Portugal tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Portugal tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Figures last changed 4 November 2026. Profile last reviewed 23 October 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|---|
| General rule | 58.17% | 28% | 28% | 28% | 28% | 25% | 28%* |
| Madeira (Regiao Autonoma da Madeira) | 45.35% | 28% | 28% | 28% | 28% | 25% | not computed |
| Azores (Regiao Autonoma dos Acores) | 45.35% | 28% | 28% | 28% | 28% | 25% | not computed |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from KPMG, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Portugal profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Portugal?
The top rate on a salary is 58.17% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 48% above EUR 86,634.
How are capital gains taxed in Portugal?
The top rate on a long-term capital gain is 28% under the general rule; some regions differ. The holding period that makes a gain long-term is 12 months.
How are dividends and interest taxed in Portugal?
The top rate is 28% on dividends and 28% on interest under the general rule; some regions differ. Rental income is taxed at up to 25%.
How is crypto taxed in Portugal?
Not settled yet: the profile has open questions on crypto, so it states no figure. In detail: Crypto assessment is unassessed: CIRS Article 10 references 22/23 versus 24/4(a) remain unresolved. No settled 365-day, swap or jurisdiction mapping is certified. Required asset, transaction and regime facts are outside this single-figure calculation. Personal departure exposure under CIRS10(25) is distinct from Article 10-A; no universal crypto instalment treatment is established.
Does Portugal tax foreign income?
Yes. Portugal taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Portugal have a wealth tax?
Yes: AIMI, taxed above EUR 600,000, top rate 1.5%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Portugal have an exit tax for individuals?
Still unassessed: the profile does not say what happens to tax when a resident leaves, so do not read this as none. In detail: CIRS10(25) contains asset-specific personal departure exposure. Article 10-A has distinct scope; a universal single-figure or crypto instalment rule is not established.
What special tax regimes does Portugal have?
Our profiles list 2 regimes: NHR - Non-Habitual Resident (CLOSED to new applicants 2024-01-01) (up to 10 years); IFICI - Incentivo Fiscal a Investigacao Cientifica e Inovacao ('NHR 2.0') (up to 10 years). Each has its own conditions.
When do you become tax resident in Portugal?
The Portugal day test (183 days in any 12 months): more than 183 days in any 12 months that start or end in the year. The home test above applies with any number of days. Crew of Portuguese ships and aircraft and people abroad in the service of the State can also be resident.
Residence decides whether Portugal taxes you on these rates. See the Portugal day-count test and count your own days.
Sources
The Portugal profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- CIRS Art. 68 - Taxas gerais (redacao da Lei n.o 73-A/2025, de 30/12) (Portal das Financas) · official, retrieved 2026-10-23
- CIRS Art. 25 - Rendimentos do trabalho dependente: deducoes (Portal das Financas) · official, retrieved 2026-10-23
- CIRS Art. 53 - Pensoes (Portal das Financas) · official, retrieved 2026-10-23
- Portaria n.o 480-A/2025/1, de 30 de dezembro - valor do IAS para 2026 (Portal das Financas, legislacao) · official, retrieved 2026-10-23
- Lei n.o 110/2009 - Codigo dos Regimes Contributivos do Sistema Previdencial de Seguranca Social, art. 53 (Diario da Republica) · official, retrieved 2026-10-23
- CIRS Art. 72 - Taxas Especiais (28% on Cat. E/F/G) · official, retrieved 2026-04-30
- CIRS art. 72.o n.os 1 e) and 2-5 - rendimentos prediais: 28% / 25% for housing leases (Lei n.o 56/2023) · official, retrieved 2026-10-24
- EBF art. 45.o-C - 10% on moderate-rent housing leases, 2026-2029 (DL n.o 97/2026) · official, retrieved 2026-10-24
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Portugal with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Portugal side by side with other countries, see every country or try the live demo.
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