Retenção IRS

Para cima

 

Hiperligações

 

Segurança Social

 

Segurança Social Directa

 

Declarações Electrónicas

 

DGCI

 

RNPC

 

IAPMEI

 

 

                        Tabelas de Retenção na Fonte para o Continente - 2009   

                                                   Despacho n.º 2563/2009, de 20 de Janeiro

Tabela I -  Não Casado

Tabela II - Casado  Único Titular

Tabela III - Casado  Dois Titulares

Tabela IV -  Não Casado - Deficiente

Tabela V - Casado Único Titular - Deficiente

Tabela VI - Casado Dois Titulares - Deficiente

Tabela VII - Pensões

Tabela VIII - Rendimento de Pensões - Titulares Deficientes

Tabela IX - Rendimento de Pensões - Titulares Deficientes das Forças Armadas

 

                       Tabela I - Trabalho Dependente

                                        Não Casado   

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 556,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 587,00 €

1,0 %

 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 628,00 € 2,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 670,00 € 3,0 % 1,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 720,00 € 4,0 % 2,0 % 1,0 % 0,0 % 0,0 % 0,0 %
Até 795,00 € 5,0 % 4,0 % 2,0 % 1,0 % 0,0 % 0,0 %
Até 900,00 €

6,0 %

 5,0 % 3,0 % 2,0 % 1,0 % 0,0 %
Até 980,00 € 7,0 %

6,0 %

 5,0 % 3,0 % 2,0 % 1,0 %
Até 1.040,00 €

8,0 %

 7,0 %

6,0 %

 5,0 % 3,0 % 2,0 %
Até 1.115,00 €

9,0 %

8,0 %

 7,0 %

6,0 %

 5,0 % 4,0 %
Até 1.195,00 € 10,0 %

9,0 %

8,0 %

 7,0 %

6,0 %

5,0 %
Até 1.290,00 € 11,0 % 10,0 %

9,0 %

8,0 %

 7,0 %

6,0 %
Até 1.390,00 € 12,0 % 11,0 % 10,0 %

9,0 %

9,0 %

 8,0 %
Até 1.525,00 € 13,0 % 12,0 % 11,0 % 11,0 % 10,0 %

9,0 %
Até 1.670,00 € 14,0 % 13,0% 13,0 % 12,0 % 11,0 % 10,0 %
Até 1.825,00 € 15,0 % 14,0 % 14,0 % 13,0 % 12,0 % 12,0 %
Até 1.930,00 € 16,0 % 15,0 % 15,0 % 14,0 % 14,0 % 13,0 %
Até 2.040,00 € 17,0 % 16,0 % 16,0 % 15,0 % 15,0 % 14,0 %
Até 2.165,00 € 18,0 % 17,0 % 17,0 % 16,0 % 16,0 % 15,0 %
Até 2.310,00 € 19,0 % 18,0 % 18,0 % 17,0 % 17,0 % 16,0 %
Até 2.475,00 € 20,0 % 20,0 % 19,0 % 19,0 % 18,0 % 18,0 %
Até 2.700,00 € 21,0 % 21,0 % 20,0 % 20,0 % 19,0 % 19,0 %
Até 3.030,00 € 22,0 % 22,0 % 21,0 % 21,0 % 20,0 % 20,0 %
Até 3.450,00 € 23,0 % 23,0 % 22,0 % 22,0 % 21,0 % 21,0 %
Até 4.020,00 €

24,0 %

24,0 %

 23,0 % 23,0 % 23,0 % 23,0 %
Até 4.540,00 € 25,0 % 25,0 %

24,0 %

24,0 %

24,0 %

24,0 %
Até 5.070,00 € 26,0 % 26,0 % 26,0 % 25,0 % 25,0 % 25,0 %
Até 5.740,00 € 27,0 % 27,0 % 27,0 % 26,0 % 26,0 % 26,0 %
Até 6.600,00 €

