escalão de IRS
Published 5 November 2026, 03:36
escalão de IRS (income tax band)
A band of the scale used to calculate IRS. There are nine bands, each with its own rate. Being in the sixth band does not mean paying its rate on all your income: income is split across the bands and each slice is taxed at its own rate, so a rate cut in the lower bands also benefits those who earn more. Band thresholds are based not on gross salary but on taxable income for the year (rendimento coletável): for the sixth band, that is €28,400 to €41,629 for 2025 and €29,397 to €43,090 for 2026.
Where you come across it. Discussions of tax cuts, salary calculations and the retenção na fonte withholding tables.
Do not confuse it with the social security escalão: there the band is based on the whole family's income and determines benefits, while here it is only about income tax. The band thresholds are reviewed every year.
Official website: portaldasfinancas.gov.pt