Personal income tax (PIT) and social security contributions (SSC) in Portugal

Portugal: Personal income tax (PIT) and social security contributions (SSC) was 47.8 Percentage of labour costs in 2025. ▲ Rising

Latest (2025)
47.8 Percentage of labour costs
Change on year
down 1.0%
World rank
14th
of 29 countries
All-time high
53.94 Percentage of labour costs
in 2013
All-time low
47.07 Percentage of labour costs
in 2005
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in Portugal, 2000–2025

02040602000201220252000: 48.3 Percentage of labour costs2001: 47.5 Percentage of labour costs2002: 47.5 Percentage of labour costs2003: 47.5 Percentage of labour costs2004: 47.5 Percentage of labour costs2005: 47.1 Percentage of labour costs2006: 47.1 Percentage of labour costs2007: 47.1 Percentage of labour costs2008: 47.1 Percentage of labour costs2009: 47.1 Percentage of labour costs2010: 47.5 Percentage of labour costs2011: 50.7 Percentage of labour costs2012: 47.9 Percentage of labour costs2013: 53.9 Percentage of labour costs2014: 53.9 Percentage of labour costs2015: 53.9 Percentage of labour costs2016: 51.9 Percentage of labour costs2017: 51.1 Percentage of labour costs2018: 51.1 Percentage of labour costs2019: 51.1 Percentage of labour costs2020: 51.1 Percentage of labour costs2021: 51.1 Percentage of labour costs2022: 51.1 Percentage of labour costs2023: 51.1 Percentage of labour costs2024: 48.3 Percentage of labour costs2025: 47.8 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

Portugal recorded 47.8 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025.

Compared with earlier readings it is down 1.0% on the previous year and down 11.4% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in Portugal peaked at 53.94 Percentage of labour costs in 2013 and was at its lowest, 47.07 Percentage of labour costs, in 2005.

Portugal ranks 14th 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

Annual values for Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge in Portugal, 2000 to 2025.
Year Percentage of labour costs Change
2000 48.28 Percentage of labour costs
2001 47.47 Percentage of labour costs -1.7%
2002 47.47 Percentage of labour costs +0.0%
2003 47.47 Percentage of labour costs +0.0%
2004 47.47 Percentage of labour costs +0.0%
2005 47.07 Percentage of labour costs -0.9%
2006 47.07 Percentage of labour costs +0.0%
2007 47.07 Percentage of labour costs +0.0%
2008 47.07 Percentage of labour costs +0.0%
2009 47.07 Percentage of labour costs +0.0%
2010 47.54 Percentage of labour costs +1.0%
2011 50.71 Percentage of labour costs +6.7%
2012 47.88 Percentage of labour costs -5.6%
2013 53.94 Percentage of labour costs +12.7%
2014 53.94 Percentage of labour costs +0.0%
2015 53.94 Percentage of labour costs +0.0%
2016 51.92 Percentage of labour costs -3.7%
2017 51.11 Percentage of labour costs -1.6%
2018 51.11 Percentage of labour costs +0.0%
2019 51.11 Percentage of labour costs +0.0%
2020 51.11 Percentage of labour costs +0.0%
2021 51.11 Percentage of labour costs +0.0%
2022 51.11 Percentage of labour costs +0.0%
2023 51.11 Percentage of labour costs +0.0%
2024 48.28 Percentage of labour costs -5.5%
2025 47.8 Percentage of labour costs -1.0%

Portugal compared with similar countries

  • Portugal's 47.8 Percentage of labour costs is below the median for Europe & Central Asia, which is 49.66 Percentage of labour costs, 96% of the median. (19 countries reporting)
  • Portugal's 47.8 Percentage of labour costs is above the median for high income countries, which is 47.8 Percentage of labour costs, 1.0× the median. (27 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 47.35 Percentage of labour costs 47.07 Percentage of labour costs 48.28 Percentage of labour costs 10
2010s 51.32 Percentage of labour costs 47.54 Percentage of labour costs 53.94 Percentage of labour costs 10
2020s 50.09 Percentage of labour costs 47.8 Percentage of labour costs 51.11 Percentage of labour costs 6

Countries ranked near Portugal

  1. 11 United Kingdom of Great Britain and Northern Ireland 49.57 Percentage of labour costs compare
  2. 12 Germany 48.9 Percentage of labour costs compare
  3. 13 Sweden 48.57 Percentage of labour costs compare
  4. 15 Israel 47.18 Percentage of labour costs compare
  5. 16 Czechia 45.14 Percentage of labour costs compare
  6. 17 Denmark 41.69 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for Portugal

All data for Portugal →

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 47.8 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 53.94 Percentage of labour costs in 2013.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Portugal?
The lowest recorded value was 47.07 Percentage of labour costs in 2005.
How does Portugal rank for personal income tax (pit) and social security contributions (ssc)?
Portugal ranks 14th 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 11.4%. 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) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in Portugal. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-marginal-rates-on-gross/portugal/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

Marginal 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 AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household