1. Without prejudice to Article 68, the additional solidarity rates set out in the following table apply to taxable income exceeding EUR 80,000:
1 - Sem prejuízo do disposto no artigo 68º, ao quantitativo do rendimento coletável superior a (euro) 80 000 incidem as taxas adicionais de solidariedade constantes da tabela seguinte:
2. The part of taxable income exceeding EUR 80,000, where taxable income is above EUR 250,000, is divided into two parts: one, equal to EUR 170,000, to which the rate of 2.5% applies; the other, equal to the taxable income exceeding EUR 250,000, to which the rate of 5% applies.
2 - O quantitativo da parte do rendimento coletável que exceda (euro)80 000, quando superior a (euro)250 000, é dividido em duas partes: uma, igual a (euro)170 000, à qual se aplica a taxa de 2,5%;outra, igual ao rendimento coletável que exceda (euro)250 000, à qual se aplica a taxa de 5%.
3. In the case of taxpayers who are married and not judicially separated as to persons and property, the rate referred to in the preceding paragraph applies to the positive difference between taxable income divided by two and the limit laid down in that paragraph, multiplied by two.
3 - Tratando-se de sujeitos passivos casados e não separados judicialmente de pessoas e bens, a taxa referida no número anterior aplica-se à diferença positiva entre a divisão por dois do rendimento colectável e o limite estabelecido no mesmo número, multiplicada por dois.
The EUR 80,000 threshold, the 2.5% band up to EUR 250,000, the 5% rate above EUR 250,000, the EUR 170,000 first portion and the halving-and-doubling rule for married taxpayers are retained.
We set up companies in Madeira inside and outside the International Business Centre, run their accounts and compare the regional rates with the mainland and the 5% regime, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.