Portugal published the State Budget Law for 2026 (Law No. 73-A/2025) in the Official Gazette on 30 December 2025. The tax measures of the final law are largely in line with the draft, which are relatively limited and include:
- The revision of the personal income tax brackets/rates as follows:
- up to EUR 8,342 - 12.50%
- over EUR 8,342 up to 12,587 - 15.70%
- over EUR 12,587 up to 17,838 - 21.20%
- over EUR 17,838 up to 23,089 - 24.10%
- over EUR 23,089 up to 29,397 - 31.10%
- over EUR 29,397 up to 43,09…