1. Gross income in each of Categories A, B and H earned by taxpayers with disabilities is taken into account for IRS purposes:
1 - Os rendimentos brutos de cada uma das categorias A, B e H auferidos por sujeitos passivos com deficiência são considerados, para efeitos de IRS:
a) At only 85% in the case of Categories A and B;
a) Apenas por 85 % nos casos das categorias A e B;
2. Without prejudice to the preceding paragraph, the portion of income excluded from taxation may not exceed EUR 2,500 per category of income.
2 - Sem prejuízo do disposto no número anterior, a parte do rendimento excluída de tributação não pode exceder, por categoria de rendimentos, (euro) 2 500.
The 85% (Categories A and B) and 90% (Category H) inclusion rates and the EUR 2,500 cap per category on the excluded portion are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, 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.