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Tabelas de retenção na fonte de IRS, para o continente - 2008

Aprovadas pelo Despacho nº 1157-A/2008 (IIª Série DR), de 9 de Janeiro

TABELA I – Trabalho dependente – não casado

TABELA II – Trabalho dependente – casado, único titular

TABELA III – Trabalho dependente – casado, dois titulares

TABELA IV – Trabalho dependente – não casado – deficiente

TABELA V – Trabalho dependente – casado, único titular – deficiente

TABELA VI – Trabalho dependente – casado, dois titulares – deficiente

 

 

Consulta as tabelas de retenção de pensões de 2008 >>

 

 

Consulte as Tabelas de retenção no continente para 2009 >>2009Tabelas de retenção no continente para 2009 >>

 

 

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TABELA I - TRABALHO DEPENDENTE
NÃO CASADO
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 540.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 570.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 610.00 2.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 650.00 3.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 690.00 4.0% 2.0% 1.0% 0.0% 0.0% 0.0%
Até 770.00 5.0% 4.0% 2.0% 1.0% 0.0% 0.0%
Até 870.00 6.0% 5.0% 3.0% 2.0% 1.0% 0.0%
Até 950.00 7.0% 6.0% 5.0% 3.0% 2.0% 1.0%
Até 1,010.00 8.0% 7.0% 6.0% 5.0% 3.0% 2.0%
Até 1,080.00 9.0% 8.0% 7.0% 6.0% 5.0% 4.0%
Até 1,160.00 10.0% 9.0% 8.0% 7.0% 6.0% 5.0%
Até 1,250.00 11.0% 10.0% 9.0% 8.0% 7.0% 6.0%
Até 1,350.00 12.0% 11.0% 10.0% 9.0% 9.0% 8.0%
Até 1,480.00 13.0% 12.0% 11.0% 11.0% 10.0% 9.0%
Até 1,620.00 14.0% 13.0% 13.0% 12.0% 11.0% 10.0%
Até 1,770.00 15.0% 14.0% 14.0% 13.0% 12.0% 12.0%
Até 1,870.00 16.0% 15.0% 15.0% 14.0% 14.0% 13.0%
Até 1,980.00 17.0% 16.0% 16.0% 15.0% 15.0% 14.0%
Até 2,100.00 18.0% 17.0% 17.0% 16.0% 16.0% 15.0%
Até 2,240.00 19.0% 18.0% 18.0% 17.0% 17.0% 16.0%
Até 2,400.00 20.0% 20.0% 19.0% 19.0% 18.0% 18.0%
Até 2,620.00 21.0% 21.0% 20.0% 20.0% 19.0% 19.0%
Até 2,940.00 22.0% 22.0% 21.0% 21.0% 20.0% 20.0%
Até 3,350.00 23.0% 23.0% 22.0% 22.0% 22.0% 21.0%
Até 3,900.00 24.0% 24.0% 23.0% 23.0% 23.0% 23.0%
Até 4,410.00 25.0% 25.0% 24.0% 24.0% 24.0% 24.0%
Até 4,920.00 26.0% 26.0% 26.0% 25.0% 25.0% 25.0%
Até 5,570.00 27.0% 27.0% 27.0% 26.0% 26.0% 26.0%
Até 6,410.00 28.0% 28.0% 28.0% 27.0% 27.0% 27.0%
Até 7,560.00 29.0% 29.0% 29.0% 29.0% 28.0% 28.0%
Até 9,110.00 30.5% 30.5% 30.5% 30.5% 30.5% 29.5%
Até 10,750.00 31.5% 31.5% 31.5% 31.5% 31.5% 30.5%
Superior a 10,750.00 32.5% 32.5% 32.5% 32.5% 32.5% 31.5%

 

TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2008
T A B E L A II - TRABALHO DEPENDENTE
CASADO UNICO TITULAR
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 670.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 710.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 750.00 2.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 790.00 3.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 840.00 4.0% 3.0% 1.0% 0.0% 0.0% 0.0%
Até 920.00 5.0% 4.0% 3.0% 1.0% 0.0% 0.0%
Até 1,020.00 6.0% 5.0% 4.0% 3.0% 1.0% 0.0%
Até 1,160.00 7.0% 6.0% 5.0% 4.0% 3.0% 2.0%
Até 1,330.00 8.0% 7.0% 6.0% 5.0% 4.0% 4.0%
Até 1,540.00 9.0% 8.0% 7.0% 7.0% 6.0% 5.0%
Até 1,640.00 10.0% 9.0% 9.0% 8.0% 7.0% 7.0%
Até 1,750.00 11.0% 10.0% 10.0% 9.0% 8.0% 8.0%
Até 1,890.00 12.0% 11.0% 11.0% 10.0% 10.0% 9.0%
Até 2,040.00 13.0% 12.0% 12.0% 11.0% 11.0% 10.0%
Até 2,220.00 14.0% 14.0% 13.0% 12.0% 12.0% 11.0%
Até 2,430.00 15.0% 15.0% 14.0% 14.0% 13.0% 13.0%
Até 2,780.00 16.0% 16.0% 15.0% 15.0% 14.0% 14.0%
Até 3,180.00 17.0% 17.0% 16.0% 16.0% 15.0% 15.0%
Até 3,420.00 18.0% 18.0% 17.0% 17.0% 17.0% 16.0%
Até 3,680.00 19.0% 19.0% 18.0% 18.0% 18.0% 17.0%
Até 3,990.00 20.0% 20.0% 19.0% 19.0% 19.0% 19.0%
Até 4,360.00 21.0% 21.0% 20.0% 20.0% 20.0% 20.0%
Até 4,810.00 22.0% 22.0% 22.0% 21.0% 21.0% 21.0%
Até 5,360.00 23.0% 23.0% 23.0% 22.0% 22.0% 22.0%
Até 6,050.00 24.0% 24.0% 24.0% 23.0% 23.0% 23.0%
Até 6,940.00 25.0% 25.0% 25.0% 24.0% 24.0% 24.0%
Até 8,000.00 26.0% 26.0% 26.0% 26.0% 25.0% 25.0%
Até 8,850.00 27.0% 27.0% 27.0% 27.0% 26.0% 26.0%
Até 9,900.00 28.0% 28.0% 28.0% 28.0% 28.0% 27.0%
Até 13,350.00 29.0% 29.0% 29.0% 29.0% 29.0% 28.0%
Superior a 13,350.00 30.0% 30.0% 30.0% 30.0% 30.0% 29.0%

 

TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2008
T A B E L A III - TRABALHO DEPENDENTE
CASADO DOIS TITULARES
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 540.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 570.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 610.00 2.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 650.00 3.0% 2.0% 1.0% 0.0% 0.0% 0.0%
Até 690.00 4.0% 3.0% 2.0% 1.0% 1.0% 0.0%
Até 770.00 5.0% 4.0% 3.0% 3.0% 2.0% 1.0%
Até 870.00 6.0% 5.0% 5.0% 4.0% 3.0% 2.0%
Até 950.00 7.0% 6.0% 6.0% 5.0% 4.0% 4.0%
Até 1,010.00 8.0% 7.0% 7.0% 6.0% 5.0% 5.0%
Até 1,080.00 9.0% 8.0% 8.0% 7.0% 7.0% 6.0%
Até 1,160.00 10.0% 9.0% 9.0% 8.0% 8.0% 7.0%
Até 1,250.00 11.0% 11.0% 10.0% 10.0% 9.0% 9.0%
Até 1,350.00 12.0% 12.0% 11.0% 11.0% 10.0% 10.0%
Até 1,480.00 13.0% 13.0% 12.0% 12.0% 11.0% 11.0%
Até 1,620.00 14.0% 14.0% 13.0% 13.0% 13.0% 12.0%
Até 1,770.00 15.0% 15.0% 14.0% 14.0% 14.0% 13.0%
Até 1,870.00 16.0% 16.0% 15.0% 15.0% 15.0% 14.0%
Até 1,980.00 17.0% 17.0% 16.0% 16.0% 16.0% 16.0%
Até 2,100.00 18.0% 18.0% 17.0% 17.0% 17.0% 17.0%
Até 2,240.00 19.0% 19.0% 19.0% 18.0% 18.0% 18.0%
Até 2,400.00 20.0% 20.0% 20.0% 19.0% 19.0% 19.0%
Até 2,620.00 21.0% 21.0% 21.0% 20.0% 20.0% 20.0%
Até 2,940.00 22.0% 22.0% 22.0% 21.0% 21.0% 21.0%
Até 3,350.00 23.0% 23.0% 23.0% 22.0% 22.0% 22.0%
Até 3,900.00 24.0% 24.0% 24.0% 24.0% 23.0% 23.0%
Até 4,410.00 25.0% 25.0% 25.0% 25.0% 24.0% 24.0%
Até 4,920.00 26.0% 26.0% 26.0% 26.0% 26.0% 25.0%
Até 5,570.00 27.0% 27.0% 27.0% 27.0% 27.0% 26.0%
Até 6,410.00 28.0% 28.0% 28.0% 28.0% 28.0% 28.0%
Até 7,560.00 29.0% 29.0% 29.0% 29.0% 29.0% 29.0%
Até 9,110.00 30.5% 30.5% 30.5% 30.5% 30.5% 30.5%
Até 10,750.00 31.5% 31.5% 31.5% 31.5% 31.5% 31.5%
Superior a 10,750.00 32.5% 32.5% 32.5% 32.5% 32.5% 32.5%

