Portugal's 13th and 14th months in 2026 (subsídios)

Two mandatory subsidies

Portuguese employees receive two extra payments: the subsídio de Natal (Christmas, or 13th month), paid by 15 December, and the subsídio de férias (holiday, or 14th month), paid before or with your annual leave. Both are mandatory and usually paid as lump sums, unless a written agreement spreads them across the year as duodécimos.

How they are taxed

• •Both are ordinary employment income, taxed under the progressive IRS scale.
• •Employee social security of 11% applies, subject to the contribution cap.
• •Withholding on the extra months is calculated separately, which lowers the withholding amount but not the final tax.

Check your own numbers

Use the 13th and 14th month calculator for Portugal to see the net value of each subsidy, or the Portugal salary calculator for your monthly net.