{"id":1901,"date":"2025-08-04T11:28:48","date_gmt":"2025-08-04T11:28:48","guid":{"rendered":"https:\/\/www.nominaurea.pt\/noticias\/novas-tabelas-irs-a-partir-de-agosto\/"},"modified":"2025-10-21T09:28:07","modified_gmt":"2025-10-21T09:28:07","slug":"novas-tabelas-irs-a-partir-de-agosto","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/novas-tabelas-irs-a-partir-de-agosto\/","title":{"rendered":"New IRS tables starting in August"},"content":{"rendered":"
Flash News NA 2025\/08\/04<\/h5>\n
New IRS tables starting in August<\/h5>\n

The Government recently announced the implementation of new IRS withholding tables, which promise to bring significant changes to Portuguese taxpayers.<\/p>\n

\n

\"\"<\/a><\/p>\n

By Order No. 8464-A\/2025, of July 22, of the Secretary of State for Tax Affairs, published in the Official Gazette \u2013 Supplement, Series II, of July 22, 2025, with effect from August 1, 2025, new withholding tax tables applicable to income from dependent employment and pensions paid or made available from October 1, 2025, received by resident holders (with the exception of the Autonomous Regions of the Azores and Madeira) were approved.<\/span><\/p>\n

As happened last year, this change aims to bring higher net income in August and September<\/strong>, but from October<\/strong> onwards it will be lower again. This is because the August and September tables aim to offset the deductions from January to July 2025.<\/span><\/p>\n

The impact will vary depending on each taxpayer’s income and family situation, but the Government emphasizes that this is an effective reduction in the tax burden.<\/span><\/p>\n

It is important to remember that without monthly discounts, the IRS return in 2026 may be lower or in some cases zero, a situation that already happened with the delivery of IRS 2024.<\/span><\/p>\n

To support and clarify all issues related to your company’s day-to-day human resources, Nominaurea<\/a> has qualified professionals available to assist you. Contact us!<\/a><\/span><\/p>\n

Tabelas de reten\u00e7\u00e3o na fonte para o continente – entre 1 de agosto e 31 de setembro de 2025<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela I-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n21,43<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n21,43<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.136,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n21,43<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.187,00<\/td>\n1,08%<\/td>\n12,27<\/td>\n21,43<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.787,00<\/td>\n2,44%<\/td>\n28,42<\/td>\n21,43<\/td>\n<\/td>\n0,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.078,00<\/td>\n3,14%<\/td>\n40,93<\/td>\n21,43<\/td>\n<\/td>\n1,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.432,00<\/td>\n5,24%<\/td>\n84,57<\/td>\n21,43<\/td>\n<\/td>\n1,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.233,00<\/td>\n7,67%<\/td>\n143,67<\/td>\n21,43<\/td>\n<\/td>\n3,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.547,00<\/td>\n13,89%<\/td>\n344,77<\/td>\n21,43<\/td>\n<\/td>\n7,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.221,00<\/td>\n44,95%<\/td>\n2.067,67<\/td>\n21,43<\/td>\n<\/td>\n34,7%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.221,00<\/td>\n47,17%<\/td>\n2.516,58<\/td>\n21,43<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula: (Remunera\u00e7\u00e3o mensal x Taxa) – Parcela a abater – (Parcela adicional a abater x n\u00ba dependentes).<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela II-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado com um ou mais dependentes<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n34,29<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n34,29<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.136,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n34,29<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.187,00<\/td>\n1,08%<\/td>\n12,27<\/td>\n34,29<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.787,00<\/td>\n2,44%<\/td>\n28,42<\/td>\n34,29<\/td>\n<\/td>\n0,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.078,00<\/td>\n3,14%<\/td>\n40,93<\/td>\n34,29<\/td>\n<\/td>\n1,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.432,00<\/td>\n5,24%<\/td>\n84,57<\/td>\n34,29<\/td>\n<\/td>\n1,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.233,00<\/td>\n7,67%<\/td>\n143,67<\/td>\n34,29<\/td>\n<\/td>\n3,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.547,00<\/td>\n13,89%<\/td>\n344,77<\/td>\n34,29<\/td>\n<\/td>\n7,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.221,00<\/td>\n44,95%<\/td>\n2.067,67<\/td>\n34,29<\/td>\n<\/td>\n34,7%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.221,00<\/td>\n47,17%<\/td>\n2.516,58<\/td>\n34,29<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula: (Remunera\u00e7\u00e3o mensal x Taxa) – Parcela a abater – (Parcela adicional a abater x n\u00ba dependentes).