With the entry into force of Law No. 73-A/2025 of 30 December, which approved the State Budget for 2026, the Personal Income Tax (IRS) brackets and the Minimum Subsistence Threshold were updated, thereby making it necessary to approve new withholding tax tables.
In this context, by Order No. 233-A/2026 of 6 January, issued by the Secretary of State for Tax Affairs and published in the Official Gazette new withholding tax tables were approved, applicable to income from dependent employment and to pensions paid or made available, with effect from 1 January 2026.
This Circular of the Portuguese Tax and Customs Authority serves to publish the new withholding tax tables applicable to income from dependent employment and pensions paid or made available to income recipients resident in national territory, applicable as from 1 January 2026.
The Excel files containing the new IRS withholding tax tables (Tables I to XI), applicable to income paid or made available as from 1 January 2026, are available on the Portal das Finanças.
For further information, please consult: CIRCULAR Nº 1/2026 https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Circular_1_2026.pdf
