Most of the gap is opened by United States's Foreign Earned Income Exclusion regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 48% | $29,089 |
| Social security 11.0% employee · uncapped | $11,000 |
| Total deductions | $40,089 |
| Gross income | $100,000 |
| Net take-home | $59,911 |
| Personal income tax feie · 0% flat | — |
| Social security 22.9% employee · capped | $7,650 |
| Total deductions | $7,650 |
| Gross income | $100,000 |
| Net take-home | $92,350 |
| Instrument | Portugal · USD | United States · USD | Δ (US − PT) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax PTprogressive · top 48%USfeie · 0% flat | $29,089 | — | −$29,089 |
| subtotal · personal income tax | $29,089 | $0 | −$29,089 |
II. Mandatory social security & health | |||
11% of gross, no cap. PT11.0% · uncappedUS— | $11,000 | — | −$11,000 |
FICA 6.2% SS (cap $184,500) + 1.45% Medicare (uncapped). Additional 0.9% Medicare above $200k not modeled. PT—US7.6% · capped $184,500 | — | $7,650 | +$7,650 |
SECA: both employer + employee portions paid by SE. PT—US15.3% · capped $184,500 | — | — | — |
| subtotal · mandatory social security & health | $11,000 | $7,650 | −$3,350 |
| Total deductions | $40,089 | $7,650 | −$32,439 |
| Effective rate | 40.1% | 7.6% | -32.4 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $59,911 | $92,350 | +$32,439 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Portugal | United States | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 56.0 | 100.0 | +44.0 pts |
Nominal net (annual) From the engine — exact | $59,911 | $92,350 | +$32,439 |
| Real net · Portugal basket | $59,911 | $51,716 | −$8,195 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
Read the full note ↗