<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela III-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n957,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n42,86<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n42,86<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.081,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n42,86<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.408,00<\/td>\n0,65%<\/td>\n7,03<\/td>\n42,86<\/td>\n<\/td>\n0,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.931,00<\/td>\n1,60%<\/td>\n20,41<\/td>\n42,86<\/td>\n<\/td>\n0,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.200,00<\/td>\n1,97%<\/td>\n27,56<\/td>\n42,86<\/td>\n<\/td>\n0,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.698,00<\/td>\n3,46%<\/td>\n60,34<\/td>\n42,86<\/td>\n<\/td>\n1,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.317,00<\/td>\n5,14%<\/td>\n105,67<\/td>\n42,86<\/td>\n<\/td>\n2,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.965,00<\/td>\n10,27%<\/td>\n275,84<\/td>\n42,86<\/td>\n<\/td>\n5,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.265,00<\/td>\n38,43%<\/td>\n1.955,59<\/td>\n42,86<\/td>\n<\/td>\n28,8%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.265,00<\/td>\n47,17%<\/td>\n3.726,76<\/td>\n42,86<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela IV-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares sem dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.694,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n1,33%<\/td>\n22,54<\/td>\n<\/td>\n0,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.452,00<\/td>\n1,48%<\/td>\n25,59<\/td>\n<\/td>\n0,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.420,00<\/td>\n3,26%<\/td>\n69,24<\/td>\n<\/td>\n1,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.680,00<\/td>\n5,06%<\/td>\n148,80<\/td>\n<\/td>\n1,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.687,00<\/td>\n10,69%<\/td>\n412,29<\/td>\n<\/td>\n4,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n2.703,26<\/td>\n<\/td>\n31,7%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n3.157,65<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela V-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado com um ou mais dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.938,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n1,08%<\/td>\n20,94<\/td>\n42,86<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.813,00<\/td>\n1,57%<\/td>\n30,90<\/td>\n42,86<\/td>\n<\/td>\n0,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.438,00<\/td>\n3,49%<\/td>\n84,91<\/td>\n42,86<\/td>\n<\/td>\n1,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.754,00<\/td>\n5,75%<\/td>\n185,21<\/td>\n42,86<\/td>\n<\/td>\n3,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n7.048,00<\/td>\n11,91%<\/td>\n601,26<\/td>\n42,86<\/td>\n<\/td>\n3,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n2.929,92<\/td>\n42,86<\/td>\n<\/td>\n30,6%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n3.384,31<\/td>\n42,86<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VI-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado dois titulares com um ou mais dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.668,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.043,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n21,43<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.465,00<\/td>\n1,22%<\/td>\n24,93<\/td>\n21,43<\/td>\n<\/td>\n0,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.067,00<\/td>\n1,57%<\/td>\n33,56<\/td>\n21,43<\/td>\n<\/td>\n0,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.438,00<\/td>\n3,49%<\/td>\n92,45<\/td>\n21,43<\/td>\n<\/td>\n1,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.754,00<\/td>\n5,75%<\/td>\n192,75<\/td>\n21,43<\/td>\n<\/td>\n2,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n7.048,00<\/td>\n11,91%<\/td>\n608,80<\/td>\n21,43<\/td>\n<\/td>\n3,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n2.937,46<\/td>\n21,43<\/td>\n<\/td>\n30,6%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n3.391,85<\/td>\n21,43<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VII-A – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.325,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.428,00<\/td>\n2,31%<\/td>\n53,71<\/td>\n42,86<\/td>\n<\/td>\n0,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.689,00<\/td>\n3,86%<\/td>\n106,85<\/td>\n42,86<\/td>\n<\/td>\n1,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.687,00<\/td>\n8,80%<\/td>\n289,09<\/td>\n42,86<\/td>\n<\/td>\n4,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n42,44%<\/td>\n2.538,60<\/td>\n42,86<\/td>\n<\/td>\n30,0%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n3.506,74<\/td>\n42,86<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VIII-A – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares\u00a0<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.063,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.116,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.214,00<\/td>\n1,08%<\/td>\n12,06<\/td>\n<\/td>\n0,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.837,00<\/td>\n2,44%<\/td>\n28,58<\/td>\n<\/td>\n0,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.074,00<\/td>\n3,14%<\/td>\n41,44<\/td>\n<\/td>\n1,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.301,00<\/td>\n5,24%<\/td>\n85,00<\/td>\n<\/td>\n1,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.398,00<\/td>\n8,62%<\/td>\n162,78<\/td>\n<\/td>\n3,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.833,00<\/td>\n15,61%<\/td>\n400,31<\/td>\n<\/td>\n8,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.332,00<\/td>\n50,50%<\/td>\n2.435,45<\/td>\n<\/td>\n37,2%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.332,00<\/td>\n53,00%<\/td>\n2.893,75<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela IX-A – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.063,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.152,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.502,00<\/td>\n0,81%<\/td>\n9,34<\/td>\n<\/td>\n0,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.852,00<\/td>\n1,95%<\/td>\n26,47<\/td>\n<\/td>\n0,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.273,00<\/td>\n2,20%<\/td>\n31,10<\/td>\n<\/td>\n0,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.185,00<\/td>\n4,19%<\/td>\n76,34<\/td>\n<\/td>\n1,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.416,00<\/td>\n6,47%<\/td>\n148,96<\/td>\n<\/td>\n2,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.085,00<\/td>\n11,53%<\/td>\n321,81<\/td>\n<\/td>\n6,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.350,00<\/td>\n42,93%<\/td>\n2.232,50<\/td>\n<\/td>\n30,8%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.350,00<\/td>\n53,00%<\/td>\n4.080,35<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela X-A – Pens\u00f5es<\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares – Pessoa com defici\u00eancia<\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/td>\nTaxa marginal m\u00e1xima<\/td>\nParcela a abater (\u20ac)<\/td>\nParcela adicional a abater por Deficiente das For\u00e7as Armadas (\u20ac)<\/td>\n<\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.816,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n1,41%<\/td>\n25,61<\/td>\n18,19<\/td>\n<\/td>\n0,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.452,00<\/td>\n1,57%<\/td>\n28,87<\/td>\n18,19<\/td>\n<\/td>\n0,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.221,00<\/td>\n3,88%<\/td>\n85,52<\/td>\n18,19<\/td>\n<\/td>\n1,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.534,00<\/td>\n6,47%<\/td>\n168,95<\/td>\n18,19<\/td>\n<\/td>\n2,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.627,00<\/td>\n13,38%<\/td>\n482,25<\/td>\n18,19<\/td>\n<\/td>\n6,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.529,00<\/td>\n50,50%<\/td>\n2.942,20<\/td>\n18,19<\/td>\n<\/td>\n34,6%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.529,00<\/td>\n53,00%<\/td>\n3.405,43<\/td>\n18,19<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater por deficiente das For\u00e7as Armadas.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela XI-A – Pens\u00f5es<\/td>\n<\/tr>\n
Casado, \u00fanico titular – Pessoa com defici\u00eancia<\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/td>\nTaxa marginal m\u00e1xima<\/td>\nParcela a abater (\u20ac)<\/td>\nParcela adicional a abater por Deficiente das For\u00e7as Armadas (\u20ac)<\/td>\n<\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.257,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.727,00<\/td>\n0,91%<\/td>\n20,54<\/td>\n36,38<\/td>\n<\/td>\n0,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.293,00<\/td>\n2,37%<\/td>\n60,36<\/td>\n36,38<\/td>\n<\/td>\n0,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.994,00<\/td>\n4,53%<\/td>\n131,49<\/td>\n36,38<\/td>\n<\/td>\n1,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.266,00<\/td>\n10,91%<\/td>\n386,31<\/td>\n36,38<\/td>\n<\/td>\n4,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.169,00<\/td>\n46,97%<\/td>\n2.645,83<\/td>\n36,38<\/td>\n<\/td>\n32,4%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.169,00<\/td>\n53,00%<\/td>\n3.741,43<\/td>\n36,38<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater por deficiente das For\u00e7as Armadas.