Contents · 6 sections
The table
It is the table for withholding IRPS at source on the monthly salary of a resident employee. It did not change in 2026: it is the same one that applies since 1 January 2024.
| Monthly gross salary (MT) | Rate | Fixed deduction (MT) |
|---|---|---|
| up to 20,249.99 | Exempt | 0.00 |
| 20,250.00 to 22,249.99 | 10% | 2,025.00 |
| 22,250.00 to 32,749.99 | 15% | 3,137.50 |
| 32,750.00 to 60,749.99 | 20% | 4,775.00 |
| 60,750.00 to 144,749.99 | 25% | 7,812.50 |
| 144,750.00 or more | 32% | 17,945.00 |
The table is the one in article 65-A of the IRPS Code, as amended by Law no. 11/2025 of 29 December: Boletim da República no. 248, Series I, supplement no. 1, page 2180-(17).
Dependants
With dependants, the tax goes down by a fixed amount after the table is applied: 50.00 MT with one dependant, 75.00 MT with two, 100.00 MT with three and 150.00 MT with four or more. If the result is below zero, there is no IRPS to withhold.
How it is calculated
- Find the bracket of the monthly gross salary in the table.
- Multiply the gross salary by the rate of the bracket.
- Take off the fixed deduction of the bracket.
- Take off the amount for dependants.
- Gross salary
- 30,000.00
- × 15%
- 4,500.00
- − fixed deduction
- −3,137.50
- IRPS to withhold
- 1,362.50
- − employee INSS (3%)
- −900.00
- Net salary
- 27,737.50
INSS is separate from IRPS: 3% from the employee, which comes off the salary, and 4% from the company, which does not.
Examples
Salaries in different brackets, with and without dependants. The net salary is the gross minus IRPS and the employee’s INSS; other deductions, such as loans, come off separately.
| Gross salary | IRPS | INSS (3%) | Net |
|---|---|---|---|
| 18,500.00no dependants | 0.00 | 555.00 | 17,945.00 |
| 22,000.001 dependant | 125.00 | 660.00 | 21,215.00 |
| 29,250.002 dependants | 1,175.00 | 877.50 | 27,197.50 |
| 30,000.00no dependants | 1,362.50 | 900.00 | 27,737.50 |
| 45,000.001 dependant | 4,175.00 | 1,350.00 | 39,475.00 |
| 62,000.003 dependants | 7,587.50 | 1,860.00 | 52,552.50 |
| 150,000.00no dependants | 30,055.00 | 4,500.00 | 115,445.00 |
For any other salary, the net salary calculator does the same sums.
What is left out
This table is for withholding on the monthly salary of a resident employee. Non-residents, exempt allowances and income that is not the month’s salary are left out. Since Law no. 11/2025, the annual return (the Modelo 10) is an obligation of the employee.
In HR and Payroll
In a new company in NUX SPACE, the table comes installed: HR and Payroll works out the IRPS and the INSS of every payslip with it, and adds them up in the month’s remittance slips.