1. An extraordinary surcharge of 3.5% is levied on the part of the IRS taxable income resulting from aggregation under Article 22, plus the income subject to the special rates laid down in Article 72(3), (4), (6) and (10), earned by taxpayers resident in Portuguese territory, that exceeds, per taxpayer, the annual amount of the guaranteed minimum monthly wage.
1 - Sobre a parte do rendimento coletável de IRS que resulte do englobamento nos termos do artigo 22.º, acrescido dos rendimentos sujeitos às taxas especiais constantes dos n.os 3, 4, 6 e 10 do artigo 72.º, auferido por sujeitos passivos residentes em território português, que exceda, por sujeito passivo, o valor anual da retribuição mínima mensal garantida, incide a sobretaxa extraordinária de 3,5 %.
2. Only the following are deducted from the extraordinary surcharge tax charge:
2 - À coleta da sobretaxa extraordinária são deduzidas apenas:
a) 2.5% of the amount of the guaranteed minimum monthly wage for each dependant or civil godchild (afilhado civil) who is not an IRS taxpayer;
a) 2,5 % do valor da retribuição mínima mensal garantida por cada dependente ou afilhado civil que não seja sujeito passivo de IRS;
b) The amounts withheld under Article 99-A, which, where higher than the surcharge due, give entitlement to a refund of the difference.
b) As importâncias retidas nos termos do artigo 99.º-A, que, quando superiores à sobretaxa devida, conferem direito ao reembolso da diferença.
The 3.5% surcharge rate, the annual minimum-wage threshold per taxpayer, the 2.5% deduction per dependant or civil godchild and the cross-references to Articles 22, 72, 75 to 77, 95, 97 and 99-A 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.