Clculo de

Salrio Base Bruto

Estado Civil

N. de Dependentes

(+) Salrio Base Bruto

(+) Subsdio de Frias (1/12)*50%
(+) Subsdio de Natal (1/12)*50%
(+) Subsdio de Frias (50%)
(+) Subsdio de Natal (50%)
(-) Reteno na Fonte de IRS
(-) Reteno na Fonte de IRS autnoma (Sub. Frias) (1/12)*50%
(-) Reteno na Fonte de IRS autnoma (Sub. Frias) 50%
(-) Reteno na Fonte de IRS autnoma (Sub. Natal) (1/12)*50%
(-) Reteno na Fonte de IRS autnoma (Sub. Natal) (50%)
(-) Segurana Social
(-) Reteno na Fonte Sobretaxa
(-) Reteno na Fonte Sobretaxa autnoma (Sub. Frias) (1/12)*50%
(-) Reteno na Fonte Sobretaxa autnoma (Sub. Frias) (50%)
(-) Reteno na Fonte Sobretaxa autnoma (Sub. Natal) (1/12)*50%
(-) Reteno na Fonte Sobretaxa autnoma (Sub. Natal) (50%)

Rendimento Lquido

(+) Salrio Base Bruto

(+) Subsdio de Frias
(+) Subsdio de Natal

(-) Reteno na Fonte de IRS

(-) Reteno na Fonte de IRS autnoma
(-) Segurana Social
(-) Reteno na Fonte Sobretaxa
(-) Reteno na Fonte Sobretaxa autnoma

Rendimento Lquido

(+) Salrio Base Bruto

(+) Subsdio de Frias
(+) Subsdio de Natal
(-) Reteno na Fonte de IRS
(-) Reteno na Fonte de IRS autnoma
(-) Segurana Social

Rendimento Lquido

Nota:
(1) O simulador pressupe o pagamento dos subsdios de frias e Natal nos meses de julho e dezembro, respetivam
(2) O simulador pressupe uma taxa contributiva para a Segurana Social de 11%.

O contedo deste simulador meramente informativo, sendo a simulao da potencial responsabilidade fiscal em s
necessariamente diversa daquela que seja aqui computada. A aplicao e impacto das leis dependem dos casos e
contidas no simulador. A informao neste simulador fornecida no pressuposto de que no compete aos autores
profissional qualificada e dirigida ao caso concreto, nem dispensa a consulta das publicaes oficiais.

A PwC exclui a sua responsabilidade por quaisquer danos que possam ocorrer relacionados com a informao con

Em caso algum, a PwC ou qualquer entidade pertencente network de empresas da PwC ou com ela relacionada,
similares, mesmo aps ter conhecimento dos possveis danos da decorrentes.

Clculo de rendimento lquido com e sem diluio de 50%

Trabalho dependente - Setor Priv

Quantos pontos percentuais aumentou

2012?

Qual a variao do seu rendimento lq

subsdios, i.e., julho e dezembro confor

Salrio Base Bruto

Estado Civil

Solteiro

N. de Dependentes

Com diluio

0.00

2013 - com diluio

Jan
0.00
0.00
0.00

Fev
0.00
0.00
0.00

Mar
0.00
0.00
0.00

Abr
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

Mai

Jun
0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

2013 - sem diluio

Jan

Fev
0.00

0.00

Mar
0.00

Abr
0.00

Mai

Jun
0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

2012
Jan
0.00

Fev
0.00

Mar
0.00

Abr
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00

0.00

0.00

Mai

Jun
0.00

0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00

0.00

0.00

os meses de julho e dezembro, respetivamente.

da potencial responsabilidade fiscal em sede de IRS de natureza geral e abstracta, no tomando em conta todas as variveis de que dep
e impacto das leis dependem dos casos em concreto. Dada a natureza evolutiva das leis, normas e regulamentos, bem como as caracters
suposto de que no compete aos autores e publicadores prestar servios jurdicos, de contabilidade, fiscais ou outro servio profissional de
ulta das publicaes oficiais.

correr relacionados com a informao contida neste simulador, nomeadamente por erros ou imprecises de transcrio.

mpresas da PwC ou com ela relacionada, agentes ou colaboradores sero responsveis perante o utilizador ou terceiros pelas decises ou
entes.

