IRS withholding halved in November: see how much you’ll get
On salaries and pensions paid in November 2026, IRS withholding is halved, Christmas allowance included. The net salary calculator already does the maths.
Despacho n.º 12523-A/2026, published on 14 October, sets withholding at just half the usual IRS on employment and pension income paid in November 2026; the next day, Despacho n.º 12610-A/2026 extended the measure to the Azores. Parliament authorised the Government to cut the 2026 IRS rates with effect from January, and this lower withholding brings that cut into your November pay.
How much more you get
You get half of the IRS that would be withheld in a normal month. On a gross salary of €2,000, for a single person with no dependants, withholding drops from €301 to €150. If your Christmas allowance is paid in November, the withholding on it is halved too.
Who qualifies
Employees and pensioners living on the mainland or in the Azores. The reduction does not apply in Madeira, or to anyone in the top bracket of their withholding table. Social Security does not change.
In December everything goes back to normal
From 1 December 2026 the usual tables apply again. In guito’s net salary calculator, pick November and see your figure, with or without a Christmas allowance, duodécimos and dependants.
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