether your activity qualifies.

Self-employed Segurança Social uses a separate base from IRS. For services, the rendimento relevante is 70% of gross turnover and you pay 21.4% on that — an effective ~14.98% of turnover. Contributions are declared quarterly on Segurança Social Direta and paid monthly between the 10th and the 20th. The first 12 months of activity can be exempt, which is not modelled here. IRS under the simplified regime uses the 0.75 coefficient (75% taxable), independent of the 70% Segurança Social base.

The 2025 mainland progressive brackets (Art. 68.º CIRS), single taxpayer, slice method: 12.5% to €8,059; 16% to €12,160; 21.5% to €17,233; 24.4% to €22,306; 31.4% to €28,400; 34.9% to €41,629; 43.1% to €44,987; 44.6% to €83,696; 48% above. The taxa adicional de solidariedade adds 2.5% on taxable income between €80,000 and €250,000 and 5% above €250,000. These Portuguese figures were carried forward from the previous version of this page and have not been re-verified against the 2026 Portuguese values, so treat every Portuguese number as an estimate at 2025 rates — see Figures used above. Madeira and Azores have reduced rates, which are not modelled. The UK leg of the treaty top-up is 2026/27.

Most Portuguese "gross-to-net" salary calculators start from a gross salary already on a recibo de vencimento and apply only the 11% employee Segurança Social plus IRS. That misses the 23.75% employer Segurança Social and the ~5% contractor-of-record fee that sit between the client's invoice and the payslip when you are contracted via CoR or umbrella. For a UK contractor evaluating a Portuguese gig, the relevant number is the day rate the client pays, not the gross salary the umbrella shows you. This cascade reflects that end-to-end.

It depends on UK residence. If the SRT keeps you UK tax resident, HMRC also taxes this income, but Article 23 of the 1968 UK–Portugal treaty gives a credit for Portuguese income tax paid. Switch UK tax residence to "UK tax resident" in Advanced options and the calculator surfaces the HMRC top-up at 2026/27 UK rates. If you are non-resident, Portugal generally taxes its source income alone. Run the UK tax residency calculator first. Note that IFICI requires Portuguese tax residence, so the two cannot be combined.

HMRC taxes the income you actually receive, not the client's invoice, so the UK basis is regime-specific: for Trabalhador dependente it is the gross salary on the Portuguese payslip (turnover net of the CoR fee and employer Segurança Social); for recibos verdes it is business profit, approximated as the 75% coefficient income used as the IRS base. UK income tax is then computed at 2026/27 rates — personal allowance £12,570, tapered by £1 for every £2 of income over £100,000, then 20% on the first £37,700 of taxable income, 40% to £125,140 and 45% above — and Portuguese IRS, including the solidarity surcharge, is credited as a Foreign Tax Credit capped at the UK liability. Anything left is the HMRC top-up. UK National Insurance is contribution-based and not relievable as a foreign tax credit, so it is excluded: with an A1 / Certificate of Coverage you would pay UK NI in place of Portuguese Segurança Social.

No — planning estimates only. Madeira and Azores rate reductions, IFICI eligibility (qualifying activity and prior residence), the first-year Segurança Social exemption, year 1–2 reduced IRS coefficients, real expense documentation under the simplified regime, IVA registration and UK NI / A1 treatment are not fully modelled, and the Portuguese figures are 2025. Always confirm with a Portuguese contabilista or advogado fiscal and, for the UK side, a chartered tax adviser.