luio de 50% do subsdio de Natal / frias

te - Setor Privado

centuais aumentou a sua taxa de reteno na fonte mensal face a

0.00%

seu rendimento lquido mensal face a 2012 (Excepto meses de pagamento de

e dezembro conforme tabela ilustrativa):
Sem diluio

Jul
0.00
0.00
0.00
0.00

Ago
0.00
0.00
0.00

0.00

Set
0.00
0.00
0.00

Out
0.00
0.00
0.00

Nov
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

Nov
0.00

Jul
0.00
0.00

Ago
0.00

Set

Out
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Nov
0.00

Jul
0.00
0.00

Ago
0.00

Set

Out

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

as as variveis de que depende o efectivo IRS devido por cada sujeito passivo ou agregado familiar, razo pela qual a dvida final de impos
s, bem como as caractersticas e natureza da comunicao electrnica, poder-se-o registar atrasos, omisses ou inexactides em inform
utro servio profissional de aconselhamento. Por conseguinte no deve servir de base para qualquer tomada de deciso sem assistncia

scrio.

erceiros pelas decises ou aces adoptadas por estes com base na informao veiculada pelo simulador ou por quaisquer danos espec

Dez
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

Dez
0.00

TOTAL
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00

0.00

Dez
0.00
0.00
0.00
0.00
0.00

TOTAL
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

ar, razo pela qual a dvida final de imposto ser

sos, omisses ou inexactides em informaes
uer tomada de deciso sem assistncia

simulador ou por quaisquer danos especficos ou

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2012

TABELA I - TRABALHO DEPENDENTE

NO CASADO

Nmero de dependentes

Remunerao Mensal Euros

De
0
585.01
590.01
595.01
633.01
675.01
726.01
801.01
907.01
988.01
1,048.01
1,124.01
1,205.01
1,300.01
1,401.01
1,537.01
1,683.01
1,840.01
1,945.01
2,056.01
2,182.01
2,328.01
2,495.01
2,722.01
3,054.01
3,478.01
4,052.01
4,576.01
5,111.01
5,786.01
6,653.01
7,852.01
9,455.01
11,159.01
18,648.01
20,000.01
22,500.01
25,000.01

At
585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
9,999,999,999.00

0
0.0%
1.0%
2.0%
3.0%
4.0%
5.5%
6.5%
7.5%
9.0%
10.0%
11.0%
12.0%
13.0%
14.0%
15.0%
16.5%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.5%
29.5%
30.5%
32.5%
33.5%
35.0%
36.0%
37.0%
38.0%
38.5%
39.0%
40.0%

1
0.0%
0.0%
0.0%
1.0%
2.0%
3.5%
5.5%
6.5%
8.0%
9.0%
10.0%
11.0%
12.0%
13.0%
14.0%
15.5%
17.0%
18.0%
19.0%
20.0%
21.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

2
0.0%
0.0%
0.0%
0.0%
1.0%
2.5%
3.5%
4.5%
7.0%
8.0%
9.0%
10.0%
11.0%
12.0%
13.0%
15.5%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
29.0%
30.0%
31.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

3
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
2.0%
3.0%
4.5%
6.5%
7.5%
8.5%
9.5%
10.5%
12.5%
14.0%
15.5%
16.5%
17.5%
18.5%
19.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
30.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
2.0%
1.0%
3.5%
2.5%
4.5%
3.5%
6.5%
5.5%
7.5%
6.5%
8.5%
7.5%
10.5%
9.5%
11.5%
10.5%
13.0%
12.0%
14.5%
14.5%
16.5%
15.5%
17.5%
16.5%
18.5%
17.5%
19.5%
18.5%
20.5%
20.5%
21.5%
21.5%
22.5%
22.5%
24.5%
23.5%
25.5%
25.5%
26.5%
26.5%
27.5%
27.5%
28.5%
28.5%
30.5%
30.5%
31.5%
31.5%
34.0%
33.0%
35.0%
34.0%
36.0%
35.0%
37.0%
36.0%
38.0%
37.0%
39.0%
38.0%
40.0%
39.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2012

T A B E L A II - TRABALHO DEPENDENTE
CASADO UNICO TITULAR

Nmero de dependentes

Remunerao Mensal Euros

De
0
675.01
696.01
741.01
781.01
822.01
872.01
958.01
1,063.01
1,205.01
1,381.01
1,603.01
1,704.01
1,819.01
1,966.01
2,122.01
2,308.01
2,525.01
2,888.01
3,301.01
3,553.01
3,820.01
4,143.01
4,531.01
4,995.01
5,564.01
6,280.01
7,207.01
8,306.01
9,188.01
10,282.01
13,860.01
19,898.01
22,500.01
25,000.01
28,000.01

