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Portuguese employee net salary simulator
Enter your gross monthly salary and personal details — compare take-home under Standard IRS, IRS Jovem, NHR, and IFICI side-by-side. The only simulator in Portugal that shows all four regimes at once.
| Metric | Standard | IRS Jovem | NHR | IFICI |
|---|---|---|---|---|
| Monthly take-home | €1,655.26 | — | — | — |
| Annual net (after AT settlement) | €22,751.17 | — | — | — |
| Employer monthly cost | €2,704.70 | — | — | — |
| Effective tax rate | 28.0% | — | — | — |
| Settlement refund / top-up | — | — | — | — |
NHR / IFICI / IRS Jovem: employer withholds at the standard progressive rate. At year-end (Modelo 3), AT refunds the difference between what was withheld and the lower flat-rate or exempt-income liability. A positive number is a refund back to you from AT.
+€500/month raise → +€246.12/month take-home (51.0% absorbed by tax + SS).
LEGAL REFERENCES
- Portaria 292-A/2024 — IRS brackets, Cat A deduction, meal allowance caps (2025/2026)
- CIRS Art 12-B (Lei 2/2024) — IRS Jovem — 5-year exemption, cap = 55×IAS
- CIRS Art 25 — Categoria A deduction: 72% of gross, min 4×IAS, max €4,462.15
- CIRS Art 68-A — Solidarity surcharge: 2.5% on €80k-€250k, 5% above €250k
- CIRS Art 87 — Additional disability deduction = 4×IAS
- CIRS Art 21 — PPR deduction limits by age (€300–€400/year)
- EBF Art 58-A / Portaria 352/2024/1 — IFICI — 20% flat rate for new PT residents 2024+
- Código dos Regimes Contributivos Art 53-55 — SS employee 11%, employer 23.75%
Rates verified 2025-10 · 2026 tax year
Planning estimate only. IRS retention tables and final settlement are approximate — the AT liquidation notice is the authoritative figure. Brackets verified per Portaria 292-A/2024 for the 2026 fiscal year. Not tax advice; consult a certified tax professional for individual situations.
Frequently asked questions
How does IRS Jovem work in 2026?
IRS Jovem (CIRS Art 12-B, amended by Lei 2/2024) exempts a percentage of Cat A income for workers aged ≤35 in their first 5 years of work: 100% in year 1, 75% in year 2, 50% in year 3, 25% in years 4 and 5. The exemption is capped at 55×IAS (~€28,737) for years 1-4 and 50×IAS (~€26,125) for year 5. The exemption reduces your taxable income before applying the progressive IRS scale.
What is the NHR regime and can I still apply?
NHR (Non-Habitual Resident) was a 10-year flat-tax regime at 20% for Cat A income from qualifying activities. It was closed to new applicants on 31-Dec-2023. If you registered as NHR before that date, you remain grandfathered for the rest of your 10-year window. New arrivals from 2024 must use IFICI instead.
What is IFICI and how does it differ from NHR?
IFICI (EBF Art 58-A, Portaria 352/2024/1) is NHR's replacement for new residents from 2024. Like NHR, it offers a 20% flat rate on Cat A income for 10 years. The computation is identical; what changes is the eligibility — you must be a new tax resident in Portugal and work in a qualifying high-value-added activity. No application window cutoff applies.
Why does my monthly take-home look the same for NHR/IFICI as standard?
Because your employer withholds IRS at the standard progressive rate — they don't know which special regime you're on. The savings arrive when you file Modelo 3 and AT refunds the over-withheld amount. That refund is shown as a positive 'settlement' figure in the comparison table.
What does the 'employer cost' figure include?
Employer monthly cost = gross salary + employer SS (23.75%) + FCT (0.925%) + any meal allowance. It's the true headcount cost of hiring you, before the employee sees any of it.
How are meal allowances taxed?
Meal allowances are IRS-exempt up to €6.00/day (cash) or €9.60/day (card / ticket-refeição) per Portaria 292-A/2024. Any daily amount above these caps is taxable income and is also included in the SS base.
What is the 'settlement delta'?
Employees under NHR, IFICI, or IRS Jovem regimes have their employer withhold tax at the standard progressive rate. At year-end, when you file Modelo 3, AT computes your actual liability under the special regime (lower rate or reduced taxable base) and refunds the difference. The simulator shows this annual refund as a positive settlement delta — it's effectively deferred take-home.