Personal income tax (PIT) - top statutory and marginal tax rate — Top in Portugal
Portugal: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 11.58 Factor of average annual wage in 2025. ▲ Rising
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Portugal, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
Portugal recorded 11.58 Factor of average annual wage for personal income tax (pit) - top statutory and marginal tax rate — top in 2025.
The figure is down 4.7% on the previous year and down 34.9% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Portugal peaked at 17.95 Factor of average annual wage in 2014 and was at its lowest, 3.28 Factor of average annual wage, in 2000.
Portugal ranks 6th of 29 countries on this measure, in the top quarter.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Portugal, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 3.28 Factor of average annual wage | — |
| 2001 | 4.79 Factor of average annual wage | +46.1% |
| 2002 | 4.76 Factor of average annual wage | -0.7% |
| 2003 | 4.67 Factor of average annual wage | -1.8% |
| 2004 | 4.61 Factor of average annual wage | -1.3% |
| 2005 | 4.55 Factor of average annual wage | -1.3% |
| 2006 | 4.88 Factor of average annual wage | +7.3% |
| 2007 | 4.75 Factor of average annual wage | -2.6% |
| 2008 | 4.71 Factor of average annual wage | -0.8% |
| 2009 | 4.73 Factor of average annual wage | +0.4% |
| 2010 | 10.88 Factor of average annual wage | +129.9% |
| 2011 | 11.11 Factor of average annual wage | +2.1% |
| 2012 | 11.02 Factor of average annual wage | -0.8% |
| 2013 | 17.82 Factor of average annual wage | +61.8% |
| 2014 | 17.95 Factor of average annual wage | +0.7% |
| 2015 | 17.8 Factor of average annual wage | -0.8% |
| 2016 | 15.98 Factor of average annual wage | -10.2% |
| 2017 | 15.62 Factor of average annual wage | -2.2% |
| 2018 | 15.04 Factor of average annual wage | -3.7% |
| 2019 | 14.35 Factor of average annual wage | -4.6% |
| 2020 | 14.14 Factor of average annual wage | -1.5% |
| 2021 | 15.1 Factor of average annual wage | +6.8% |
| 2022 | 14.23 Factor of average annual wage | -5.8% |
| 2023 | 13.06 Factor of average annual wage | -8.2% |
| 2024 | 12.15 Factor of average annual wage | -7.0% |
| 2025 | 11.58 Factor of average annual wage | -4.7% |
Portugal compared with similar countries
- Portugal's 11.58 Factor of average annual wage is above the median for high income countries, which is 2.87 Factor of average annual wage, 4.0× the median. (27 countries reporting)
- Portugal's 11.58 Factor of average annual wage is above the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 5.2× the median. (19 countries reporting)
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Portugal changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2010 | +129.9% | 4.73 Factor of average annual wage | 10.88 Factor of average annual wage |
| 2013 | +61.8% | 11.02 Factor of average annual wage | 17.82 Factor of average annual wage |
| 2001 | +46.1% | 3.28 Factor of average annual wage | 4.79 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 4.57 Factor of average annual wage | 3.28 Factor of average annual wage | 4.88 Factor of average annual wage | 10 |
| 2010s | 14.76 Factor of average annual wage | 10.88 Factor of average annual wage | 17.95 Factor of average annual wage | 10 |
| 2020s | 13.38 Factor of average annual wage | 11.58 Factor of average annual wage | 15.1 Factor of average annual wage | 6 |
Countries ranked near Portugal
- 3 Chile 18.58 Factor of average annual wage compare
- 3 Slovenia 3.59 Factor of average annual wage compare
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 France 12.94 Factor of average annual wage compare
- 5 Netherlands 1.17 Factor of average annual wage compare
- 6 Estonia 0.3115 Factor of average annual wage compare
- 7 Latvia 0 Factor of average annual wage compare
- 7 Spain 9.36 Factor of average annual wage compare
- 8 United States 8.73 Factor of average annual wage compare
- 9 Japan 7.67 Factor of average annual wage 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) - top statutory and marginal tax rate — top in Portugal?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Portugal was 11.58 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Portugal?
- The highest recorded value was 17.95 Factor of average annual wage in 2014.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Portugal?
- The lowest recorded value was 3.28 Factor of average annual wage in 2000.
- How does Portugal rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Portugal ranks 6th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Portugal?
- Over the last ten years it is down 34.9%. 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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household