At
675.00
696.00
741.00
781.00
822.00
872.00
958.00
1,063.00
1,205.00
1,381.00
1,603.00
1,704.00
1,819.00
1,966.00
2,122.00
2,308.00
2,525.00
2,888.00
3,301.00
3,553.00
3,820.00
4,143.00
4,531.00
4,995.00
5,564.00
6,280.00
7,207.00
8,306.00
9,188.00
10,282.00
13,860.00
19,898.00
22,500.00
25,000.00
28,000.00
9,999,999,999.00

0
0.0%
1.5%
2.5%
3.5%
4.5%
5.5%
6.5%
7.5%
8.5%
9.5%
10.5%
12.0%
13.0%
14.0%
15.0%
16.0%
17.0%
18.0%
20.0%
21.0%
22.0%
23.0%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
31.5%
32.5%
34.0%
35.0%
35.5%
36.5%
37.5%

1
0.0%
0.0%
0.0%
1.5%
2.5%
4.5%
5.5%
6.5%
7.5%
8.5%
9.5%
11.0%
12.0%
13.0%
14.0%
16.0%
17.0%
18.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.0%
33.5%
34.5%
35.5%
36.5%
37.5%

2
0.0%
0.0%
0.0%
0.0%
1.5%
2.5%
4.5%
5.5%
6.5%
7.5%
8.5%
11.0%
12.0%
13.0%
14.0%
15.0%
16.0%
17.0%
19.0%
20.0%
21.0%
22.0%
23.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.0%
33.5%
34.5%
35.5%
36.5%
37.5%

3
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
2.0%
4.0%
5.0%
6.0%
8.0%
9.5%
10.5%
11.5%
12.5%
13.5%
15.5%
16.5%
18.5%
19.5%
20.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
28.5%
29.5%
30.5%
31.5%
33.5%
34.5%
35.5%
36.5%
37.5%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
2.0%
1.0%
4.0%
3.0%
5.0%
5.0%
7.0%
6.0%
8.5%
8.5%
9.5%
9.5%
11.5%
10.5%
12.5%
11.5%
13.5%
12.5%
14.5%
14.5%
15.5%
15.5%
17.5%
17.5%
19.5%
18.5%
20.5%
19.5%
21.5%
21.5%
22.5%
22.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
26.5%
26.5%
27.5%
27.5%
28.5%
28.5%
30.5%
29.5%
31.5%
30.5%
33.5%
32.5%
34.5%
33.5%
35.5%
34.5%
36.5%
35.5%
37.5%
36.5%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2012

T A B E L A III - TRABALHO DEPENDENTE

CASADO DOIS TITULARES

Nmero de dependentes

Remunerao Mensal Euros

De
0
585.01
590.01
595.01
633.01
675.01
726.01
801.01
907.01
988.01
1,048.01
1,124.01
1,205.01
1,300.01
1,401.01
1,537.01
1,683.01
1,840.01
1,945.01
2,056.01
2,182.01
2,328.01
2,495.01
2,722.01
3,054.01
3,478.01
4,052.01
4,576.01
5,111.01
5,786.01
6,653.01
7,852.01
9,455.01
11,159.01
18,648.01
20,000.01
22,500.01
25,000.01

At
585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
999,999,999,999.00

0
0.0%
1.0%
2.0%
3.0%
4.0%
5.5%
6.5%
7.5%
9.0%
10.0%
11.0%
12.0%
13.0%
14.0%
15.0%
16.5%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.5%
29.5%
30.5%
32.5%
33.5%
35.0%
36.0%
37.0%
38.0%
38.5%
39.0%
40.0%

1
0.0%
0.0%
1.0%
2.0%
3.0%
4.5%
5.5%
6.5%
8.0%
9.0%
10.0%
11.0%
13.0%
14.0%
15.0%
16.5%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

2
0.0%
0.0%
0.0%
1.0%
2.0%
3.5%
4.5%
6.5%
8.0%
9.0%
10.0%
11.0%
12.0%
13.0%
14.0%
15.5%
17.0%
18.0%
19.0%
20.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

