1. The tax rates are those set out in the following table:
1 - As taxas do imposto são as constantes da tabela seguinte:
Taxable income (EUR)Normal rate (A) (%)Average rate (B) (%)
Rendimento coletável (euro)Taxa normal (A) (%)Taxa média (B) (%)
2. Taxable income, where it exceeds EUR 8,059, is divided into two parts as follows: one, equal to the limit of the highest band contained within it, to which the column B rate for that band applies; the other, equal to the excess, to which the column A rate for the immediately higher band applies.
2 - O quantitativo do rendimento coletável, quando superior a 8059 €, é dividido em duas partes, nos seguintes termos: uma, igual ao limite do maior dos escalões que nele couber, à qual se aplica a taxa da coluna B correspondente a esse escalão; outra, igual ao excedente, a que se aplica a taxa da coluna A respeitante ao escalão imediatamente superior.
The nine bands, the normal (A) and average (B) rates for each band, the 48% rate above EUR 86,634 and the EUR 8,059 figure in paragraph 2 (as printed) 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.