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 68.º, 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 joint taxation, the procedure referred to in the preceding paragraphs applies to half of the taxable income, the tax charge being obtained by multiplying the result of that operation by two.
3 - No caso de tributação conjunta, o procedimento referido nos números anteriores aplica-se a metade do rendimento coletável, sendo a coleta obtida pela multiplicação do resultado dessa operação por dois.
The 2.5% rate on taxable income over EUR 80,000 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 joint taxation are retained.
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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.