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IRS
- Retention at source
IRS Personal Income Tax
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Income
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Residents
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Non
Residents (1)
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Work
under Contract (category A). Employees.
Applicable since 01.06.2010.
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Tables
I to VI
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Art.99
+
DL42/91, 22/01
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20%
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Art.71, n.3
e)
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Services
rendered from professional activities specifically
foreseen in the
List
of art. 151st CIRS
and the ones of scientific, artistic or technical nature.
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20%
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Art.101, n.1 b)
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20%
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Art.71, n.3
e)
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Income
from
category
B
(including isolated actions and subsidies or grants),
received in the financial year, as principal, from any
activity of services rendered, not included in the
List
of art. 151st of CIRS.
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10%
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Art.101, n.1 c)
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20%
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Art.71, n.3
e)
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Commissions
for the intermediation while concluding any contracts (cf.
code 1319 of the List of art. 151st CIRS).
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20%
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Art.101, n.1 b)
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15%
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Art.71, n.4
b) +
Art.18 n.1 f)
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Raffle
prizes, totoloto and loto game, as well as drawing lots
and contests.
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35%
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Art.71, n.2
b)
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35%
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Art.71, n.2
b)
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Lottery
prizes, mutual sports’ bets and the bingo.
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25%
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Art.71, n.2
f)
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25%
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Art.71, n.2
f)
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Debt
bonds interests, registered or to the bearer, as well as
the income from contango businesses, assignation of debts,
securities accounts with price guarantee or other similar
operations or relatives.
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20%
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Art.71, n.3
b)
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20%
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Art.71, n.3
b)
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Earnings
resulting from exchange swaps operations, interest rate
swaps, swaps of interest rate and currency and forward
exchange transactions.
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20%
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Art.71, n.3
c) +
Art.5
n.2 q)
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20%
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Art.71, n.3
c) +
Art.5
n.2 q)
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Other
capital yield
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15%
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Art.101, n.1
a)
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15%
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Art.71, n.4
a)
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Temporary
transfer of intellectual property and patent rights or the
giving of information related to an experience acquired in
the industrial, commercial or scientific sector, when not
received by the author or the original holder
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15%
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Art.101, n.1
a) +
art. 5 n.2 m)
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20%
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Art.71, n.3
d) +
Art.5
n.2 m)
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Income
from the intellectual property or patent rights or the
giving of information related to an experience acquired in
the industrial, commercial or scientific sector, when
received by the author or original holder.
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15%
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Art.101, n.1
a) +
art. 5. n. 2 m)
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15%
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Art.71, n.4
c) +
Art.5
n.2 m)
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Technical
Assistance
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15%
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Art.101, n.1
a) +
art. 5. n. 2 m)
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15%
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Art.71, n.4
a) +
Art.5
n.2 m)
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Use
or granting of use of agricultural, industrial, commercial
or scientific equipment and transfer of computer network
and equipments.
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15%
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Art.101, n.1
a) +
art. 5 n. 2
n)
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15%
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Art.71, n.4
a) +
Art.5
n.2 n)
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Positive
balance between amounts paid on pretence of redemption,
advances or maturity of Insurances and "Life"
insurance operations and the respective premiums paid or
invested amounts of money.
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20%
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Art.71, n.3
c) +
Art.5
n.3
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20%
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Art.71, n.3
c) +
Art.5
n.3
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Property
Income
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15%
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Art.101, n.1
a)
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15%
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Art.101, n.1
a)
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Income
from marketable securities except for the profits paid and
put at the disposal of a non-resident or collected on
account of a resident creditor.
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20%
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Art.101, n.2
b)
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-
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-
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Earnings
from shares in the capital (dividends) and the amount
given to the partners in result of such apportion.
Residents:
Including on Tax Return, are taxed only 50% of dividends (Art.
40-A CIRS)
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20%
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Art.101, n.1
a) +
Art.71, n.3
c) +
Art.5
n.2 h)
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20%
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Art.71, n.3
c)
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Compensation,
which aims at repairing moral prejudices except for the
ones set down by judicial or arbitrator award or resulting
from emerging transaction of prejudices not confirmed and
from loss of profits.
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15%
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Art.101, n.1
a)
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25%
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Art.71, n.2
g)
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Money
received by virtue of assumption of debentures of
non-competition, independently of the respective source or
bond
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15%
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Art.101, n.1
a)
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25%
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Art.71, n.2
g)
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Temporary
or life pensions and annuities
(2)
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Tables VII
to IX
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Art.99
+
DL42/91, 22/01
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25%
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Art.71, n.2
e)
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(1) Without
prejudice of the application of the international double
taxation’s convention
(2) Rate on the pension reduced from the specific
deduction embraced in
art.
53th of CIRS
Debtor Entities with income subject to tax deduction must –
at the time of salary payment, when it is made available,
settled, or when its amount is checked, according to each
situation – deduct the corresponding amounts based on the
rates foreseen for IRS regarding the year of occurrence.
The deducted amounts must be delivered up to the 20th of
the following month from which they have been deducted, at
any treasurer’s department, authorized banking institutions,
post-office, or at any other place defined by law
(Article
13th of Decree-Law 42/91, of 22nd January).
Personal Income Tax
Code
.
This note is
only for information and does not hold its divulgers
responsible. For thorough information you must consult
the Law.
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