The Secretary of State for Tax Affairs approved the withholding tables to the personal income tax surcharge for 2016:
Table 1 – Unmarried and Married taxpayers (two incomes)
|
Gross Monthly Earnings (Euros) |
Rate (%) |
|
Up to 801 |
0 |
|
Up to 1,683.00 |
1 |
|
Up to 3,054.00 |
1.75 |
|
Up to 5,786.00 |
3 |
|
Higher than 5,786,00 |
3.5 |
Table 2 – Married taxpayers (only one income)
|
Gross Monthly Earnings (Euros) |
Rate (%) |
|
Up to 1,205.00 |
0 |
|
Up to 2,888.00 |
1 |
|
Up to 6,280.00 |
1.75 |
|
Up to 10,282.00 |
3 |
|
Higher than 10,282.00 |
3.5 |
See our AMM News regarding the Elimination of the Portuguese Income Tax extraordinary surcharge