Portugal's individual income tax brackets for 2017 have been adjusted as follows:
- up to EUR 7,091 - 14.5%
- over EUR 7,091 up to 20,261 - 28.5%
- over EUR 20,261 up to 40,522 - 37.0% (plus 0.88% additional surcharge)
- over EUR 40,522 up to 80,640 - 45.0% (plus 2.75% additional surcharge)
- over EUR 80,640 - 48.0% (plus 3.21% additional surcharge)
The main income tax rates for each bracket are unchanged, while the additional surcharge rates have been reduced overall.