28,0 %

28,0 %

28,0 %

 27,0 % 27,0 % 27,0 %
Até 7.790,00 € 29,0 % 29,0 % 29,0 %

29,0 %

28,0 %

28,0 %

Até 9.380,00 €

30,5 %

30,5 %

30,5 %

30,5 %

30,5 %

29,5 %
Até 11.070,00 €

31,5 %

31,5 %

31,5 %

31,5 %

31,5 %

30,5 %
Superior a 11.070,00 € 32,5 % 32,5 % 32,5 % 32,5 % 32,5 %

31,5 %

                                                                                                                      Topo

                        Tabela II - Trabalho Dependente

                       Casado  Único Titular

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 690,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 735,00 €

1,0 %

 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 775,00 € 2,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 815,00 € 3,0 % 1,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 865,00 € 4,0 % 3,0 % 1,0 % 0,0 % 0,0 % 0,0 %
Até 950,00 € 5,0 % 4,0 % 3,0 % 1,0 % 0,0 % 0,0 %
Até 1.055,00 €

6,0 %

 5,0 % 4,0 % 3,0 % 1,0 % 0,0 %
Até 1.195,00 € 7,0 %

6,0 %

 5,0 % 4,0 % 3,0 % 2,0 %
Até 1.370,00 €

8,0 %

 7,0 %

6,0 %

 5,0 % 4,0 % 4,0 %
Até 1.590,00 €

9,0 %

8,0 %

 7,0 %

7,0 %

 6,0 % 5,0 %
Até 1.690,00 € 10,0 %

9,0 %

9,0 %

 8,0 %

7,0 %

7,0 %
Até 1.805,00 € 11,0 % 10,0 %

10,0 %

9,0 %

 8,0 %

8,0 %
Até 1.950,00 € 12,0 % 11,0 % 11,0 % 10,0 % 10,0 %

9,0 %
Até 2.105,00 € 13,0 % 12,0 % 12,0 % 11,0 % 11,0 %

10,0 %
Até 2.290,00 € 14,0 % 14,0 % 13,0 % 12,0 % 12,0 % 11,0 %
Até 2.505,00 € 15,0 % 15,0 % 14,0 % 14,0 % 13,0 % 13,0 %
Até 2.865,00 € 16,0 % 16,0 % 15,0 % 15,0 % 14,0 % 14,0 %
Até 3.275,00 € 17,0 % 17,0 % 16,0 % 16,0 % 15,0 % 15,0 %
Até 3.525,00 € 18,0 % 18,0 % 17,0 % 17,0 % 17,0 % 16,0 %
Até 3.790,00 € 19,0 % 19,0 % 18,0 % 18,0 % 18,0 % 17,0 %
Até 4.110,00 € 20,0 % 20,0 % 19,0 % 19,0 % 19,0 % 19,0 %
Até 4.495,00 € 21,0 % 21,0 % 20,0 % 20,0 % 20,0 % 20,0 %
Até 4.955,00 € 22,0 % 22,0% 22,0 % 21,0 % 21,0 % 21,0 %
Até 5.520,00 € 23,0 % 23,0 % 23,0 % 22,0 % 22,0% 22,0 %
Até 6.230,00 €

24,0 %

24,0 %

24,0 %

 23,0 % 23,0 % 23,0 %
Até 7.150,00 € 25,0 % 25,0 %

25,0 %

24,0 %

24,0 %

24,0 %
Até 8.240,00 € 26,0 % 26,0 % 26,0 % 26,0 % 25,0 % 25,0 %
Até 9.115,00 € 27,0 % 27,0 % 27,0 % 27,0 % 26,0 % 26,0 %
Até 10.200,00 €

