Tax Burden Controls
Max Average Burden
at gross €12,500.00
Max Marginal Burden
at gross €1,291.67
Above 40%
Gross Salary Range
Income
Portugal: union dues are deductible with a 100% uplift, capped at 1% of gross salary.
Salary-only model. IRS Jovem uses the official exemption schedule and cap. IFICI and legacy NHR apply the 20% special rate on eligible salary income. Foreign-income rules and extra eligibility checks are not modeled.
Annual capital gains (interest, dividends, trading gains)
Portugal: post-2022 securities can get a partial exclusion after 2 or 8 years; holdings under 1 year may be aggregated at top incomes.