PTIncome tax · 2026

🇵🇹 Portugal Capital Gains Tax (Mais-valias)

Calculate your Portugal capital gains tax (mais-valias) for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details

Gross annual salary

€

Holding Period (months)

Opt for Aggregation (Englobamento)By default, a flat 28% rate applies. Check this to aggregate capital gains with your other income at progressive IRS rates. When combined with long-term holding (≥2 years, Lei 31/2024), a tiered exclusion of 10-30% of the gain applies.

Tax year

2026Current

Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.

Net amount

€39,600.00

Effective rate28.0%

Marginal rate28%

Net amount €39,600.00Income tax €15,400.00

Income tax breakdown

€15,400.00

BandRateIn bandTax

Flat Rate (28%)28%€55,000.00€15,400.00

Gross annual salary€55,000.00

Income tax− €15,400.00

Net amount€39,600.00

Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

Autonomous flat rate of 28% applied. You may opt for aggregation (englobamento) with your other income at progressive rates, which may result in a lower tax if your total income is below the 28% marginal threshold.