ELAS DE RETENÇ

TABELA
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mu
ner
açã
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Me
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Me 0
###
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nsa 0.0%
###
Atl 1.8%
Eur
###
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###
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###
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###
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###
At 11.0%
###
At 12.5%
###
At 13.5%
###
At 14.5%
###
At 15.5%
###
At 16.5%
###
At 17.5%
###
At 18.5%
###
At 20.0%
###
At 21.5%
###
At 22.5%
###
At 23.5%
###
At 24.5%
###
At 25.5%
###
At 26.5%
###
At 27.5%
###
At 28.5%
###
At 29.5%
###
At 30.7%
###
At 32.5%
###
At 33.5%
###
At 34.5%
###
At 36.5%
###
At 37.5%
###
At 39.5%
###
At 40.5%
###
At 41.5%
###
At 42.5%
###
At 43.3%
###
At
### 44.3%
Su 45.3%
ELAS DE RETENÇ

TABELA

CA
ner
açã
o
Me 0
###
At
nsa 0.0%
###
Atl 0.5%
Eur
###
At 2.5%
os
###
At 3.5%
###
At 5.0%
###
At 6.0%
###
At 7.0%
###
At 8.0%
###
At 9.0%
###
At 10.0%
###
At 11.5%
###
At 12.5%
###
At 14.0%
###
At 15.0%
###
At 16.0%
###
At 17.0%
###
At 18.0%
###
At 19.0%
###
At 20.0%
###
At 22.0%
###
At 23.0%
###
At 24.0%
###
At 25.0%
###
At 26.5%
###
At 27.5%
###
At 28.5%
###
At 29.5%
###
At 30.5%
###
At 31.5%
###
At 33.0%
###
At 34.0%
###
At 35.3%
###
At 37.3%
###
At 38.3%
###
At 39.3%
###
At 40.3%
###
Su 41.3%
 TABELA
Re
mu CA
ner
açã
o
Me
 o
Me 0
###
At
nsa 0.0%
###
Atl 1.8%
Eur
###
At 5.0%
os
###
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###
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###
At 8.5%
###
At 11.0%
###
At 12.5%
###
At 13.5%
###
At 14.5%
###
At 15.5%
###
At 16.5%
###
At 17.5%
###
At 18.5%
###
At 20.0%
###
At 21.5%
###
At 22.5%
###
At 23.5%
###
At 24.5%
###
At 25.5%
###
At 26.5%
###
At 27.5%
###
At 28.5%
###
At 29.5%
###
At 30.7%
###
At 32.5%
###
At 33.5%
###
At 34.5%
###
At 36.5%
###
At 37.5%
###
At 39.5%
###
At 40.5%
###
At 41.5%
###
At 42.5%
###
At 43.3%
###
At 44.3%
###
Su 45.3%
ELAS DE RETENÇ

TABELA

NÃO
ner
açã
o
Me 0
###
At
nsa 0.0%
###
Atl 1.5%
Eur
###
At 4.5%
os
###
At 5.5%
###
At 7.0%
###
At 8.5%
###
At 10.5%
###
At 13.0%
###
At 15.0%
###
At 16.0%
###
At 17.0%
###
At 18.0%
###
At 19.0%
###
At 20.0%
###
At 21.0%
###
At 22.0%
###
At 24.0%
###
At 25.0%
###
At 26.0%
###
At 27.0%
###
At 28.0%
###
At 29.5%
###
At 30.5%
###
At 31.5%
###
At 32.5%
###
At 33.5%
###
At 34.5%
###
At 36.0%
###
At 37.0%
###
Su 38.0%
ELAS DE RETENÇ

TABELA

CASADO
ner
açã
o
Me 0
###
At
nsa 0.0%
###
Atl 1.0%
Eur
###
At 4.0%
os
###
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###
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###
At 7.0%
###
At 9.0%
###
At 10.0%
###
At 11.5%
###
At 12.5%
###
At 14.0%
###
At 15.0%
###
At 16.0%
###
At 17.0%
###
At 18.0%
###
At 19.0%
###
At 20.0%
###
At 21.0%
###
At 22.0%
###
At 23.0%
###
At 24.0%
###
At 25.3%
###
At 26.3%
###
At 27.3%
###
At 28.3%
###
At 29.8%
###
At 30.8%
###
At 32.3%
###
Su 33.3%
ELAS DE RETENÇ

