IRS brackets updated for 2026 - limits +3.51%, rates in brackets 2 to 5 -0.3 pp
Summary
The 9 IRS brackets for 2026 were updated by 3.51% to keep up with inflation. The rates of brackets 2 to 5 fell by 0.3 percentage points. The 9-bracket structure stays. Withholding tables were published in January 2026.
What this means for you
Lower- and middle-income workers see a small cut in their effective rate. It affects everyone who files Modelo 3.
Pages affected by this change
Source: PwC Portugal Guia Fiscal 2026