Tabelas de retenção na fonte de IRS, para o continente - 2008
Legislação
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 >>
Para download:
| 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% |