TABELA

CASADO D
ner
açã
o
Me 0
###
At
nsa 0.0%
###
Atl 1.5%
Eur
###
At 4.0%
os
###
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###
At 7.0%
###
At 8.5%
###
At 10.5%
###
At 13.0%
###
At 15.0%
###
At 16.0%
###
At 17.0%
###
At 18.0%
###
At 19.0%
###
At 20.0%
###
At 21.0%
###
At 22.0%
###
At 23.5%
###
At 24.5%
###
At 25.5%
###
At 26.5%
###
At 27.5%
###
At 29.0%
###
At 30.5%
###
At 31.5%
###
At 32.5%
###
At 33.5%
###
At 34.5%
###
At 36.0%
###
At 37.0%
###
Su 38.0%
ENÇÃO NA FONTE

ELA I - TRABALHO

NÃO CASA

Número de de
 1 2
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
1.4% 0.0%
2.9% 0.3%
4.9% 1.3%
 7.4% 3.8%
8.9% 6.3%
9.9% 7.3%
11.9% 9.3%
13.0% 10.3%
14.0% 11.4%
15.0% 12.4%
16.0% 13.4%
17.5% 15.9%
19.6% 18.6%
20.8% 19.6%
21.8% 20.8%
22.8% 21.8%
23.8% 22.8%
25.8% 23.8%
26.8% 24.8%
27.8% 25.8%
29.2% 27.6%
30.5% 28.6%
32.0% 30.4%
33.0% 32.4%
34.0% 33.4%
36.1% 35.3%
37.1% 36.7%
39.1% 38.7%
40.1% 39.7%
41.1% 40.7%
42.1% 41.7%
43.1% 42.7%
44.1% 43.7%
45.1% 44.7%
ENÇÃO NA FONTE

E L A II - TRABALH

CASADO UNICO
Número de de
1 2
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
1.1% 0.0%
 2.1% 1.2%
4.1% 1.5%
5.1% 3.2%
6.1% 4.2%
7.5% 5.2%
9.6% 7.7%
10.7% 8.7%
12.2% 11.3%
13.3% 12.5%
14.3% 13.5%
15.3% 14.5%
17.3% 15.5%
18.3% 16.5%
19.3% 17.5%
21.9% 20.3%
22.9% 21.5%
23.9% 22.5%
24.9% 23.5%
25.9% 24.5%
26.9% 26.5%
27.9% 27.5%
28.9% 28.5%
30.4% 29.9%
31.4% 31.2%
32.9% 32.7%
33.9% 33.7%
35.3% 34.7%
37.3% 37.1%
38.3% 38.1%
39.3% 39.1%
40.3% 40.1%
41.3% 41.1%
E L A III - TRABALH

CASADO DOIS T

Número de de
 1 2
0.0% 0.0%
0.0% 0.0%
1.7% 0.0%
3.1% 2.2%
4.6% 2.7%
5.6% 3.7%
 8.1% 7.2%
9.6% 8.7%
10.6% 9.7%
12.6% 11.7%
13.7% 12.7%
15.7% 13.8%
16.7% 14.8%
17.7% 15.8%
19.2% 17.3%
20.8% 19.0%
22.0% 20.0%
23.0% 21.2%
24.0% 22.2%
25.0% 24.2%
26.0% 25.2%
27.0% 26.2%
28.0% 27.2%
29.4% 29.0%
30.7% 30.0%
32.2% 31.8%
33.2% 32.8%
34.2% 33.8%
36.3% 35.7%
37.3% 37.1%
39.3% 39.1%
40.3% 40.1%
41.3% 41.1%
42.3% 42.1%
43.3% 43.1%
44.3% 44.1%
45.3% 45.1%
ENÇÃO NA FONTE

E L A I V - TRABAL

NÃO CASADO - D
Número de de
1 2
0.0% 0.0%
0.0% 0.0%
0.9% 0.0%
2.9% 0.0%
5.0% 4.0%
 6.6% 5.5%
7.6% 6.6%
10.1% 8.1%
12.1% 10.1%
14.1% 12.1%
15.1% 13.1%
16.1% 14.1%
17.5% 15.9%
18.5% 16.9%
19.7% 18.9%
20.7% 20.1%
22.7% 22.1%
23.7% 23.1%
24.7% 24.1%
25.7% 25.1%
26.7% 26.1%
28.2% 27.6%
29.4% 29.0%
30.6% 30.0%
31.6% 31.2%
32.6% 32.2%
33.6% 33.2%
35.1% 34.7%
36.1% 35.7%
37.1% 36.7%
ENÇÃO NA FONTE

