Which table applies to you

The married tables also apply to unmarried partners covered by Article 14 of the IRS Code (point 8 of the Despacho). The “married, single earner” table can only be used when the other spouse has no income that must be aggregated, or when one of them earns at least 95% of the aggregated income (point 9). Using it wrongly means paying compensatory interest on the difference (Article 99-F(3) of the IRS Code).

How withholding is calculated

Point 3 of Despacho 233-A/2026 sets three formulas. The result can never be below zero:

• Employment income with dependants: monthly pay (R) × maximum marginal rate − amount to deduct − additional deduction per dependant × number of dependants.
• Employment income without dependants, and pensions: R × maximum marginal rate − amount to deduct.
• Pensions of Armed Forces disabled veterans: R × maximum marginal rate − amount to deduct − additional deduction.

In the lowest rows of each table, the amount to deduct is a formula containing “R”, which stands for monthly pay. That is what stops a gross pay rise from lowering net pay. The “effective rate at the limit” column is for information only, worked out for one dependant, and is not used in the calculation (point 4).

Worked examples with the 2026 tables (mainland)

Example 1: €1,000.00 gross, single, no dependants (Table I)

The salary falls in the “Up to €1,042.00” row of Table I, with a maximum marginal rate of 12.50%.

• €1,000.00 × 12.50% = €125.00
• − amount to deduct, using the row's formula: 12.50% × 2.60 × (1,273.85 − 1,000.00) = €89.00
• = tax withheld: €36.00 (effective rate 3.60%)

Example 2: €1,500.00 gross, single, no dependants (Table I)

The salary falls in the “Up to €1,819.00” row of Table I, with a maximum marginal rate of 24.10%.

• €1,500.00 × 24.10% = €361.50
• − amount to deduct: €193.33
• = tax withheld: €168.17 (effective rate 11.21%)

Example 3: €1,800.00 gross, single with 1 dependant (Table II)

The salary falls in the “Up to €1,819.00” row of Table II, with a maximum marginal rate of 24.10%.

• €1,800.00 × 24.10% = €433.80
• − amount to deduct: €193.33
• − additional deduction: 1 × €34.29 = €34.29
• = tax withheld: €206.18 (effective rate 11.45%)

Example 4: €2,500.00 gross, married, single earner, 2 dependants (Table III)

The salary falls in the “Up to €2,773.00” row of Table III, with a maximum marginal rate of 22.77%.

• €2,500.00 × 22.77% = €569.25
• − amount to deduct: €289.47
• − additional deduction: 2 × €42.86 = €85.72
• = tax withheld: €194.06 (effective rate 7.76%)

Example 5: €2,500.00 gross, single with 3 dependants (Table II)

The salary falls in the “Up to €3,305.00” row of Table II, with a maximum marginal rate of 38.36%, cut by 1 percentage point to 37.36% because there are three or more dependants (point 5(h) of the Despacho).

• €2,500.00 × 37.36% = €934.00
• − amount to deduct: €487.66
• − additional deduction: 3 × €34.29 = €102.87
• = tax withheld: €343.47 (effective rate 13.74%)

The orders set no rounding rule; in these examples each component is rounded to the cent.

Special rules in Despacho 233-A/2026

• Three or more dependants: in the employment income tables (I to VII), the maximum marginal rate is cut by 1 percentage point; the amount to deduct and the additional deduction stay the same (point 5(h)).
• Dependant with a disability of 60% or more: add €84.82 per dependant to the amount to deduct (single, or married single earner) or €42.41 (married, two earners) (point 5(a)). This amount can be multiplied up to three times, or up to six times for married couples with two earners, if the employee tells the payer before payment (points 6 and 7).
• Spouse with a disability of 60% or more and no category A or H income, for a married single earner: add €135.71 to the amount to deduct (point 5(b)).
• Pensions with dependants (Tables VIII to XI): add per dependant €42.86 (married, single earner), €21.43 (married, two earners) or €34.29 (single) (point 5(c)).
• Armed Forces disabled veterans (Tables X and XI): add €36.38 (married, single earner) or €18.19 (single, or married with two earners) (point 5(d)).
• Choosing a higher rate (Article 98(6) of the IRS Code): only the maximum marginal rate changes; the deductions stay the same (point 5(e)).
• Overtime: the rate applied is 50% of the effective rate that resulted for that month's pay (point 5(f) and Article 99-C(8) of the IRS Code).
• Holiday and Christmas allowances and other payments covering more than one month's pay: the effective rate is worked out and shown separately for each payment (point 10).
• IRS Jovem: the employer applies the rate for total income, including the exempt part, only to the part that is not exempt (Article 99-F(4) of the IRS Code). The accumulated monthly exemptions for the year cannot exceed the Article 12-B(5) limit (55 times the IAS) divided by 14 (point 5(g) of the Despacho). See the IRS Jovem 2026 guide.

2026 withholding tables: mainland Portugal

Despacho 233-A/2026 of 5 January, published in the Diário da República, 2nd series, no. 3, supplement, on 6 January 2026. It applies to residents of Portugal outside the autonomous regions (point 2).