28,0 %

28,0 %

28,0 %

28,0 %

28,0 %

 27,0 %
Até 13.750,00 € 29,0 % 29,0 % 29,0 % 29,0 % 29,0 %

28,0 %
Superior a 13.750,00 € 30,0 % 30,0 % 30,0 % 30,0 % 30,0 %

29,0 %

                                                                                                                      Topo

                        Tabela III - Trabalho Dependente

                                Casado  Dois Titulares

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 556,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 587,00 €

1,0 %

 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 628,00 € 2,0 % 1,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 670,00 € 3,0 % 2,0 % 1,0 % 0,0 % 0,0 % 0,0 %
Até 720,00 € 4,0 % 3,0 % 2,0 % 1,0 % 1,0 % 0,0 %
Até 795,00 € 5,0 % 4,0 % 3,0 % 3,0 % 2,0 % 1,0 %
Até 900,00 €

6,0 %

 5,0 % 5,0 % 4,0 % 3,0 % 2,0 %
Até 980,00 € 7,0 %

6,0 %

 6,0 % 5,0 % 4,0 % 4,0 %
Até 1.040,00 €

8,0 %

 7,0 %

7,0 %

 6,0 % 5,0 % 5,0 %
Até 1.115,00 €

9,0 %

8,0 %

 8,0 %

7,0 %

 7,0 % 6,0 %
Até 1.195,00 € 10,0 %

9,0 %

9,0 %

 8,0 %

8,0 %

7,0 %
Até 1.290,00 € 11,0 % 11,0 %

10,0 %

10,0 %

 9,0 %

9,0 %
Até 1.390,00 € 12,0 % 12,0 % 11,0 %

11,0 %

10,0 %

 10,0 %
Até 1.525,00 € 13,0 % 13,0 % 12,0 % 12,0 % 11,0 %

11,0 %
Até 1.670,00 € 14,0 % 14,0 % 13,0 % 13,0 % 13,0 % 12,0 %
Até 1.825,00 € 15,0 % 15,0 % 14,0 % 14,0 % 14,0 % 13,0 %
Até 1.930,00 € 16,0 % 16,0 % 15,0 % 15,0 % 15,0 % 14,0 %
Até 2.040,00 € 17,0 % 17,0 % 16,0 % 16,0 % 16,0 % 15,0 %
Até 2.165,00 € 18,0 % 18,0 % 17,0 % 17,0 % 17,0 % 17,0 %
Até 2.310,00 € 19,0 % 19,0 % 19,0 % 18,0 % 18,0 % 18,0 %
Até 2.475,00 € 20,0 % 20,0 % 20,0 % 19,0 % 19,0 % 19,0 %
Até 2.700,00 € 21,0 % 21,0 % 21,0 % 20,0 % 20,0 % 20,0 %
Até 3.030,00 € 22,0 % 22,0 % 22,0 % 21,0 % 21,0 % 21,0 %
Até 3.450,00 € 23,0 % 23,0 % 23,0 % 22,0 % 22,0 % 22,0 %
Até 4.020,00 €

24,0 %

24,0 %

 24,0 % 24,0 % 23,0 % 23,0 %
Até 4.540,00 € 25,0 % 25,0 %

25,0 %

25,0 %

24,0 %

24,0 %
Até 5.070,00 € 26,0 % 26,0 % 26,0 % 26,0 % 26,0 % 25,0 %
Até 5.740,00 € 27,0 % 27,0 % 27,0 % 27,0 % 27,0 % 26,0 %
Até 6.600,00 €

28,0 %

28,0 %

28,0 %

 28,0 % 28,0 % 28,0 %
Até 7.790,00 € 29,0 % 29,0 % 29,0 %

29,0 %

29,0 %

29,0 %

Até 9.380,00 €

30,5 %

30,5 %

30,5 %

30,5 %

30,5 %

30,5 %
Até 11.070,00 €

31,5 %

31,5 %

31,5 %

31,5 %

31,5 %

31,5 %

Superior a

 11.070,00 € 32,5 % 32,5 % 32,5 % 32,5 % 32,5 %

32,5 %

                                                                                                                      Topo

                        Tabela IV - Trabalho Dependente

                               Não Casado - Deficiente

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 1.420,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 1.600,00 €