E L A V - TRABAL

ADO UNICO TITULA

Número de de
1 2
0.0% 0.0%
0.1% 0.0%
1.3% 0.5%
3.3% 2.5%
5.3% 3.5%
 6.3% 4.5%
8.3% 6.5%
9.3% 7.5%
10.8% 9.0%
12.2% 10.8%
13.9% 12.3%
14.9% 14.5%
15.9% 15.5%
16.9% 16.5%
17.9% 17.5%
18.9% 18.5%
19.9% 19.5%
20.9% 20.5%
21.9% 21.5%
22.9% 22.5%
23.9% 23.5%
25.3% 25.1%
26.3% 26.1%
27.3% 27.1%
28.3% 28.1%
29.8% 29.6%
30.8% 30.6%
32.3% 32.1%
33.3% 33.1%
ENÇÃO NA FONTE

E L A VI - TRABAL

DO DOIS TITULAR
Número de de
1 2
0.0% 0.0%
0.0% 0.0%
3.1% 0.0%
4.1% 2.2%
6.2% 4.4%
 7.8% 5.9%
8.8% 8.0%
11.3% 9.5%
13.3% 11.5%
14.3% 13.5%
15.3% 14.5%
16.3% 15.5%
17.7% 17.3%
18.7% 18.3%
19.9% 19.3%
20.9% 20.5%
22.4% 22.0%
23.4% 23.0%
24.4% 24.0%
25.4% 25.0%
26.4% 26.0%
27.9% 27.5%
29.6% 29.4%
30.8% 30.4%
31.8% 31.6%
32.8% 32.6%
33.8% 33.6%
35.3% 35.1%
36.3% 36.1%
37.3% 37.1%
NTE PARA O CONT

HO DEPENDENTE

ASADO

dependentes
 3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.2% 0.0%
1.7% 0.0%
3.7% 0.1%
5.7% 3.1%
6.7% 4.1%
7.7% 5.1%
8.8% 7.1%
10.8% 8.2%
12.3% 9.7%
15.6% 13.6%
16.6% 15.6%
17.6% 16.6%
18.8% 17.6%
19.8% 18.8%
21.8% 19.8%
22.8% 20.8%
23.8% 21.8%
26.0% 25.4%
27.0% 26.4%
28.5% 27.9%
29.8% 28.9%
30.8% 30.2%
33.4% 33.0%
35.4% 34.0%
37.4% 37.0%
38.8% 38.0%
39.8% 39.4%
40.8% 40.4%
41.8% 41.4%
42.8% 42.4%
43.8% 43.4%
NTE PARA O CONT

ALHO DEPENDENT

CO TITULAR
dependentes
3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
1.3% 0.0%
2.3% 0.4%
4.8% 2.9%
6.8% 4.9%
 8.3% 6.4%
9.7% 7.8%
10.7% 9.9%
11.7% 10.9%
12.7% 11.9%
14.7% 12.9%
15.7% 13.9%
18.9% 17.5%
19.9% 19.5%
21.1% 20.5%
22.1% 21.7%
23.1% 22.7%
24.1% 23.7%
25.1% 24.7%
26.1% 25.7%
27.7% 27.5%
29.7% 28.5%
31.5% 30.0%
32.5% 32.3%
33.5% 33.3%
36.0% 35.8%
37.4% 36.8%
38.4% 38.2%
39.4% 39.2%
40.4% 40.2%
ALHO DEPENDEN

S TITULARES

dependentes
 3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.8% 0.0%
2.8% 0.9%
 4.3% 3.4%
5.8% 4.9%
6.8% 5.4%
8.8% 7.9%
9.8% 8.9%
11.8% 9.9%
12.9% 10.9%
13.9% 12.0%
15.4% 14.5%
17.2% 16.4%
18.2% 17.4%
19.2% 18.4%
20.4% 19.4%
21.4% 20.6%
22.4% 21.6%
23.4% 22.6%
24.4% 23.6%
26.6% 26.2%
28.6% 27.2%
30.1% 28.7%
31.4% 30.7%
32.4% 32.0%
35.0% 34.8%
36.0% 35.8%
38.0% 37.8%
39.4% 38.8%
40.4% 40.2%
41.4% 41.2%
42.4% 42.2%
43.4% 43.2%
44.4% 44.2%
NTE PARA O CONT

