Portugal – Income Tax Rate and Meal Voucher Rate Change

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The Portuguese Tributary and Customs Authority has published new withholding tax tables for the “Azores”, “Mainland” and “Madeira” regions, effective 1 January 2025 to 31 December 2025.

Each region has 11 tax tables, including 4 for pensioners. The tax tables are applicable based on the employee’s personal circumstances.

Table I: Not married without dependents or married with two dependents (Continente region).

Monthly Remuneration (EUR)	Tax Rate (%)	Abatement (EUR)	Dependent Relief (EUR)
0 – 870	0	0	0
871 – 992	13	13% * 2.6 * (1,208.32 – R)	21.43
993 – 1070	16.50	16.50% * 1.35 * (1,477.67 – R)	21.43
1071 – 1136	16.50	90.81	21.43
1137- 1187	22	153.29	21.43
1188 – 1787	25	188.90	21.43
1788 – 2078	32	313.99	21.43
2079 – 2432	35.50	386.72	21.43
2433 – 3233	38.72	465.03	21.43
3234 – 5547	40.05	508.03	21.43
5548 – 20221	44.95	779.83	21.43
Above 20221	47.17	1228.74	21.43

Further details & other amended tables for 2025 can be found on the Tributary and Customs Authority website.

Additionally, the legal limit for meal subsidy paid through vouchers has increased from 60% to 70%.
Corresponding value adjustment: from €9.60 to €10.20 (cash limit remains €6).

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Portugal – Income Tax Rate and Meal Voucher Rate Change – 1 January 2025

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Portugal – Income Tax Rate and Meal Voucher Rate Change

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