Diário da República — Lei n.º 73-A/2025 (Orçamento do Estado 2026)
Legal instrument
CIRS Art. 68.º (red. Lei n.º 73-A/2025, OE2026)
Last verified
Review cadence
quarterly
Notes
Mainland marginal rate. A solidarity surtax (taxa adicional de solidariedade, CIRS Art. 68.º-A) applies on top of these rates above €80,000 / €250,000 — see the "IRS Solidarity Surtax" facts.
Change history
Initial capture48.00% marginal rate
No further changes recorded yet — unchanged since it was first captured.
