Joint or separate IRS tax return in Portugal: which is better?
| IRS filing separately (both of you) | €4,809 |
| IRS filing jointly | €3,503 |
Mainland Portugal: income tax is lower in the Azores and Madeira · Figures checked in October 2026 · See assumptions ↓
How it was calculated
In a joint IRS (income tax) return, incomes are added together and divided by two to find the rate, and the tax is then multiplied by two. It pays off mainly when the salaries are very different. When filing separately, each person pays tax on their own income.
Estimate with the main deductions. On the Portal das Finanças (tax portal), the return simulation shows both options before you submit.
It does not include health, education or rent expenses; always check with the simulation on the Portal das Finanças.
The 2026 IRS rates may still be cut with effect from January (decree-law approved by the Government, awaiting publication). This page uses the rates currently in force.
Figures checked in October 2026 · Sources: Portal das Finanças
Estimate: An approximate result that depends on assumptions. Confirm important figures with the relevant authority.
Frequently asked questions
When does joint IRS pay off?
Usually when one partner earns much more than the other, or when only one has income.
Can I change every year?
Yes. You choose in each return.