3
0.0%
0.0%
0.0%
0.0%
0.5%
2.0%
4.0%
5.0%
6.5%
7.5%
8.5%
9.5%
11.5%
12.5%
13.5%
15.0%
16.5%
17.5%
18.5%
19.5%
20.5%
21.5%
22.5%
23.5%
24.5%
26.5%
27.5%
28.5%
29.5%
31.5%
32.5%
34.0%
35.0%
36.0%
37.0%
38.0%
39.0%
40.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.5%
0.0%
1.5%
0.5%
3.0%
1.5%
4.0%
3.0%
5.5%
5.5%
6.5%
6.5%
8.5%
7.5%
9.5%
8.5%
10.5%
10.5%
11.5%
11.5%
12.5%
12.5%
15.0%
14.0%
16.5%
15.5%
17.5%
16.5%
18.5%
18.5%
19.5%
19.5%
20.5%
20.5%
21.5%
21.5%
22.5%
22.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
26.5%
26.5%
28.5%
27.5%
29.5%
28.5%
31.5%
31.5%
32.5%
32.5%
34.0%
34.0%
35.0%
35.0%
36.0%
36.0%
37.0%
37.0%
38.0%
38.0%
39.0%
39.0%
40.0%
40.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2013

TABELA I - TRABALHO DEPENDENTE

NO CASADO

Nmero de dependentes

Remunerao Mensal Euros

De
0
585.01
590.01
595.01
633.01
675.01
726.01
801.01
907.01
988.01
1,048.01
1,124.01
1,205.01
1,300.01
1,401.01
1,537.01
1,683.01
1,840.01
1,945.01
2,056.01
2,182.01
2,328.01
2,495.01
2,722.01
3,054.01
3,478.01
4,052.01
4,576.01
5,111.01
5,786.01
6,653.01
7,852.01
9,455.01
11,159.01
18,648.01
20,000.01
22,500.01
25,000.01

At
585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
9,999,999,999.00

0
0.0%
1.0%
2.0%
5.0%
6.0%
7.5%
8.5%
11.0%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.5%
33.5%
34.5%
36.5%
37.5%
39.5%
40.5%
41.5%
42.5%
43.0%
43.5%
44.5%

1
0.0%
0.0%
0.0%
3.0%
4.0%
5.5%
7.5%
10.0%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
19.0%
20.5%
21.5%
22.5%
23.5%
24.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

2
0.0%
0.0%
0.0%
2.0%
3.0%
4.5%
5.5%
8.0%
10.5%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
19.0%
20.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
31.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

3
0.0%
0.0%
0.0%
1.0%
1.5%
2.5%
3.5%
6.0%
7.5%
9.5%
10.5%
11.5%
12.5%
13.5%
15.5%
17.0%
18.5%
19.5%
20.5%
21.5%
22.5%
24.5%
25.5%
26.5%
27.5%
28.5%
30.0%
31.0%
32.0%
34.0%
36.0%
38.0%
39.0%
40.0%
41.0%
42.0%
43.0%
44.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
1.5%
1.0%
2.5%
1.5%
5.0%
4.0%
6.5%
5.5%
7.5%
6.5%
9.5%
8.5%
10.5%
9.5%
11.5%
10.5%
13.5%
12.5%
14.5%
13.5%
16.0%
15.0%
17.5%
17.5%
19.5%
18.5%
20.5%
19.5%
21.5%
20.5%
22.5%
21.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
27.5%
26.5%
28.5%
28.5%
30.0%
30.0%
31.0%
31.0%
32.0%
32.0%
34.0%
34.0%
35.0%
35.0%
38.0%
37.0%
39.0%
38.0%
40.0%
39.0%
41.0%
40.0%
42.0%
41.0%
43.0%
42.0%
44.0%
43.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2013

T A B E L A II - TRABALHO DEPENDENTE
CASADO UNICO TITULAR

Nmero de dependentes

Remunerao Mensal Euros

De
0
633.01
675.01
696.01
741.01
781.01
822.01
872.01
958.01
1,063.01
1,205.01
1,381.01
1,603.01
1,704.01
1,819.01
1,966.01
2,122.01
2,308.01
2,525.01
2,888.01
3,301.01
3,553.01
3,820.01
4,143.01
4,531.01
4,995.01
5,564.01
6,280.01
7,207.01
8,306.01
9,188.01
10,282.01
13,860.01
19,898.01
22,500.01
25,000.01
28,000.01

At
633.00
675.00
696.00
741.00
781.00
822.00
872.00
958.00
1,063.00
1,205.00
1,381.00
1,603.00
1,704.00
1,819.00
1,966.00
2,122.00
2,308.00
2,525.00
2,888.00
3,301.00
3,553.00
3,820.00
4,143.00
4,531.00
4,995.00
5,564.00
6,280.00
7,207.00
8,306.00
9,188.00
10,282.00
13,860.00
19,898.00
22,500.00
25,000.00
28,000.00
999,999,999,999.00

