Personal income tax (PIT) and social security contributions (SSC) in Portugal
Portugal: Personal income tax (PIT) and social security contributions (SSC) was 39.34 Percentage of labour costs in 2025. ▲ Rising
Latest (2025)
39.34 Percentage of labour costs
Change on year
down 0.6%
World rank
12th
of 29 countries
All-time high
41.35 Percentage of labour costs
in 2023
All-time low
36.27 Percentage of labour costs
in 2009
Years of data
26
2000–2025
Personal income tax (PIT) and social security contributions (SSC) in Portugal, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
Portugal recorded 39.34 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025.
That represents a change of down 0.6% on the previous year and down 3.9% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Portugal peaked at 41.35 Percentage of labour costs in 2023 and was at its lowest, 36.27 Percentage of labour costs, in 2009.
Portugal ranks 12th of 29 countries on this measure, in the middle of the range.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Portugal, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 37.65 Percentage of labour costs | — |
| 2001 | 36.58 Percentage of labour costs | -2.8% |
| 2002 | 36.57 Percentage of labour costs | -0.0% |
| 2003 | 36.75 Percentage of labour costs | +0.5% |
| 2004 | 36.86 Percentage of labour costs | +0.3% |
| 2005 | 36.33 Percentage of labour costs | -1.4% |
| 2006 | 36.35 Percentage of labour costs | +0.0% |
| 2007 | 36.61 Percentage of labour costs | +0.7% |
| 2008 | 36.49 Percentage of labour costs | -0.3% |
| 2009 | 36.27 Percentage of labour costs | -0.6% |
| 2010 | 36.43 Percentage of labour costs | +0.4% |
| 2011 | 37.43 Percentage of labour costs | +2.7% |
| 2012 | 36.68 Percentage of labour costs | -2.0% |
| 2013 | 39.87 Percentage of labour costs | +8.7% |
| 2014 | 39.76 Percentage of labour costs | -0.3% |
| 2015 | 40.93 Percentage of labour costs | +2.9% |
| 2016 | 40.42 Percentage of labour costs | -1.2% |
| 2017 | 40.37 Percentage of labour costs | -0.1% |
| 2018 | 39.72 Percentage of labour costs | -1.6% |
| 2019 | 40.19 Percentage of labour costs | +1.2% |
| 2020 | 40.29 Percentage of labour costs | +0.3% |
| 2021 | 40.84 Percentage of labour costs | +1.4% |
| 2022 | 41.06 Percentage of labour costs | +0.5% |
| 2023 | 41.35 Percentage of labour costs | +0.7% |
| 2024 | 39.58 Percentage of labour costs | -4.3% |
| 2025 | 39.34 Percentage of labour costs | -0.6% |
Portugal compared with similar countries
- Portugal's 39.34 Percentage of labour costs is below the median for Europe & Central Asia, which is 41.14 Percentage of labour costs, 96% of the median. (19 countries reporting)
- Portugal's 39.34 Percentage of labour costs is above the median for high income countries, which is 36.39 Percentage of labour costs, 1.1× the median. (27 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 36.65 Percentage of labour costs | 36.27 Percentage of labour costs | 37.65 Percentage of labour costs | 10 |
| 2010s | 39.18 Percentage of labour costs | 36.43 Percentage of labour costs | 40.93 Percentage of labour costs | 10 |
| 2020s | 40.41 Percentage of labour costs | 39.34 Percentage of labour costs | 41.35 Percentage of labour costs | 6 |
Countries ranked near Portugal
- 9 Hungary 41.15 Percentage of labour costs compare
- 10 Sweden 41.14 Percentage of labour costs compare
- 11 Luxembourg 40.16 Percentage of labour costs compare
- 13 Greece 39.34 Percentage of labour costs compare
- 14 Norway 36.39 Percentage of labour costs compare
- 15 Denmark 35.76 Percentage of labour costs compare
More economy & growth data for Portugal
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.9 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 6.84 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0218 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 639.78 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 13.49 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 16.41 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.043 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,261 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 62.23 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Portugal?
- Personal income tax (pit) and social security contributions (ssc) in Portugal was 39.34 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Portugal?
- The highest recorded value was 41.35 Percentage of labour costs in 2023.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Portugal?
- The lowest recorded value was 36.27 Percentage of labour costs in 2009.
- How does Portugal rank for personal income tax (pit) and social security contributions (ssc)?
- Portugal ranks 12th out of 29 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Portugal?
- Over the last ten years it is down 3.9%. The long-run trend across the full record is rising.
- Where does this Portugal data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household