TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
TABELA I - TRABALHO DEPENDENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 585.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 590.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 595.00 2.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 633.00 3.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 675.00 4.0% 2.0% 1.0% 0.0% 0.0% 0.0%
Até 726.00 5.5% 3.5% 2.5% 1.0% 0.0% 0.0%
Até 801.00 6.5% 5.5% 3.5% 2.0% 1.0% 0.0%
Até 907.00 7.5% 6.5% 4.5% 3.0% 2.0% 1.0%
Até 988.00 9.0% 8.0% 7.0% 4.5% 3.5% 2.5%
Até 1,048.00 10.0% 9.0% 8.0% 6.5% 4.5% 3.5%
Até 1,124.00 11.0% 10.0% 9.0% 7.5% 6.5% 5.5%
Até 1,205.00 12.0% 11.0% 10.0% 8.5% 7.5% 6.5%
Até 1,300.00 13.0% 12.0% 11.0% 9.5% 8.5% 7.5%
Até 1,401.00 14.0% 13.0% 12.0% 10.5% 10.5% 9.5%
Até 1,537.00 15.0% 14.0% 13.0% 12.5% 11.5% 10.5%
Até 1,683.00 16.5% 15.5% 15.5% 14.0% 13.0% 12.0%
Até 1,840.00 18.0% 17.0% 17.0% 15.5% 14.5% 14.5%
Até 1,945.00 19.0% 18.0% 18.0% 16.5% 16.5% 15.5%
Até 2,056.00 20.0% 19.0% 19.0% 17.5% 17.5% 16.5%
Até 2,182.00 21.0% 20.0% 20.0% 18.5% 18.5% 17.5%
Até 2,328.00 22.0% 21.0% 21.0% 19.5% 19.5% 18.5%
Até 2,495.00 23.0% 23.0% 22.0% 21.5% 20.5% 20.5%
Até 2,722.00 24.0% 24.0% 23.0% 22.5% 21.5% 21.5%
Até 3,054.00 25.0% 25.0% 24.0% 23.5% 22.5% 22.5%
Até 3,478.00 26.0% 26.0% 25.0% 24.5% 24.5% 23.5%
Até 4,052.00 27.0% 27.0% 26.0% 25.5% 25.5% 25.5%
Até 4,576.00 28.5% 28.0% 27.0% 26.5% 26.5% 26.5%
Até 5,111.00 29.5% 29.0% 29.0% 27.5% 27.5% 27.5%
Até 5,786.00 30.5% 30.0% 30.0% 28.5% 28.5% 28.5%
Até 6,653.00 32.5% 31.5% 31.5% 30.5% 30.5% 30.5%
Até 7,852.00 33.5% 32.5% 32.5% 32.5% 31.5% 31.5%
Até 9,455.00 35.0% 34.0% 34.0% 34.0% 34.0% 33.0%
Até 11,159.00 36.0% 35.0% 35.0% 35.0% 35.0% 34.0%
Até 18,648.00 37.0% 36.0% 36.0% 36.0% 36.0% 35.0%
Até 20,000.00 38.0% 37.0% 37.0% 37.0% 37.0% 36.0%
Até 22,500.00 38.5% 38.0% 38.0% 38.0% 38.0% 37.0%
Até 25,000.00 39.0% 39.0% 39.0% 39.0% 39.0% 38.0%
Superior a 25,000.00 40.0% 40.0% 40.0% 40.0% 40.0% 39.0%
TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
T A B E L A II - TRABALHO DEPENDENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 675.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 696.00 1.5% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 741.00 2.5% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 781.00 3.5% 1.5% 0.0% 0.0% 0.0% 0.0%