ALHO DEPENDEN

- DEFICIENTE
dependentes
3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.5% 0.0%
 2.5% 1.5%
4.5% 2.5%
6.1% 4.0%
8.1% 6.1%
10.1% 7.1%
11.1% 9.1%
12.1% 11.1%
14.3% 13.7%
15.3% 14.7%
16.3% 15.7%
17.3% 16.7%
19.5% 18.7%
20.5% 19.9%
21.5% 20.9%
22.5% 21.9%
24.5% 22.9%
26.0% 24.4%
27.6% 26.2%
28.6% 27.2%
29.6% 29.2%
30.8% 29.7%
31.8% 30.4%
33.3% 32.9%
34.3% 33.9%
35.3% 34.9%
NTE PARA O CONT

ALHO DEPENDEN

ULAR - DEFICIENT
dependentes
3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.7% 0.0%
1.7% 0.1%
 2.7% 0.9%
4.7% 3.9%
5.7% 4.9%
7.2% 6.4%
9.4% 9.0%
10.9% 10.5%
11.9% 11.5%
13.1% 12.5%
14.1% 13.7%
15.1% 14.7%
16.1% 15.7%
17.1% 16.7%
18.1% 17.7%
20.1% 18.7%
21.1% 19.7%
22.1% 20.7%
23.7% 22.5%
24.9% 24.5%
25.9% 25.7%
26.9% 26.7%
28.4% 28.2%
29.4% 29.2%
30.9% 30.7%
31.9% 31.7%
NTE PARA O CONT

ALHO DEPENDEN

ARES - DEFICIENT
dependentes
3 4
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
0.0% 0.0%
2.6% 1.8%
 4.1% 3.3%
6.1% 4.3%
7.7% 6.8%
9.7% 7.9%
11.7% 9.9%
12.7% 10.9%
13.7% 11.9%
15.9% 14.5%
16.9% 15.5%
17.9% 17.5%
18.9% 18.5%
20.6% 20.0%
21.6% 21.2%
22.6% 22.2%
23.6% 23.2%
24.6% 24.2%
26.1% 25.7%
28.2% 28.0%
29.2% 29.0%
30.2% 30.0%
31.4% 31.0%
32.4% 32.2%
33.9% 33.7%
34.9% 34.7%
35.9% 35.7%
O CONTINENTE - 2

DENTE

es
 5
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.5%
1.5%
2.5%
4.5%
 5.5%
7.1%
12.6%
13.6%
14.6%
15.6%
16.6%
18.8%
19.8%
20.8%
23.8%
25.8%
27.3%
28.3%
29.3%
32.6%
33.6%
35.6%
36.6%
37.6%
38.6%
39.8%
41.0%
42.0%
O CONTINENTE - 2

NDENTE

R
es
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
2.0%
3.0%
 5.5%
7.0%
8.0%
9.1%
10.1%
12.1%
13.1%
17.1%
18.1%
19.1%
21.1%
22.3%
23.3%
24.3%
25.3%
27.3%
28.3%
29.8%
30.8%
32.1%
34.6%
35.6%
36.6%
38.0%
39.0%
ENDENTE

ES

es
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
 1.5%
3.5%
4.5%
6.0%
7.0%
9.0%
10.0%
11.0%
12.6%
14.6%
15.6%
17.6%
18.6%
19.6%
20.8%
21.8%
22.8%
25.8%
26.8%
28.3%
29.3%
30.3%
34.6%
35.6%
37.6%
38.6%
39.6%
40.6%
41.8%
43.0%
44.0%
O CONTINENTE - 2

ENDENTE

TE
es
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
 0.0%
1.5%
3.0%
4.0%
6.1%
8.1%
10.1%
13.1%
14.1%
15.1%
16.1%
18.1%
19.1%
20.3%
21.3%
22.3%
23.8%
25.8%
26.8%
27.8%
28.8%
29.8%
31.5%
32.5%
33.5%
O CONTINENTE - 2

ENDENTE

ICIENTE
es
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
 0.1%
2.1%
3.1%
4.6%
8.6%
10.1%
11.1%
12.1%
13.1%
14.3%
15.3%
16.3%
17.3%
18.3%
19.3%
20.3%
22.3%
23.3%
24.3%
25.5%
27.0%
28.0%
29.5%
30.5%
O CONTINENTE - 2

ENDENTE

FICIENTE
es
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
 2.5%
3.5%
6.0%
7.0%
9.1%
10.1%
11.1%
14.1%
15.1%
16.1%
17.1%
18.6%
20.6%
21.8%
22.8%
23.8%
25.3%
27.8%
28.8%
29.8%
30.8%
31.8%
33.5%
34.5%
35.5%
 TABELA DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2016