1,0 %

 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 1.910,00 € 2,0 % 1,0 % 1,0 % 0,0 % 0,0 % 0,0 %
Até 2.030,00 € 3,0 % 2,0 % 2,0 % 1,0 % 1,0 % 0,0 %
Até 2.160,00 € 5,0 % 3,0 % 3,0 % 3,0 % 2,0 % 2,0 %
Até 2.260,00 € 7,0 % 5,0 % 4,0 % 4,0 % 3,0 % 3,0 %
Até 2.420,00 €

9,0 %

 7,0 % 6,0 % 6,0 % 5,0 % 4,0 %
Até 2.500,00 € 10,0 %

9,0 %

 8,0 % 8,0 % 6,0 % 6,0 %
Até 2.600,00 €

11,0 %

 10,0 %

9,0 %

9,0 %

8,0 %

 8,0 %
Até 2.860,00 €

12,0 %

11,0 %

 10,0 % 10,0 % 10,0 %

10,0 %
Até 3.170,00 € 13,0 %

12,0 %

11,0 %

11,0 %

11,0 %

11,0 %
Até 3.500,00 € 14,0 % 13,0 %

12,0 %

12,0 %

12,0 %

12,0 %
Até 3.630,00 € 15,0 % 14,0 % 14,0 % 13,0 % 13,0 % 13,0 %
Até 3.840,00 € 16,0 % 15,0 % 15,0 % 14,0 % 14,0 %

14,0 %
Até 4.250,00 € 17,0 % 16,0 % 16,0 % 15,0 % 15,0 % 15,0 %
Até 4.510,00 € 18,0 % 17,0 % 17,0 % 16,0 % 16,0 % 16,0 %
Até 4.800,00 € 19,0 % 18,0 % 18,0 % 17,0 % 17,0 % 17,0 %
Até 5.080,00 € 20,0 % 19,0 % 19,0 % 18,0 % 18,0 % 18,0 %
Até 5.500,00 € 21,0 % 20,0 % 20,0 % 20,0 % 19,0 % 19,0 %
Até 5.920,00 € 22,0 % 21,0 % 21,0 % 21,0 % 20,0 % 20,0 %
Até 6.640,00 € 23,0 % 22,0 % 22,0 % 22,0 % 21,0 % 21,0 %
Até 7.100,00 € 24,0 % 23,0 % 23,0 % 23,0 % 22,0 % 22,0 %
Até 7.670,00 € 25,0 % 24,0 % 24,0 % 24,0 % 24,0 % 23,0 %
Até 8.340,00 € 26,0 % 25,0 % 25,0 % 25,0 % 25,0 % 24,0 %
Até 9.110,00 €

27,0 %

 26,0 % 26,0 % 26,0 % 25,0 % 25,0 %
Até 9.830,00 € 28,0 %

27,0 %

27,0 %

27,0 %

27,0 %

26,0 %
Superior a 9.830,00 € 29,0 % 28,0 % 28,0 % 28,0 % 28,0 %

27,0 %

                                                                                      Topo

                    Tabela V - Trabalho Dependente

                    Casado Único Titular - Deficiente

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 1.740,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 1.925,00 €

1,0 %

 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 2.285,00 € 2,0 % 2,0 % 1,0 % 1,0 % 0,0 % 0,0 %
Até 2.460,00 € 3,0 % 3,0 % 2,0 % 2,0 % 1,0 % 1,0 %
Até 2.700,00 € 5,0 % 5,0 % 4,0 % 4,0 % 4,0 % 3,0 %
Até 2.900,00 € 6,0 % 6,0 % 5,0 % 5,0 % 5,0 % 4,0 %
Até 3.110,00 €

