Novo IRS: as simulaes do Governo

Solteiro
Rendimento Rendimento
Bruto Mensal Bruto Anual
600 8 400
650 9 104
700 9 800
793 11 104
1 200 16 800
1 365 19 104
1 800 25 200
2 400 33 600
2 436 34 104
3 000 42 000
4 000 56 000
4 013 56 180
5 000 70 000
7 000 98 000
7 223 101 124
10 000 140 000
17 857 250 000

Rendimento
Colectvel
4 296
5 000
5 696
7 000
12 696
15 000
21 096
29 496
30 000
37 380
49 840
50 000
62 300
87 220
90 000
124 600
222 500

Rendimento Rendimento
Bruto Mensal Bruto Anual
1 200 16 800
1 301 18 208
1 400 19 600
1 586 22 208
2 400 33 600
2 729 38 208
3 600 50 400
4 800 67 200
4 872 68 208
6 000 84 000
8 000 112 000
8 026 112 360
10 000 140 000
14 000 196 000
14 446 202 248
20 000 280 000
35 714 500 000

Rendimento
Colectvel
8 592
10 000
11 392
14 000
25 392
30 000
42 192
58 992
60 000
74 760
99 680
100 000
124 600
174 440
180 001
249 200
445 000

Rendimento Rendimento
Bruto Mensal Bruto Anual
1 200 16 800
1 301 18 208
1 400 19 600
1 586 22 208
2 400 33 600
2 729 38 208
3 600 50 400
4 800 67 200
4 872 68 208
6 000 84 000
8 000 112 000
8 026 112 360
10 000 140 000
14 000 196 000
14 446 202 248
20 000 280 000
35 714 500 000

Rendimento
Colectvel
8 592
10 000
11 392
14 000
25 392
30 000
42 192
58 992
60 000
74 760
99 680
100 000
124 600
174 440
180 001
249 200
445 000

Rendimento Rendimento
Bruto Mensal Bruto Anual
1 200 16 800
1 301 18 208
1 400 19 600
1 586 22 208
2 400 33 600
2 729 38 208
3 600 50 400
4 800 67 200
4 872 68 208
6 000 84 000
8 000 112 000
8 026 112 360
10 000 140 000
14 000 196 000
14 446 202 248
20 000 280 000
35 714 500 000

Rendimento
Colectvel
8 592
10 000
11 392
14 000
25 392
30 000
42 192
58 992
60 000
74 760
99 680
100 000
124 600
174 440
180 001
249 200
445 000

Colecta
2012
252
578
675
858
2 210
2 775
4 567
7 549
7 728
10 348
14 961
15 022
19 733
30 498
31 707
46 758
91 421

2013
252
725
826
1 015
2 638
3 295
5 126
8 234
8 420
11 151
16 548
16 620
22 155
33 586
34 920
51 528
98 520

Taxa Efectiva
2012
3,00%
6,35%
6,89%
7,73%
13,15%
14,53%
18,12%
22,47%
22,66%
24,64%
26,72%
26,74%
28,19%
31,12%
31,35%
33,40%
36,57%

Deduo personalizante
Diferena Aumento da
Sobretaxa
(Valor)
taxa efectiva
2013
2012
2013
3,00% -
0,00% - 261 214
7,96% 147
1,61% - 261 214
8,43% 151
1,54% - 261 214
9,14% 157
1,41% 8 261 214
15,70% 428
2,55% 236 261 214
17,25% 520
2,72% 328 261 214
20,34% 559
2,22% 572 261 214
24,51% 685
2,04% 908 261 214
24,69% 692
2,03% 928 261 214
26,55% 803
1,91% 1 224 261 214
29,55% 1 587
2,83% 1 722 261 214
29,58% 1 598
2,84% 1 728 261 214
31,65% 2 422
3,46% 2 220 261 214
34,27% 3 088
3,15% 3 217 261 214
34,53% 3 213
3,18% 3 328 261 214
36,81% 4 770
3,41% 4 712 261 214
39,41% 7 099
2,84% 8 628 261 214