Table I (Mainland): Single with no dependants, or married with two earners

Table II (Mainland): Single with one or more dependants

Table III (Mainland): Married, single earner

Table IV (Mainland): Single or married with two earners, no dependants, with disability

Table V (Mainland): Single with one or more dependants, with disability

Table VI (Mainland): Married with two earners and one or more dependants, with disability

Table VII (Mainland): Married, single earner, with disability

Table VIII (Mainland): Pensions: single or married with two earners

Table IX (Mainland): Pensions: married, single earner

Table X (Mainland): Pensions: single or married with two earners, with disability

Table XI (Mainland): Pensions: married, single earner, with disability

2026 withholding tables: Madeira

Despacho 19/2026 of the Regional Finance Department, published in JORAM, 2nd series, no. 13, 4th supplement, on 20 January 2026, and corrected by Declaração de Retificação 10/2026 (JORAM, 2nd series, no. 16, 3rd supplement, 23 January 2026), which republished the tables. The figures below are the republished ones. The tables apply from 1 January 2026; January payments processed before they came into force had to be adjusted by the end of February. No withholding up to €980.00 (Table I) and €997.00 (Table III).

Table I (Madeira): Single with no dependants, or married with two earners

Table II (Madeira): Single with one or more dependants

Table III (Madeira): Married, single earner

Table IV (Madeira): Single or married with two earners, no dependants, with disability

Table V (Madeira): Single with one or more dependants, with disability

Table VI (Madeira): Married with two earners and one or more dependants, with disability

Table VII (Madeira): Married, single earner, with disability

Table VIII (Madeira): Pensions: single or married with two earners

Table IX (Madeira): Pensions: married, single earner

Table X (Madeira): Pensions: single or married with two earners, with disability

Table XI (Madeira): Pensions: married, single earner, with disability

2026 withholding tables: Azores

Despacho 1179/2026, published in the Diário da República, 2nd series, no. 23, on 3 February 2026, effective from 1 January 2026. No withholding up to €966.00 (Table I) and €1,226.00 (Table III).

Table I (Azores): Single with no dependants, or married with two earners

Table II (Azores): Single with one or more dependants

Table III (Azores): Married, single earner

Table IV (Azores): Single or married with two earners, no dependants, with disability

Table V (Azores): Single with one or more dependants, with disability

Table VI (Azores): Married with two earners and one or more dependants, with disability

Table VII (Azores): Married, single earner, with disability

Table VIII (Azores): Pensions: single or married with two earners

Table IX (Azores): Pensions: married, single earner

In the “Up to €1,100.00” row, the Diário da República and Circular 3/2026 print the coefficient 1.7. The tax authority's spreadsheet uses 1.728, the only value that reproduces the printed effective rate and joins up with the next row's deduction.

Table X (Azores): Pensions: single or married with two earners, with disability

Table XI (Azores): Pensions: married, single earner, with disability

Withholding is not the final tax

The withholding tables set the advance taken from pay each month. The tax for the year is worked out in the IRS return filed in 2027, using the 2026 IRS brackets and the tax credits. To see net pay after social security and meal allowance, use the net salary calculator or the guide to working out net pay in 2026.

Running payroll in your company and want to check the withholding is right? Book a free diagnostic with HVR.

Frequently asked questions

What are the IRS withholding tables for 2026?

In mainland Portugal they are the eleven tables in Despacho 233-A/2026, published in the Diário da República on 6 January 2026: Tables I to VII for employment income and Tables VIII to XI for pensions. They apply to income paid or made available from 1 January 2026. Madeira and the Azores have their own orders.

Up to what salary is there no IRS withholding in 2026?

In mainland Portugal there is no withholding up to €920.00 a month for single people and married couples with two earners (Tables I and II), and up to €991.00 for married couples with a single earner (Table III). In Madeira the limits are €980.00 and €997.00; in the Azores, €966.00 and €1,226.00.

How is IRS withholding calculated?

Multiply monthly pay by the maximum marginal rate of the row it falls in, subtract the amount to deduct and, if there are dependants, the additional deduction per dependant times the number of dependants. The result can never be below zero (point 3 of Despacho 233-A/2026). In the lowest rows the amount to deduct is a formula that depends on the pay itself.

How much IRS is withheld on €1,500 gross in 2026?

A single person with no dependants in mainland Portugal (Table I) has €168.17 withheld a month: €1,500 × 24.10% = €361.50, less the €193.33 amount to deduct. That is an effective rate of 11.2%. Social security of 11% comes on top.

Is less withheld with three or more dependants?

Yes. In the employment income tables, the maximum marginal rate is cut by 1 percentage point for people with three or more dependants, while the amount to deduct and the additional deduction per dependant stay the same (point 5(h) of Despacho 233-A/2026).

Are the Madeira and Azores tables different from the mainland ones?

Yes. Madeira applies Despacho 19/2026, corrected by Declaração de Retificação 10/2026, which republished the tables. The Azores apply Despacho 1179/2026. The mainland tables apply to residents of Portugal outside the autonomous regions.

Is the tax withheld the IRS I will pay?

No. Withholding is a monthly advance. The tax for the year is worked out in the IRS return filed the following year, using the Article 68 brackets and the tax credits. If more was withheld than the tax due, you get a refund; if less, you pay the difference.

Official sources

• Despacho 233-A/2026 (Diário da República)
• Despacho 19/2026, Madeira (JORAM no. 13, 4th supplement) and Declaração de Retificação 10/2026 (JORAM no. 16, 3rd supplement)
• Despacho 1179/2026, Azores (Diário da República)
• Withholding tables on the Portal das Finanças
• IRS Code, Article 99-F and Article 12-B