7,0 %

7,0 %

 6,0 % 6,0 % 6,0 % 5,0 %
Até 3.275,00 € 8,0 % 8,0 %

7,0 %

7,0 %

7,0 %

7,0 %
Até 3.430,00 €

9,0 %

9,0 %

 8,0 % 8,0 % 8,0 % 8,0 %
Até 3.530,00 €

10,0 %

10,0 %

10,0 %

9,0 %

9,0 %

9,0 %
Até 3.735,00 € 11,0 % 11,0 % 11,0 %

10,0 %

10,0 %

10,0 %
Até 3.840,00 € 12,0 % 12,0 % 12,0 % 11,0 % 11,0 % 11,0 %
Até 4.150,00 € 13,0 % 13,0 % 13,0 % 12,0 % 12,0 %

12,0 %
Até 4.350,00 € 14,0 % 14,0 % 14,0 % 13,0 % 13,0 % 13,0 %
Até 4.775,00 € 15,0 % 15,0 % 15,0 % 14,0 % 14,0 % 14,0 %
Até 5.190,00 € 16,0 % 16,0 % 16,0 % 15,0 % 15,0 % 15,0 %
Até 5.395,00 € 17,0 % 17,0 % 17,0 % 17,0 % 16,0 % 16,0 %
Até 5.820,00 € 18,0 % 18,0 % 18,0 % 18,0 % 17,0 % 17,0 %
Até 6.125,00 € 19,0 % 19,0 % 19,0 % 19,0 % 18,0 % 18,0 %
Até 6.695,00 € 20,0 % 20,0 % 20,0 % 20,0 % 19,0 % 19,0 %
Até 7.210,00 € 21,0 % 21,0 % 21,0 % 21,0 % 21,0 % 20,0 %
Até 8.030,00 € 22,0 % 22,0 % 22,0 % 22,0 % 22,0 % 21,0 %
Até 8.960,00 € 23,0 % 23,0 % 23,0 % 23,0 % 23,0 % 22,0 %
Até 9.990,00 €

24,0 %

24,0 %

24,0 %

24,0 %

24,0 %

23,0 %
Até 11.020,00 €

25,0 %

25,0 %

25,0 %

25,0 %

25,0 %

24,0 %
Superior a 11.020,00 €

26,0 %

26,0 %

26,0 %

26,0 %

26,0 %

25,0 %

                                                                                                                      Topo

                    Tabela VI - Trabalho Dependente

                    Casado Dois Titulares - Deficiente

Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou  mais
Até 1.420,00 € 0,0 % 0,0 % 0,0 % 0,0 % 0,0 % 0,0 %

Até

 1.600,00 €

1,0 %

 1,0 % 0,0 % 0,0 % 0,0 % 0,0 %
Até 1.910,00 € 2,0 % 2,0 % 1,0 % 1,0 % 1,0 % 0,0 %
Até 2.030,00 € 3,0 % 3,0 % 2,0 % 2,0 % 2,0 % 2,0 %
Até 2.160,00 € 5,0 % 4,0 % 4,0 % 4,0 % 3,0 % 3,0 %
Até 2.260,00 € 7,0 % 6,0 % 5,0 % 5,0 % 5,0 % 5,0 %
Até 2.420,00 €

9,0 %

 8,0 % 7,0 % 7,0 % 6,0 % 6,0 %
Até 2.500,00 € 10,0 %

9,0 %

 9,0 % 9,0 % 8,0 % 8,0 %
Até 2.600,00 €

11,0 %

 10,0 %

10,0 %

 10,0 % 9,0 % 9,0 %
Até 2.860,00 €

12,0 %

11,0 %

11,0 %

11,0 %

 10,0 %

10,0 %
Até 3.170,00 € 13,0 %

12,0 %

12,0 %

12,0 %

11,0 %

11,0 %
Até 3.580,00 € 14,0 % 13,0 % 13,0 % 13,0 %

12,0 %

12,0 %
Até 3.630,00 € 15,0 % 14,0 % 14,0 % 14,0 % 14,0 % 13,0 %
Até 3.840,00 € 16,0 % 15,0 % 15,0 % 15,0 % 15,0 %

