Portugal's Assembly of the Republic (parliament) is considering Draft Law 108/XVII/2, which was submitted on 21 September 2026. The Draft Law authorizes the government to amend the Personal Income Tax Code, reducing the general rates applicable to the first six taxable income brackets. The proposed reductions would result in the following brackets/rates:
- up to EUR 8,342 - 12.20% (down from 12.50%)
- over EUR 8,342 up to 12,587 - 15.20% (down from 15.70%)
- over EUR 12,587 up to 17,838 - 20.70% …
