Every month, Portuguese salaries are subject to two deductions: one for Social Security (11%) and another for IRS, which is guided by the withholding tax tables.

The Government has published the tables that will be in force throughout 2025 and these determine that salaries of up to 870 euros will be exempt from withholding IRS every month.

It is important to note that this month the national minimum wage increased from 820 euros per month to 870 euros. Now, if the Government did not change the withholding tax tables, anyone earning the guaranteed minimum remuneration would have to deduct the IRS every month. The tables published this Monday prevent this from happening. In other words, those who earn the national minimum wage will continue without needing to make monthly Income Tax deductions in 2025.

It should be noted, however, that in the Public Service the “minimum salary” — that is, the salary base — will be above the guaranteed minimum salary. The difference is around eight euros and is enough to make anyone earning the lowest salary in the State deduct the IRS every month.

This has already happened in recent years, despite unions arguing that the Government should design withholding tax tables in such a way as to also protect those with the lowest income from the Public Service.

The withholding tax tables published this Monday also reflect the updates to the IRS levels provided for in the State Budget for 2025, as well as the update of the minimum existence to 12,180 euros, highlights the Government in the order published this morning.