14,0 %
Até 4.250,00 € 17,0 % 16,0 % 16,0 % 16,0 % 16,0 % 15,0 %
Até 4.510,00 € 18,0 % 17,0 % 17,0 % 17,0 % 17,0 % 17,0 %
Até 4.800,00 € 19,0 % 18,0 % 18,0 % 18,0 % 18,0 % 18,0 %
Até 5.080,00 € 20,0 % 19,0 % 19,0 % 19,0 % 19,0 % 19,0 %
Até 5.500,00 € 21,0 % 20,0 % 20,0 % 20,0 % 20,0 % 20,0 %
Até 5.920,00 € 22,0 % 21,0 % 21,0 % 21,0 % 21,0 % 21,0 %
Até 6.640,00 € 23,0 % 22,0 % 22,0 % 22,0 % 22,0 % 22,0 %
Até 7.100,00 € 24,0 % 23,0 % 23,0 % 23,0 % 23,0 % 23,0 %
Até 7.670,00 € 25,0 % 24,0 % 24,0 % 24,0 % 24,0 % 24,0 %
Até 8.340,00 € 26,0 % 25,0 % 25,0 % 25,0 % 25,0 % 25,0 %
Até 9.110,00 €

27,0 %

 26,0 % 26,0 % 26,0 % 26,0 % 26,0 %
Até 9.830,00 € 28,0 %

27,0 %

27,0 %

27,0 %

27,0 %

27,0 %
Superior a 9.830,00 € 29,0 % 28,0 % 28,0 % 28,0 % 28,0 % 28,0 %

                                                                                      Topo

Tabela VII - Pensões

Remuneração Mensal Euros Não casado Casado dois titulares Casado titular único
Até 690,00 € 0,0 % 0,0 % 0,0 %

Até

 758,00 €

1,0 %

 1,0 % 0,0 %
Até 840,00 € 2,0 % 2,0 % 0,0 %
Até 932,00 € 3,0 % 3,0 % 1,0 %
Até 1.004,00 € 4,0 % 4,0 % 1,0 %
Até 1.085,00 € 5,0 % 5,0 % 2,0 %
Até 1.116,00 €

6,0 %

 6,0 % 2,0 %
Até 1.198.00 € 7,0 %

7,0 %

3,0 %
Até 1.270,00 €

8,0 %

 8,0 %

3,0 %
Até 1.372,00 €

9,0 %

9,0 %

4,0 %
Até 1.475,00 € 10,0 %

10,0 %

5,0 %
Até 1.608,00 € 11,0 % 11,0 % 6,0 %
Até 1.741,00 € 11,5 % 11,5 % 7,0 %
Até 1.823,00 € 12,0 % 12,0 % 8,0 %
Até 1.925,00 € 13,0 % 13,0 % 9,0 %
Até 2.028,00 € 14,0 % 14,0 % 9,0 %
Até 2.145,00 € 15,0 % 15,0 % 10,0 %
Até 2.284,00 € 16,0 % 16,0 % 11,0 %
Até 2.437,00 € 17,0 % 17,0 % 11,0 %
Até 2.570,00 € 18,0 % 18,0 % 12,0 %
Até 2.650,00 € 19,0 % 19,0 % 13,0 %
Até 2.800,00 € 20,0 % 20,0 % 14,0 %
Até 2.970,00 € 21,0 % 21,0 % 14,0 %
Até 3.170,00 € 22,0 % 22,0 % 16,0 %
Até 3.350,00 €

