Portugal income tax rates, 2025

What is actually taken, at three incomes

The OECD models a single person with no children and no other income at three multiples of the Portuguese average wage, and publishes what that person actually pays. These are outcomes rather than statutory rates: everything taken, divided by everything earned.

The same three incomes, in money

The rates above are what the OECD publishes. The amounts below are those rates applied to the gross earnings it publishes alongside them, which is arithmetic rather than a further source, and it is separated from the table above so that nothing computed here can be mistaken for something published. Rounding means the parts may miss the total by a unit.

Read the middle row across: someone on the Portuguese average wage of €24,254 keeps €18,207 of it, and €6,047 is taken. At 67% of the average wage the amount taken is €3,392 and at 167% it is €13,028, so an income two and a half times larger carries a tax bill 3.8 times larger.

The two numbers that decide different things

On the Portuguese average wage the average rate is 24.9% and the marginal rate is 35.4%. Those answer different questions and confusing them is the commonest mistake made with a table like this one. The average rate tells you what your year costs. The marginal rate, 10.5 percentage points higher here, tells you what the next unit of income costs, which is the number that decides whether a rise, a bonus or extra hours are worth taking.

Across the range the OECD publishes, the combined rate moves from 20.9% at 67% of the average wage to 32.2% at 167%, a spread of 11.3 percentage points over an income range of two and a half times. That is a moderate profile, and it means a rate quoted at the average wage is a poor guide to what happens well above or below it.

Nothing above includes what your employer pays. In Portugal employer social security contributions run at 23.8% of gross earnings, against 11.0% taken from you. The employer side is the larger of the two here, by 12.8 percentage points, which is why the cost of employing somebody in Portugal is a good deal further above their gross pay than their payslip suggests.

The statutory schedule, as published

No schedule is shown for Portugal, and the reason is worth stating rather than leaving as an absence. The rates and thresholds the feed publishes for it do not pair into a ladder that can be read: either the counts disagree, so pairing them by position would invent a schedule, or the rates do not rise with income, which a progressive ladder does not do and which means one of them is wrong where it was published. Repairing somebody else's schedule and presenting the result as a published fact is not something this site will do. The outcome rates above are unaffected: they come from a different series that the OECD computes itself.

Why Portugal has no calculator here

The published series for Portugal could not be read into a schedule at all: OECD series fails a sanity check, so the error is upstream and not ours to publish: rate steps down from 21.50% to 0.24% at band 4; a progressive ladder does not fall as income rises, so one of these rates is wrong at source

Where Portugal sits

Of the 38 jurisdictions the OECD publishes this series for, Portugal ranks 20 by the combined rate taken from a single person on the average wage, at 24.9%. Immediately above it: Latvia at 26.0%, Canada at 25.6%, Ireland at 25.1%. Immediately below: Poland at 24.4%, United States at 24.3%, Slovakia at 24.3%.

What this page does not tell you

Everything above describes a single person with no children on €24,254, €18,207 of which they keep. It does not describe a couple, a parent, anybody with income other than a salary, or anybody at a Portuguese salary between the three published points. The full list of what this kind of page cannot answer, including how regional taxes are handled and what none of it says about being foreign, is on how these figures are published.

Every figure on this page, and where it came from

21 rules for Portugal, each carrying the dataset, the row, the date it was read and an archived copy of that row. Ruleset sha256:7c8a1de9fc6d87cc.

• pt.ref_average_combined_rate.aw100.ty2025: Average income tax and employee social security combined at the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_combined_rate.aw167.ty2025: Average income tax and employee social security combined at 167% of the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_combined_rate.aw67.ty2025: Average income tax and employee social security combined at 67% of the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_employee_ssc_rate.aw100.ty2025: Average employee social security rate at the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_employee_ssc_rate.aw167.ty2025: Average employee social security rate at 167% of the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_employee_ssc_rate.aw67.ty2025: Average employee social security rate at 67% of the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_income_tax_rate.aw100.ty2025: Average income tax rate at the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.
• pt.ref_average_income_tax_rate.aw167.ty2025: Average income tax rate at 167% of the average wage. DSD_TAX_WAGES@DF_TW_COMP / PRT AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025. Read 2026-09-06 from OECD Taxing Wages, tax burden on a single person with no children.

The remaining 13 are in the published ruleset, with the same quote and hash on each.