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tabelas de reten\u00e7\u00e3o na fonte para o continente – entre 1 de outubro e 31 de dezembro de 2025<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela I – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n12,50%<\/td>\n12,5% x 2,60 x (1.205,71 – R)<\/td>\n21,43<\/td>\n<\/td>\n5,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n16,00%<\/td>\n16% x 1,35 x (1.476,91 – R)<\/td>\n21,43<\/td>\n<\/td>\n7,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.136,00<\/td>\n16,00%<\/td>\n87,90<\/td>\n21,43<\/td>\n<\/td>\n8,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.187,00<\/td>\n21,50%<\/td>\n150,38<\/td>\n21,43<\/td>\n<\/td>\n8,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.787,00<\/td>\n24,40%<\/td>\n184,81<\/td>\n21,43<\/td>\n<\/td>\n14,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.078,00<\/td>\n31,40%<\/td>\n309,90<\/td>\n21,43<\/td>\n<\/td>\n16,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.432,00<\/td>\n34,90%<\/td>\n382,63<\/td>\n21,43<\/td>\n<\/td>\n19,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.233,00<\/td>\n38,36%<\/td>\n466,78<\/td>\n21,43<\/td>\n<\/td>\n23,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.547,00<\/td>\n39,69%<\/td>\n509,78<\/td>\n21,43<\/td>\n<\/td>\n30,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.221,00<\/td>\n44,95%<\/td>\n801,56<\/td>\n21,43<\/td>\n<\/td>\n41,0%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.221,00<\/td>\n47,17%<\/td>\n1.250,47<\/td>\n21,43<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula: (Remunera\u00e7\u00e3o mensal x Taxa) – Parcela a abater – (Parcela adicional a abater x n\u00ba dependentes).<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela II – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado com um ou mais dependentes<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n12,50%<\/td>\n12,5% x 2,60 x (1.205,71 – R)<\/td>\n34,29<\/td>\n<\/td>\n5,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n16,00%<\/td>\n16% x 1,35 x (1.476,91 – R)<\/td>\n34,29<\/td>\n<\/td>\n7,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.136,00<\/td>\n16,00%<\/td>\n87,90<\/td>\n34,29<\/td>\n<\/td>\n8,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.187,00<\/td>\n21,50%<\/td>\n150,38<\/td>\n34,29<\/td>\n<\/td>\n8,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.787,00<\/td>\n24,40%<\/td>\n184,81<\/td>\n34,29<\/td>\n<\/td>\n14,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.078,00<\/td>\n31,40%<\/td>\n309,90<\/td>\n34,29<\/td>\n<\/td>\n16,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.432,00<\/td>\n34,90%<\/td>\n382,63<\/td>\n34,29<\/td>\n<\/td>\n19,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.233,00<\/td>\n38,36%<\/td>\n466,78<\/td>\n34,29<\/td>\n<\/td>\n23,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.547,00<\/td>\n39,69%<\/td>\n509,78<\/td>\n34,29<\/td>\n<\/td>\n30,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.221,00<\/td>\n44,95%<\/td>\n801,56<\/td>\n34,29<\/td>\n<\/td>\n41,0%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.221,00<\/td>\n47,17%<\/td>\n1.250,47<\/td>\n34,29<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula: (Remunera\u00e7\u00e3o mensal x Taxa) – Parcela a abater – (Parcela adicional a abater x n\u00ba dependentes).<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela III – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n957,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n12,50%<\/td>\n12,5% x 2,6 x (1.325,49 – R)<\/td>\n42,86<\/td>\n<\/td>\n1,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.070,00<\/td>\n12,50%<\/td>\n12,5% x 1,35 x (1.637,94 – R)<\/td>\n42,86<\/td>\n<\/td>\n3,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.081,00<\/td>\n12,50%<\/td>\n95,84<\/td>\n42,86<\/td>\n<\/td>\n3,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.408,00<\/td>\n12,90%<\/td>\n100,17<\/td>\n42,86<\/td>\n<\/td>\n5,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.931,00<\/td>\n16,00%<\/td>\n143,82<\/td>\n42,86<\/td>\n<\/td>\n8,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.200,00<\/td>\n19,68%<\/td>\n214,89<\/td>\n42,86<\/td>\n<\/td>\n9,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.698,00<\/td>\n23,07%<\/td>\n289,47<\/td>\n42,86<\/td>\n<\/td>\n12,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.317,00<\/td>\n25,70%<\/td>\n360,43<\/td>\n42,86<\/td>\n<\/td>\n14,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.965,00<\/td>\n29,33%<\/td>\n480,84<\/td>\n42,86<\/td>\n<\/td>\n21,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.265,00<\/td>\n38,43%<\/td>\n1.023,66<\/td>\n42,86<\/td>\n<\/td>\n33,4%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.265,00<\/td>\n47,17%<\/td>\n2.794,83<\/td>\n42,86<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela IV – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares sem dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.694,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n21,50%<\/td>\n364,21<\/td>\n<\/td>\n3,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.452,00<\/td>\n31,40%<\/td>\n565,38<\/td>\n<\/td>\n8,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.420,00<\/td>\n34,90%<\/td>\n651,20<\/td>\n<\/td>\n20,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.680,00<\/td>\n38,36%<\/td>\n804,14<\/td>\n<\/td>\n21,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.687,00<\/td>\n39,69%<\/td>\n866,39<\/td>\n<\/td>\n26,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n1.218,13<\/td>\n<\/td>\n39,0%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n1.672,52<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela V – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado com um ou mais dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.938,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n21,58%<\/td>\n418,23<\/td>\n42,86<\/td>\n<\/td>\n1,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.813,00<\/td>\n31,40%<\/td>\n617,78<\/td>\n42,86<\/td>\n<\/td>\n9,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.438,00<\/td>\n34,90%<\/td>\n716,24<\/td>\n42,86<\/td>\n<\/td>\n18,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.754,00<\/td>\n38,36%<\/td>\n869,80<\/td>\n42,86<\/td>\n<\/td>\n25,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n7.048,00<\/td>\n39,69%<\/td>\n959,63<\/td>\n42,86<\/td>\n<\/td>\n26,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n1.330,36<\/td>\n42,86<\/td>\n<\/td>\n38,5%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n1.784,75<\/td>\n42,86<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VI – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado dois titulares com um ou mais dependentes – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.668,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.043,00<\/td>\n20,74%<\/td>\n345,95<\/td>\n21,43<\/td>\n<\/td>\n3,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.465,00<\/td>\n24,40%<\/td>\n420,73<\/td>\n21,43<\/td>\n<\/td>\n7,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.067,00<\/td>\n31,40%<\/td>\n593,28<\/td>\n21,43<\/td>\n<\/td>\n12,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.438,00<\/td>\n34,90%<\/td>\n700,63<\/td>\n21,43<\/td>\n<\/td>\n19,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.754,00<\/td>\n38,36%<\/td>\n854,19<\/td>\n21,43<\/td>\n<\/td>\n25,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n7.048,00<\/td>\n39,69%<\/td>\n944,02<\/td>\n21,43<\/td>\n<\/td>\n26,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n44,95%<\/td>\n1.314,75<\/td>\n21,43<\/td>\n<\/td>\n38,5%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n1.769,14<\/td>\n21,43<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VII – Trabalho dependente<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por dependente (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.325,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.428,00<\/td>\n23,07%<\/td>\n536,38<\/td>\n42,86<\/td>\n<\/td>\n7,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.689,00<\/td>\n25,70%<\/td>\n626,54<\/td>\n42,86<\/td>\n<\/td>\n8,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.687,00<\/td>\n29,33%<\/td>\n760,46<\/td>\n42,86<\/td>\n<\/td>\n18,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n20.468,00<\/td>\n42,44%<\/td>\n1.637,13<\/td>\n42,86<\/td>\n<\/td>\n34,4%<\/td>\n<\/tr>\n
Superior a<\/td>\n20.468,00<\/td>\n47,17%<\/td>\n2.605,27<\/td>\n42,86<\/td>\n<\/td>\nn.a<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater x n\u00ba dependentes.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela VIII – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares\u00a0<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n12,50%<\/td>\n12,50% x 2,6 x (1.281,54 – R)<\/td>\n<\/td>\n3,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.063,00<\/td>\n16,00%<\/td>\n16,00% x 1,35 x (1.281,54 – R)<\/td>\n<\/td>\n5,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.116,00<\/td>\n16,00%<\/td>\n114,05<\/td>\n<\/td>\n5,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.214,00<\/td>\n21,50%<\/td>\n175,43<\/td>\n<\/td>\n7,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.837,00<\/td>\n24,40%<\/td>\n210,64<\/td>\n<\/td>\n12,9%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.074,00<\/td>\n31,40%<\/td>\n339,23<\/td>\n<\/td>\n15,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.301,00<\/td>\n34,90%<\/td>\n411,82<\/td>\n<\/td>\n17,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.398,00<\/td>\n43,10%<\/td>\n600,51<\/td>\n<\/td>\n25,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n5.833,00<\/td>\n44,60%<\/td>\n651,48<\/td>\n<\/td>\n33,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.332,00<\/td>\n50,50%<\/td>\n995,63<\/td>\n<\/td>\n45,1%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.332,00<\/td>\n53,00%<\/td>\n1.453,93<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela IX – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\n\u00a0<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n870,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n992,00<\/td>\n12,50%<\/td>\n12,50% x 2,6 x (1.338,82 – R)<\/td>\n<\/td>\n1,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.063,00<\/td>\n12,50%<\/td>\n12,50% x 1,728 x (1.516,20 – R)<\/td>\n<\/td>\n3,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.152,00<\/td>\n12,50%<\/td>\n97,90<\/td>\n<\/td>\n4,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.502,00<\/td>\n16,13%<\/td>\n139,72<\/td>\n<\/td>\n6,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.852,00<\/td>\n19,52%<\/td>\n190,64<\/td>\n<\/td>\n9,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.273,00<\/td>\n21,98%<\/td>\n236,20<\/td>\n<\/td>\n11,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.185,00<\/td>\n27,92%<\/td>\n371,22<\/td>\n<\/td>\n16,3%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.416,00<\/td>\n32,33%<\/td>\n511,68<\/td>\n<\/td>\n17,4%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.085,00<\/td>\n32,96%<\/td>\n533,21<\/td>\n<\/td>\n24,2%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.350,00<\/td>\n42,93%<\/td>\n1.139,89<\/td>\n<\/td>\n36,7%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.350,00<\/td>\n53,00%<\/td>\n2.987,74<\/td>\n<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela X – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
N\u00e3o casado ou casado dois titulares – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por Deficiente das For\u00e7as Armadas (\u20ac)<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n1.816,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.032,00<\/td>\n24,40%<\/td>\n443,11<\/td>\n18,19<\/td>\n2,6%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.452,00<\/td>\n31,40%<\/td>\n585,35<\/td>\n18,19<\/td>\n7,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.221,00<\/td>\n34,90%<\/td>\n671,17<\/td>\n18,19<\/td>\n14,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n4.534,00<\/td>\n43,10%<\/td>\n935,30<\/td>\n18,19<\/td>\n22,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.627,00<\/td>\n44,60%<\/td>\n1.003,31<\/td>\n18,19<\/td>\n29,5%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.529,00<\/td>\n50,50%<\/td>\n1.394,31<\/td>\n18,19<\/td>\n43,0%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.529,00<\/td>\n53,00%<\/td>\n1.857,54<\/td>\n18,19<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater por deficiente das For\u00e7as Armadas.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Tabela XI – Pens\u00f5es<\/strong><\/td>\n<\/tr>\n
Casado, \u00fanico titular – Pessoa com defici\u00eancia<\/strong><\/td>\n<\/tr>\n
Remunera\u00e7\u00e3o mensal (\u20ac)<\/strong><\/td>\nTaxa marginal m\u00e1xima<\/strong><\/td>\nParcela a abater (\u20ac)<\/strong><\/td>\nParcela adicional a abater por Deficiente das For\u00e7as Armadas (\u20ac)<\/strong><\/td>\nTaxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.257,00<\/td>\n0,00%<\/td>\n0,00<\/td>\n0,00<\/td>\n0,0%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n2.727,00<\/td>\n18,22%<\/td>\n411,23<\/td>\n36,38<\/td>\n3,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.293,00<\/td>\n23,73%<\/td>\n561,49<\/td>\n36,38<\/td>\n6,7%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n3.994,00<\/td>\n30,17%<\/td>\n773,56<\/td>\n36,38<\/td>\n10,8%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n6.266,00<\/td>\n36,37%<\/td>\n1.021,19<\/td>\n36,38<\/td>\n20,1%<\/td>\n<\/tr>\n
At\u00e9<\/td>\n18.169,00<\/td>\n46,97%<\/td>\n1.685,39<\/td>\n36,38<\/td>\n37,7%<\/td>\n<\/tr>\n
Superior a<\/td>\n18.169,00<\/td>\n53,00%<\/td>\n2.780,99<\/td>\n36,38<\/td>\nn.a.<\/td>\n<\/tr>\n
F\u00f3rmula a aplicar: Remunera\u00e7\u00e3o x Taxa – Parcela a abater – Parcela adicional a abater por deficiente das For\u00e7as Armadas.<\/td>\n<\/tr>\n
R = Remunera\u00e7\u00e3o mensal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Flash News NA 2025\/08\/04 New IRS tables starting in August The Government recently announced the implementation of new IRS withholding tables, which promise to bring significant changes to Portuguese taxpayers. By Order No. 8464-A\/2025, of July 22, of the Secretary of State for Tax Affairs, published in the Official Gazette \u2013 Supplement, Series II, of […]<\/p>\n","protected":false},"author":2,"featured_media":1548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/1901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=1901"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions"}],"predecessor-version":[{"id":1908,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions\/1908"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/1548"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=1901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=1901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=1901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}