Free tool
Net salary, INSS and IRPS calculator
Enter the monthly gross salary and the number of dependents. We show the INSS deduction, the IRPS withholding under the current monthly table, the employee's net salary and the total cost to the company.
Do the maths
What does the employee take home, and what does it cost the company?
Regular monthly remuneration, before deductions.
Employee result
Cost to the company
Indicative estimate based on the monthly IRPS withholding table and the INSS rates in force. It does not replace the official calculation or advice from your accountant. Allowances and irregular payments may be treated differently.
The table behind the maths
Monthly IRPS withholding table
Official monthly withholding table (Law n.º 33/2007, article 65.º-A). The IRPS to withhold is the bracket's base amount plus the coefficient applied to the excess above the bracket's lower limit, according to the number of dependents.
| From (MT) | Up to (MT) | Coefficient | Base amount (0 dependents) |
|---|---|---|---|
| 0 | 20 249,99 MT | 0% | 0,00 MT |
| 20 250,00 MT | 20 749,99 MT | 10% | 0,00 MT |
| 20 750,00 MT | 20 999,99 MT | 10% | 50,00 MT |
| 21 000,00 MT | 21 249,99 MT | 10% | 75,00 MT |
| 21 250,00 MT | 21 749,99 MT | 10% | 100,00 MT |
| 21 750,00 MT | 22 249,99 MT | 10% | 150,00 MT |
| 22 250,00 MT | 32 749,99 MT | 15% | 200,00 MT |
| 32 750,00 MT | 60 749,99 MT | 20% | 1 775,00 MT |
| 60 750,00 MT | 144 749,99 MT | 25% | 7 375,00 MT |
| 144 750,00 MT | Above 144 750,00 MT | 32% | 28 375,00 MT |
The base amount decreases with the number of dependents (0 to 4 or more).
Tired of doing these sums by hand?
NEXOSIS RH calculates INSS and IRPS for you, every month.
NEXOSIS RH payroll applies these tables automatically to every employee, generates PDF payslips and the filing maps — no spreadsheets.