Imposto Final
2013
38
511
612
810
2 660
3 410
5 484
8 928
9 135
12 161
18 056
18 135
24 162
36 589
38 035
56 027
106 935

Diferena
(Valor)
38
195
199
213
712
896
1 179
1 641
1 668
2 074
3 357
3 374
4 690
6 353
6 589
9 530
15 775

Aumento
Tributao
0,46%
2,14%
2,03%
1,92%
4,24%
4,69%
4,68%
4,88%
4,89%
4,94%
5,99%
6,01%
6,70%
6,48%
6,52%
6,81%
6,31%

Deduo personalizante
2012
2013
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428
523 428

Imposto Final
2012
2013
- 77
634 1 023
828 1 225
1 194 1 891
3 898 5 593
5 028 7 091
8 612 11 241
14 576 18 129
14 934 18 541
20 174 24 593
29 400 36 384
29 522 36 541
38 944 48 595
60 474 73 451
62 892 76 341
92 994 112 325
182 320 214 141

Diferena
(Valor)
77
389
397
697
1 695
2 063
2 629
3 553
3 607
4 420
6 985
7 019
9 651
12 977
13 449
19 331
31 821

Aumento
Tributao
0,46%
2,14%
2,03%
3,14%
5,04%
5,40%
5,22%
5,29%
5,29%
5,26%
6,24%
6,25%
6,89%
6,62%
6,65%
6,90%
6,36%

Deduo personalizante
2012
2013
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855
903 855

Imposto Final
2012
2013
- -
254 595
448 797
814 1 463
3 518 5 165
4 648 6 663
8 232 10 813
14 196 17 701
14 554 18 113
19 794 24 166
29 020 35 957
29 142 36 113
38 564 48 167
60 094 73 023
62 512 75 913
92 614 111 897
181 940 213 713

Diferena
(Valor)
-
342
350
650
1 648
2 016
2 582
3 506
3 560
4 372
6 937
6 972
9 604
12 930
13 402
19 284
31 774

Aumento
Tributao
0,00%
1,88%
1,78%
2,93%
4,90%
5,28%
5,12%
5,22%
5,22%
5,21%
6,19%
6,20%
6,86%
6,60%
6,63%
6,89%
6,35%

Deduo personalizante
2012
2013
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378
1 283 1 378

Imposto Final
2012
2013
- -
- 73
68 275
434 941
3 138 4 643
4 268 6 141
7 852 10 291
13 816 17 179
14 174 17 591
19 414 23 643
28 640 35 434
28 762 35 591
38 184 47 645
59 714 72 501
62 132 75 391
92 234 111 375
181 560 213 191

Diferena
(Valor)
-
73
207
507
1 505
1 873
2 439
3 363
3 417
4 230
6 795
6 829
9 461
12 787
13 259
19 141
31 631

Aumento
Tributao
0,00%
0,40%
1,06%
2,28%
4,48%
4,90%
4,84%
5,00%
5,01%
5,04%
6,07%
6,08%
6,76%
6,52%
6,56%
6,84%
6,33%

2012
-
317
414
597
1 949
2 514
4 306
7 288
7 467
10 087
14 700
14 761
19 472
30 237
31 446
46 497
91 160

Casado 0 filhos
Colecta
2012
504
1 156
1 350
1 716
4 420
5 550
9 134
15 098
15 456
20 696
29 922
30 044
39 466
60 996
63 414
93 516
182 842

2013
504
1 450
1 652
2 030
5 276
6 590
10 252
16 468
16 840
22 302
33 096
33 240
44 310
67 172
69 840
103 056
197 040