Até 822.00 4.5% 2.5% 1.5% 0.0% 0.0% 0.0%
Até 872.00 5.5% 4.5% 2.5% 1.0% 0.0% 0.0%
Até 958.00 6.5% 5.5% 4.5% 2.0% 1.0% 0.0%
Até 1,063.00 7.5% 6.5% 5.5% 4.0% 2.0% 1.0%
Até 1,205.00 8.5% 7.5% 6.5% 5.0% 4.0% 3.0%
Até 1,381.00 9.5% 8.5% 7.5% 6.0% 5.0% 5.0%
Até 1,603.00 10.5% 9.5% 8.5% 8.0% 7.0% 6.0%
Até 1,704.00 12.0% 11.0% 11.0% 9.5% 8.5% 8.5%
Até 1,819.00 13.0% 12.0% 12.0% 10.5% 9.5% 9.5%
Até 1,966.00 14.0% 13.0% 13.0% 11.5% 11.5% 10.5%
Até 2,122.00 15.0% 14.0% 14.0% 12.5% 12.5% 11.5%
Até 2,308.00 16.0% 16.0% 15.0% 13.5% 13.5% 12.5%
Até 2,525.00 17.0% 17.0% 16.0% 15.5% 14.5% 14.5%
Até 2,888.00 18.0% 18.0% 17.0% 16.5% 15.5% 15.5%
Até 3,301.00 20.0% 20.0% 19.0% 18.5% 17.5% 17.5%
Até 3,553.00 21.0% 21.0% 20.0% 19.5% 19.5% 18.5%
Até 3,820.00 22.0% 22.0% 21.0% 20.5% 20.5% 19.5%
Até 4,143.00 23.0% 23.0% 22.0% 21.5% 21.5% 21.5%
Até 4,531.00 24.5% 24.0% 23.0% 22.5% 22.5% 22.5%
Até 4,995.00 25.5% 25.0% 25.0% 23.5% 23.5% 23.5%
Até 5,564.00 26.5% 26.0% 26.0% 24.5% 24.5% 24.5%
Até 6,280.00 27.5% 27.0% 27.0% 25.5% 25.5% 25.5%
Até 7,207.00 28.5% 28.0% 28.0% 26.5% 26.5% 26.5%
Até 8,306.00 29.5% 29.0% 29.0% 28.5% 27.5% 27.5%
Até 9,188.00 30.5% 30.0% 30.0% 29.5% 28.5% 28.5%
Até 10,282.00 31.5% 31.0% 31.0% 30.5% 30.5% 29.5%
Até 13,860.00 32.5% 32.0% 32.0% 31.5% 31.5% 30.5%
Até 19,898.00 34.0% 33.5% 33.5% 33.5% 33.5% 32.5%
Até 22,500.00 35.0% 34.5% 34.5% 34.5% 34.5% 33.5%
Até 25,000.00 35.5% 35.5% 35.5% 35.5% 35.5% 34.5%
Até 28,000.00 36.5% 36.5% 36.5% 36.5% 36.5% 35.5%
Superior a 28,000.00 37.5% 37.5% 37.5% 37.5% 37.5% 36.5%
TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
T A B E L A III - TRABALHO DEPENDENTE
CASADO DOIS TITULARES
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 585.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 590.00 1.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 595.00 2.0% 1.0% 0.0% 0.0% 0.0% 0.0%
Até 633.00 3.0% 2.0% 1.0% 0.0% 0.0% 0.0%
Até 675.00 4.0% 3.0% 2.0% 0.5% 0.5% 0.0%
Até 726.00 5.5% 4.5% 3.5% 2.0% 1.5% 0.5%
Até 801.00 6.5% 5.5% 4.5% 4.0% 3.0% 1.5%
Até 907.00 7.5% 6.5% 6.5% 5.0% 4.0% 3.0%
Até 988.00 9.0% 8.0% 8.0% 6.5% 5.5% 5.5%
Até 1,048.00 10.0% 9.0% 9.0% 7.5% 6.5% 6.5%
Até 1,124.00 11.0% 10.0% 10.0% 8.5% 8.5% 7.5%
