{"id":1883,"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":"2025-10-21T09:16:01","modified_gmt":"2025-10-21T09:16:01","slug":"novas-tabelas-irs-a-partir-de-agosto","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/es\/noticias\/novas-tabelas-irs-a-partir-de-agosto\/","title":{"rendered":"Nuevas tablas del IRPF a partir de agosto"},"content":{"rendered":"
Flash Noticias NA 04\/08\/2025<\/h5>\n
Nuevas tablas del IRPF a partir de agosto<\/h5>\n

El Gobierno anunci\u00f3 recientemente la implementaci\u00f3n de nuevas tablas de retenci\u00f3n de impuestos del IRPF, que prometen traer cambios significativos para los contribuyentes portugueses.<\/p>\n

\n

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

Mediante Orden n\u00ba 8464-A\/2025, de 22 de julio, del Secretario de Estado de Asuntos Tributarios, publicada en el Diario Oficial \u2013 Suplemento, Serie II, de 22 de julio de 2025, con efectos a partir del 1 de agosto de 2025, se aprobaron nuevas tablas de retenci\u00f3n en la fuente aplicables a las rentas del trabajo dependiente y a las pensiones pagadas o puestas a disposici\u00f3n a partir del 1 de octubre de 2025, recibidas por titulares residentes (con excepci\u00f3n de las Regiones Aut\u00f3nomas de las Azores y de Madeira).<\/span><\/p>\n

Al igual que el a\u00f1o pasado, este cambio busca generar mayores ingresos netos en agosto y septiembre<\/strong>, pero a partir de octubre<\/strong> ser\u00e1n menores. Esto se debe a que las tablas de agosto y septiembre buscan compensar las deducciones de enero a julio de 2025.<\/span><\/p>\n

El impacto variar\u00e1 en funci\u00f3n de los ingresos de cada contribuyente y de la situaci\u00f3n familiar, pero el Gobierno destaca que se trata de una reducci\u00f3n efectiva de la carga fiscal.<\/span><\/p>\n

Es importante recordar que sin descuentos mensuales, la devoluci\u00f3n del IRPF en 2026 puede ser menor o en algunos casos cero, situaci\u00f3n que ya ocurri\u00f3 con la entrega del IRPF 2024.<\/span><\/p>\n

Para ayudarle y aclarar todas las cuestiones relacionadas con los recursos humanos de su empresa, Nominaurea <\/a>cuenta con profesionales cualificados para ayudarle. \u00a1Cont\u00e1ctenos!<\/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 Noticias NA 04\/08\/2025 Nuevas tablas del IRPF a partir de agosto El Gobierno anunci\u00f3 recientemente la implementaci\u00f3n de nuevas tablas de retenci\u00f3n de impuestos del IRPF, que prometen traer cambios significativos para los contribuyentes portugueses. Mediante Orden n\u00ba 8464-A\/2025, de 22 de julio, del Secretario de Estado de Asuntos Tributarios, publicada en el Diario […]<\/p>\n","protected":false},"author":2,"featured_media":1549,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publicaciones"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/posts\/1883","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/comments?post=1883"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/posts\/1883\/revisions"}],"predecessor-version":[{"id":1890,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/posts\/1883\/revisions\/1890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/media\/1549"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/media?parent=1883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/categories?post=1883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/es\/wp-json\/wp\/v2\/tags?post=1883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}