Taxa Efectiva
Diferena Aumento da
Sobretaxa
(Valor)
taxa efectiva
2012
2013
3,00%
3,00% -
0,00% -
6,35%
7,96% 294
1,61% -
6,89%
8,43% 302
1,54% -
7,73%
9,14% 314
1,41% 288
13,15%
15,70% 856
2,55% 744
14,53%
17,25% 1 040
2,72% 928
18,12%
20,34% 1 118
2,22% 1 416
22,47%
24,51% 1 370
2,04% 2 088
22,66%
24,69% 1 384
2,03% 2 128
24,64%
26,55% 1 606
1,91% 2 719
26,72%
29,55% 3 174
2,83% 3 716
26,74%
29,58% 3 196
2,84% 3 728
28,19%
31,65% 4 844
3,46% 4 712
31,12%
34,27% 6 176
3,15% 6 706
31,35%
34,53% 6 426
3,18% 6 928
33,40%
36,81% 9 540
3,41% 9 696
36,57%
39,41% 14 198
2,84% 17 528

Casado 2 filhos
Colecta
2012
504
1 156
1 350
1 716
4 420
5 550
9 134
15 098
15 456
20 696
29 922
30 044
39 466
60 996
63 414
93 516
182 842

2013
504
1 450
1 652
2 030
5 276
6 590
10 252
16 468
16 840
22 302
33 096
33 240
44 310
67 172
69 840
103 056
197 040

Taxa Efectiva
Diferena Aumento da
Sobretaxa
(Valor)
taxa efectiva
2012
2013
3,00%
3,00% -
0,00% -
6,35%
7,96% 294
1,61% -
6,89%
8,43% 302
1,54% -
7,73%
9,14% 314
1,41% 288
13,15%
15,70% 856
2,55% 744
14,53%
17,25% 1 040
2,72% 928
18,12%
20,34% 1 118
2,22% 1 416
22,47%
24,51% 1 370
2,04% 2 088
22,66%
24,69% 1 384
2,03% 2 128
24,64%
26,55% 1 606
1,91% 2 719
26,72%
29,55% 3 174
2,83% 3 716
26,74%
29,58% 3 196
2,84% 3 728
28,19%
31,65% 4 844
3,46% 4 712
31,12%
34,27% 6 176
3,15% 6 706
31,35%
34,53% 6 426
3,18% 6 928
33,40%
36,81% 9 540
3,41% 9 696
36,57%
39,41% 14 198
2,84% 17 528

Casado 4 filhos
Colecta
2012
504
1 156
1 350
1 716
4 420
5 550
9 134
15 098
15 456
20 696
29 922
30 044
39 466
60 996
63 414
93 516
182 842

2013
504
1 450
1 652
2 030
5 276
6 590
10 252
16 468
16 840
22 302
33 096
33 240
44 310
67 172
69 840
103 056
197 040

Taxa Efectiva
Diferena Aumento da
Sobretaxa
(Valor)
taxa efectiva
2012
2013
3,00%
3,00% -
0,00% -
6,35%
7,96% 294
1,61% -
6,89%
8,43% 302
1,54% -
7,73%
9,14% 314
1,41% 288
13,15%
15,70% 856
2,55% 744
14,53%
17,25% 1 040
2,72% 928
18,12%
20,34% 1 118
2,22% 1 416
22,47%
24,51% 1 370
2,04% 2 088
22,66%
24,69% 1 384
2,03% 2 128
24,64%
26,55% 1 606
1,91% 2 719
26,72%
29,55% 3 174
2,83% 3 716
26,74%
29,58% 3 196
2,84% 3 728
28,19%
31,65% 4 844
3,46% 4 712
31,12%
34,27% 6 176
3,15% 6 706
31,35%
34,53% 6 426
3,18% 6 928
33,40%
36,81% 9 540
3,41% 9 696
36,57%
39,41% 14 198
2,84% 17 528

(A leitura destas simulaes deve ser feita sobre o rendimento coletvel e no sobre o rendimento bruto)