 

TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2008
T A B E L A I V - TRABALHO DEPENDENTE
NÃO CASADO - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,380.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,560.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,860.00 2.0% 1.0% 1.0% 0.0% 0.0% 0.0%
Até 1,970.00 3.0% 2.0% 2.0% 1.0% 1.0% 0.0%
Até 2,100.00 5.0% 3.0% 3.0% 3.0% 2.0% 2.0%
Até 2,200.00 7.0% 5.0% 4.0% 4.0% 3.0% 3.0%
Até 2,350.00 9.0% 7.0% 6.0% 6.0% 5.0% 4.0%
Até 2,430.00 10.0% 9.0% 8.0% 8.0% 6.0% 6.0%
Até 2,530.00 11.0% 10.0% 9.0% 9.0% 8.0% 8.0%
Até 2,780.00 12.0% 11.0% 10.0% 10.0% 10.0% 10.0%
Até 3,080.00 13.0% 12.0% 11.0% 11.0% 11.0% 11.0%
Até 3,400.00 14.0% 13.0% 12.0% 12.0% 12.0% 12.0%
Até 3,530.00 15.0% 14.0% 14.0% 13.0% 13.0% 13.0%
Até 3,730.00 16.0% 15.0% 15.0% 14.0% 14.0% 14.0%
Até 4,130.00 17.0% 16.0% 16.0% 15.0% 15.0% 15.0%
Até 4,380.00 18.0% 17.0% 17.0% 16.0% 16.0% 16.0%
Até 4,660.00 19.0% 18.0% 18.0% 17.0% 17.0% 17.0%
Até 4,940.00 20.0% 19.0% 19.0% 18.0% 18.0% 18.0%
Até 5,340.00 21.0% 20.0% 20.0% 20.0% 19.0% 19.0%
Até 5,750.00 22.0% 21.0% 21.0% 21.0% 20.0% 20.0%
Até 6,450.00 23.0% 22.0% 22.0% 22.0% 21.0% 21.0%
Até 6,900.00 24.0% 23.0% 23.0% 23.0% 22.0% 22.0%
Até 7,450.00 25.0% 24.0% 24.0% 24.0% 24.0% 23.0%
Até 8,100.00 26.0% 25.0% 25.0% 25.0% 25.0% 24.0%
Até 8,850.00 27.0% 26.0% 26.0% 26.0% 25.0% 25.0%
Até 9,550.00 28.0% 27.0% 27.0% 27.0% 27.0% 26.0%
Superior a 9,550.00 29.0% 28.0% 28.0% 28.0% 28.0% 27.0%

 

TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2008
T A B E L A V - TRABALHO DEPENDENTE
CASADO UNICO TITULAR - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,690.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,870.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 2,220.00 2.0% 2.0% 1.0% 1.0% 0.0% 0.0%
Até 2,390.00 3.0% 3.0% 2.0% 2.0% 1.0% 1.0%
Até 2,620.00 5.0% 5.0% 4.0% 4.0% 4.0% 3.0%
Até 2,820.00 6.0% 6.0% 5.0% 5.0% 5.0% 4.0%
Até 3,020.00 7.0% 7.0% 6.0% 6.0% 6.0% 5.0%
Até 3,180.00 8.0% 8.0% 7.0% 7.0% 7.0% 7.0%
Até 3,330.00 9.0% 9.0% 8.0% 8.0% 8.0% 8.0%
Até 3,430.00 10.0% 10.0% 10.0% 9.0% 9.0% 9.0%
Até 3,630.00 11.0% 11.0% 11.0% 10.0% 10.0% 10.0%
Até 3,730.00 12.0% 12.0% 12.0% 11.0% 11.0% 11.0%
Até 4,030.00 13.0% 13.0% 13.0% 12.0% 12.0% 12.0%
Até 4,230.00 14.0% 14.0% 14.0% 13.0% 13.0% 13.0%
Até 4,640.00 15.0% 15.0% 15.0% 14.0% 14.0% 14.0%
Até 5,040.00 16.0% 16.0% 16.0% 15.0% 15.0% 15.0%
Até 5,240.00 17.0% 17.0% 17.0% 17.0% 16.0% 16.0%
Até 5,650.00 18.0% 18.0% 18.0% 18.0% 17.0% 17.0%
Até 5,950.00 19.0% 19.0% 19.0% 19.0% 18.0% 18.0%
Até 6,500.00 20.0% 20.0% 20.0% 20.0% 19.0% 19.0%
Até 7,000.00 21.0% 21.0% 21.0% 21.0% 21.0% 20.0%
Até 7,800.00 22.0% 22.0% 22.0% 22.0% 22.0% 21.0%
Até 8,700.00 23.0% 23.0% 23.0% 23.0% 23.0% 22.0%
Até 9,700.00 24.0% 24.0% 24.0% 24.0% 24.0% 23.0%
Até 10,700.00 25.0% 25.0% 25.0% 25.0% 25.0% 24.0%
Superior a 10,700.00 26.0% 26.0% 26.0% 26.0% 26.0% 25.0%

 

TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2008
T A B E L A VI - TRABALHO DEPENDENTE
CASADO DOIS TITULARES - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,380.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,560.00 1.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 1,860.00 2.0% 2.0% 1.0% 1.0% 1.0% 0.0%
Até 1,970.00 3.0% 3.0% 2.0% 2.0% 2.0% 2.0%
Até 2,100.00 5.0% 4.0% 4.0% 4.0% 3.0% 3.0%
Até 2,200.00 7.0% 6.0% 5.0% 5.0% 5.0% 5.0%
Até 2,350.00 9.0% 8.0% 7.0% 7.0% 6.0% 6.0%
Até 2,430.00 10.0% 9.0% 9.0% 9.0% 8.0% 8.0%
Até 2,530.00 11.0% 10.0% 10.0% 10.0% 9.0% 9.0%
Até 2,780.00 12.0% 11.0% 11.0% 11.0% 10.0% 10.0%
Até 3,080.00 13.0% 12.0% 12.0% 12.0% 11.0% 11.0%
Até 3,400.00 14.0% 13.0% 13.0% 13.0% 12.0% 12.0%
Até 3,530.00 15.0% 14.0% 14.0% 14.0% 14.0% 13.0%
Até 3,730.00 16.0% 15.0% 15.0% 15.0% 15.0% 14.0%
Até 4,130.00 17.0% 16.0% 16.0% 16.0% 16.0% 15.0%
Até 4,380.00 18.0% 17.0% 17.0% 17.0% 17.0% 17.0%
Até 4,660.00 19.0% 18.0% 18.0% 18.0% 18.0% 18.0%
Até 4,940.00 20.0% 19.0% 19.0% 19.0% 19.0% 19.0%
Até 5,340.00 21.0% 20.0% 20.0% 20.0% 20.0% 20.0%
Até 5,750.00 22.0% 21.0% 21.0% 21.0% 21.0% 21.0%
Até 6,450.00 23.0% 22.0% 22.0% 22.0% 22.0% 22.0%
Até 6,900.00 24.0% 23.0% 23.0% 23.0% 23.0% 23.0%
Até 7,450.00 25.0% 24.0% 24.0% 24.0% 24.0% 24.0%
Até 8,100.00 26.0% 25.0% 25.0% 25.0% 25.0% 25.0%
Até 8,850.00 27.0% 26.0% 26.0% 26.0% 26.0% 26.0%
Até 9,550.00 28.0% 27.0% 27.0% 27.0% 27.0% 27.0%
Superior a 9,550.00 29.0% 28.0% 28.0% 28.0% 28.0% 28.0%

 

 

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