T A B E L A VII - PENSÕES

Casado dois
Casado único
Remuneração Mensal Euros titulares / Não
titular
casado
Até 610.00 0.0% 0.0%
Até 631.00 1.0% 0.0%
Até 667.00 2.0% 0.0%
Até 685.00 3.5% 0.0%
Até 744.00 4.5% 1.0%
Até 816.00 6.0% 3.0%
Até 895.00 8.5% 5.5%
Até 958.00 9.5% 5.5%
Até 1,029.00 10.5% 6.0%
Até 1,057.00 11.5% 6.5%
Até 1,136.00 12.5% 9.0%
Até 1,203.00 13.5% 9.0%
Até 1,300.00 14.5% 10.0%
Até 1,398.00 15.5% 11.0%
Até 1,524.00 16.5% 12.0%
Até 1,650.00 17.5% 13.5%
Até 1,728.00 18.0% 14.5%
Até 1,824.00 18.5% 15.0%
Até 1,922.00 20.5% 16.0%
Até 2,037.00 21.5% 17.0%
Até 2,165.00 23.0% 18.0%
Até 2,309.00 24.0% 18.0%
Até 2,436.00 24.5% 19.0%
Até 2,511.00 26.0% 19.0%
Até 2,653.00 27.0% 20.0%
Até 2,815.00 28.0% 21.5%
Até 3,004.00 29.0% 23.0%
Até 3,175.00 30.5% 24.0%
Até 3,374.00 31.5% 25.0%
Até 3,601.00 32.5% 27.0%
Até 3,858.00 33.0% 27.5%
Até 4,124.00 33.5% 27.5%
Até 4,370.00 34.0% 27.5%
Até 4,616.00 35.0% 28.5%
Até 4,900.00 36.5% 30.0%
Até 5,308.00 37.5% 31.0%
Até 7,168.00 38.5% 32.0%
Até 7,485.00 39.5% 33.0%
Até 8,608.00 39.5% 34.0%
Superior a 8,608.00 40.0% 34.5%
 TABELA DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2016

T A B E L A VIII - RENDIMENTOS DE PENSÕES

TITULARES DEFICIENTES

Casado dois
Casado único
Remuneração Mensal Euros titulares / Não
titular
casado
Até 1,398.00 0.0% 0.0%
Até 1,592.00 2.0% 0.0%
Até 1,630.00 4.0% 0.0%
Até 1,824.00 6.0% 4.0%
Até 1,892.00 7.0% 4.5%
Até 1,989.00 8.5% 5.5%
Até 2,087.00 10.0% 6.0%
Até 2,232.00 11.5% 6.0%
Até 2,330.00 12.5% 6.5%
Até 2,426.00 13.5% 7.0%
Até 2,464.00 15.0% 7.0%
Até 2,653.00 16.0% 9.0%
Até 2,749.00 17.0% 12.0%
Até 2,843.00 18.0% 13.0%
Até 2,939.00 18.5% 13.0%
Até 3,033.00 19.5% 14.0%
Até 3,128.00 20.0% 14.5%
Até 3,222.00 20.5% 15.5%
Até 3,412.00 21.5% 17.0%
Até 3,601.00 22.0% 17.5%
Até 3,791.00 23.0% 18.5%
Até 3,981.00 23.0% 18.5%
Superior a 3,981.00 24.5% 20.0%
 TABELA DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2016

T A B E L A IX - RENDIMENTOS DE PENSÕES

TITULARES DEFICIENTES DAS FORÇAS ARMADAS

Casado dois
Casado único
Remuneração Mensal Euros titulares / Não
titular
casado
Até 1,398.00 0.0% 0.0%
Até 1,592.00 1.5% 0.0%
Até 1,630.00 4.0% 0.0%
Até 1,824.00 6.0% 3.5%
Até 1,892.00 7.0% 4.5%
Até 1,989.00 8.5% 4.5%
Até 2,087.00 9.5% 6.0%
Até 2,232.00 11.0% 6.0%
Até 2,330.00 12.0% 6.5%
Até 2,426.00 13.0% 7.0%
Até 2,464.00 14.5% 7.0%
Até 2,653.00 15.5% 9.0%
Até 2,749.00 16.5% 11.5%
Até 2,843.00 17.5% 12.5%
Até 2,939.00 18.0% 12.5%
Até 3,033.00 19.0% 13.5%
Até 3,128.00 19.5% 14.0%
Até 3,222.00 20.0% 15.0%
Até 3,412.00 21.0% 16.5%
Até 3,601.00 21.5% 17.0%
Até 3,791.00 22.5% 18.0%
Até 3,981.00 23.0% 18.5%
Superior a 3,981.00 24.0% 19.5%