The effective personal income tax (IRS) rate has been decreasing annually, dropping to 11.65% in 2024, according to statistics from the Finance Portal. This rate, which was 13.05% in 2022 and 12.85% in 2023, represents the ratio between tax paid and total taxpayer income. Out of 6.2 million households that filed returns, only 3.4 million were required to pay tax. The data also highlights variations by marital status, region, and income source, with higher effective rates observed in districts like Lisbon, Setúbal, and Porto due to higher income levels.