0
0.0%
0.5%
2.5%
3.5%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
11.5%
12.5%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
22.0%
23.0%
24.0%
25.0%
26.5%
27.5%
28.5%
29.5%
30.5%
31.5%
33.0%
34.0%
35.0%
37.0%
38.0%
38.5%
39.5%
40.5%

1
0.0%
0.5%
1.0%
1.0%
3.0%
4.0%
6.0%
7.0%
8.0%
9.0%
10.5%
11.5%
13.0%
14.0%
15.0%
16.0%
18.0%
19.0%
20.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.5%
33.5%
34.5%
36.5%
37.5%
38.5%
39.5%
40.5%

2
0.0%
0.5%
1.0%
1.0%
1.5%
3.0%
4.0%
6.0%
7.0%
8.0%
9.5%
10.5%
13.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
21.0%
22.0%
23.0%
24.0%
25.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.5%
33.5%
34.5%
36.5%
37.5%
38.5%
39.5%
40.5%

3
0.0%
0.0%
0.5%
0.5%
1.0%
1.0%
2.0%
3.0%
5.0%
6.0%
7.5%
9.5%
11.0%
12.0%
13.0%
14.0%
15.0%
17.0%
18.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
30.0%
31.5%
32.5%
33.5%
36.0%
37.0%
38.0%
39.0%
40.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.5%
0.0%
1.0%
0.5%
1.0%
0.5%
1.0%
0.5%
2.0%
1.0%
3.0%
2.0%
5.0%
4.0%
6.5%
6.5%
8.5%
7.5%
10.0%
10.0%
11.0%
11.0%
13.0%
12.0%
14.0%
13.0%
15.0%
14.0%
16.0%
16.0%
17.0%
17.0%
19.0%
19.0%
21.0%
20.0%
22.0%
21.0%
23.0%
23.0%
24.0%
24.0%
25.0%
25.0%
26.0%
26.0%
27.0%
27.0%
28.0%
28.0%
29.0%
29.0%
30.5%
30.5%
32.5%
31.5%
33.5%
32.5%
36.0%
35.0%
37.0%
36.0%
38.0%
37.0%
39.0%
38.0%
40.0%
39.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2013

T A B E L A III - TRABALHO DEPENDENTE

CASADO DOIS TITULARES

Nmero de dependentes

Remunerao Mensal Euros

De
0
585.01
590.01
595.01
633.01
675.01
726.01
801.01
907.01
988.01
1,048.01
1,124.01
1,205.01
1,300.01
1,401.01
1,537.01
1,683.01
1,840.01
1,945.01
2,056.01
2,182.01
2,328.01
2,495.01
2,722.01
3,054.01
3,478.01
4,052.01
4,576.01
5,111.01
5,786.01
6,653.01
7,852.01
9,455.01
11,159.01
18,648.01
20,000.01
22,500.01
25,000.01

At
585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
999,999,999,999.00

0
0.0%
1.0%
2.0%
5.0%
6.0%
7.5%
8.5%
11.0%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.5%
33.5%
34.5%
36.5%
37.5%
39.5%
40.5%
41.5%
42.5%
43.0%
43.5%
44.5%

1
0.0%
0.0%
1.0%
4.0%
5.0%
6.5%
7.5%
10.0%
11.5%
12.5%
13.5%
14.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

2
0.0%
0.0%
0.0%
3.0%
4.0%
5.5%
6.5%
10.0%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
19.0%
20.5%
21.5%
22.5%
23.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

3
0.0%
0.0%
0.0%
1.5%
2.0%
3.5%
5.5%
8.0%
9.5%
10.5%
11.5%
12.5%
14.5%
15.5%
16.5%
18.0%
19.5%
20.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
29.5%
31.0%
32.0%
33.0%
35.0%
36.0%
38.0%
39.0%
40.0%
41.0%
42.0%
43.0%
44.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.5%
1.0%
2.0%
1.5%
3.0%
2.0%
4.5%
3.0%
7.0%
6.0%
8.5%
8.5%
9.5%
9.5%
11.5%
10.5%
12.5%
11.5%
13.5%
13.5%
14.5%
14.5%
15.5%
15.5%
18.0%
17.0%
19.5%
18.5%
20.5%
19.5%
21.5%
21.5%
22.5%
22.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
26.5%
26.5%
27.5%
27.5%
28.5%
28.5%
30.0%
30.0%
32.0%
31.0%
33.0%
32.0%
35.0%
35.0%
36.0%
36.0%
38.0%
38.0%
39.0%
39.0%
40.0%
40.0%
41.0%
41.0%
42.0%
42.0%
43.0%
43.0%
44.0%
44.0%