23,0 %

 23,0 % 17,0 %
Até 3.560,00 € 24,0 %

24,0 %

18,0 %
Até 3.800,00 € 25,0 % 25,0 % 20,0 %
Até 4.070,00 € 26,0 % 26,0 % 21,0 %
Até 4.350,00 € 27,0 % 27,0 % 22,0 %
Até 4.610,00 € 29,0 % 29,0 % 23,0 %
Até 4.870,00 € 30,0 % 30,0 % 24,0 %
Até 5.170,00 € 31,0 % 31,0 % 25,0 %
Até 5.600,00 € 32,0 % 32,0 % 26,0 %
Superior a 5.600,00 € 33,0 % 33,0 % 27,0 %

                                     Topo

                        Tabela VIII - Rendimento de Pensões

                                        Titulares Deficientes

Remuneração Mensal Euros Não casado Casado dois titulares Casado titular único
Até 1.720,00 € 0,0 % 0,0 % 0,0 %

Até

 1.925,00 € 1,0 % 1,0 % 0,0 %
Até 1.997,00 € 3,0 % 3,0 % 0,0 %
Até 2.099,00 € 4,0 % 4,0 % 1,0 %
Até 2.202,00 € 5,0 % 5,0 % 2,0 %
Até 2.355,00 € 6,0 % 6,0 % 3,5 %
Até 2.458,00 € 7,0 % 7,0 % 4,5 %
Até 2.560,00 €

8,0 %

8,0 %

5,0 %
Até 2.600,00 €

9,5 %

9,5 %

5,5 %
Até 2.800,00 € 10,5 %

10,5 %

6,0 %
Até 2.900,00 € 11,5 % 11,5 % 7,0 %
Até 3.000,00 € 12,5 % 12,5 % 7,5 %
Até 3.100,00 € 13,5 % 13,5 % 8,0 %
Até 3.200,00 € 14,5 % 14,5 % 9,0 %
Até 3.300,00 € 15,5 % 15,5 % 10,0 %
Até 3.400,00 € 16,5 % 16,5 % 11,5 %
Até 3.600,00 € 17,5 % 17,5 % 13,0 %
Até 3.800,00 € 18,5 % 18,5 % 14,0 %
Até 4.000,00 € 19,5 % 19,5 % 15,0 %
Superior a 4.000,00 € 20,5 % 20,5 % 16,0 %

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                          Tabela IX - Rendimento de Pensões

                           Titulares Deficientes das Forças Armadas

Remuneração Mensal Euros Não casado Casado dois titulares Casado titular único
Até 1.720,00 € 0,0 % 0,0 % 0,0 %

Até

 1.925,00 €

1,0 %

 1,0 % 0,0 %
Até 1.997,00 € 2,5 % 2,5 % 0,0 %
Até 2.099,00 € 3,5 % 3,5 % 1,0 %
Até 2.202,00 € 4,5 % 4,5 % 2,0 %
Até 2.355,00 € 5,5 % 5,5 % 3,0 %
Até 2.458,00 €

6,5 %

 6,5 % 4,5 %
Até 2.560,00 € 7,5 %

7,5 %

5,0 %
Até 2.600,00 €

9,0 %

9,0 %

5,5 %
Até 2.800,00 € 10,0 %

10,0 %

6,0 %
Até 2.900,00 € 11,0 % 11,0 % 7,0 %
Até 3.000,00 € 12,0 % 12,0 % 7,5 %
Até 3.100,00 € 13,0 % 13,0 % 8,0 %
Até 3.200,00 € 14,0 % 14,0 % 9,0 %
Até 3.300,00 € 15,0 % 15,0 % 10,0 %
Até 3.400,00 € 16,0 % 16,0 % 11,5 %
Até 3.600,00 € 17,0 % 17,0 % 13,0 %
Até 3.800,00 € 18,0 % 18,0 % 14,0 %
Até 4.200,00 € 19,0 % 19,0 % 15,0 %
Superior a 4.200,00 € 20,0 % 20,0 % 16,0 %

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