Até 1,205.00 12.0% 11.0% 11.0% 9.5% 9.5% 8.5%
Até 1,300.00 13.0% 13.0% 12.0% 11.5% 10.5% 10.5%
Até 1,401.00 14.0% 14.0% 13.0% 12.5% 11.5% 11.5%
Até 1,537.00 15.0% 15.0% 14.0% 13.5% 12.5% 12.5%
Até 1,683.00 16.5% 16.5% 15.5% 15.0% 15.0% 14.0%
Até 1,840.00 18.0% 18.0% 17.0% 16.5% 16.5% 15.5%
Até 1,945.00 19.0% 19.0% 18.0% 17.5% 17.5% 16.5%
Até 2,056.00 20.0% 20.0% 19.0% 18.5% 18.5% 18.5%
Até 2,182.00 21.0% 21.0% 20.0% 19.5% 19.5% 19.5%
Até 2,328.00 22.0% 22.0% 22.0% 20.5% 20.5% 20.5%
Até 2,495.00 23.0% 23.0% 23.0% 21.5% 21.5% 21.5%
Até 2,722.00 24.0% 24.0% 24.0% 22.5% 22.5% 22.5%
Até 3,054.00 25.0% 25.0% 25.0% 23.5% 23.5% 23.5%
Até 3,478.00 26.0% 26.0% 26.0% 24.5% 24.5% 24.5%
Até 4,052.00 27.0% 27.0% 27.0% 26.5% 25.5% 25.5%
Até 4,576.00 28.5% 28.0% 28.0% 27.5% 26.5% 26.5%
Até 5,111.00 29.5% 29.0% 29.0% 28.5% 28.5% 27.5%
Até 5,786.00 30.5% 30.0% 30.0% 29.5% 29.5% 28.5%
Até 6,653.00 32.5% 31.5% 31.5% 31.5% 31.5% 31.5%
Até 7,852.00 33.5% 32.5% 32.5% 32.5% 32.5% 32.5%
Até 9,455.00 35.0% 34.0% 34.0% 34.0% 34.0% 34.0%
Até 11,159.00 36.0% 35.0% 35.0% 35.0% 35.0% 35.0%
Até 18,648.00 37.0% 36.0% 36.0% 36.0% 36.0% 36.0%
Até 20,000.00 38.0% 37.0% 37.0% 37.0% 37.0% 37.0%
Até 22,500.00 38.5% 38.0% 38.0% 38.0% 38.0% 38.0%
Até 25,000.00 39.0% 39.0% 39.0% 39.0% 39.0% 39.0%
Superior a 25,000.00 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%
TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
T A B E L A I V - TRABALHO DEPENDENTE
NÃO CASADO - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,391.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,431.00 2.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,613.00 3.0% 2.0% 1.0% 0.0% 0.0% 0.0%
Até 1,925.00 4.5% 3.5% 3.5% 1.5% 1.5% 0.0%
Até 2,046.00 6.0% 5.0% 5.0% 3.5% 3.5% 2.5%
Até 2,177.00 8.0% 6.0% 6.0% 5.5% 4.5% 4.5%
Até 2,278.00 10.0% 8.0% 7.0% 6.5% 5.5% 5.5%
Até 2,439.00 12.0% 10.0% 9.0% 8.5% 7.5% 6.5%
Até 2,520.00 13.0% 12.0% 11.0% 10.5% 8.5% 8.5%
Até 2,621.00 14.0% 13.0% 12.0% 11.5% 10.5% 10.5%
Até 2,883.00 15.0% 14.0% 13.0% 12.5% 12.5% 12.5%
Até 3,195.00 16.0% 15.0% 14.0% 13.5% 13.5% 13.5%
Até 3,528.00 17.0% 16.0% 15.0% 14.5% 14.5% 14.5%
Até 3,659.00 18.0% 17.0% 17.0% 15.5% 15.5% 15.5%
Até 3,871.00 19.0% 18.0% 18.0% 16.5% 16.5% 16.5%
Até 4,284.00 20.0% 19.0% 19.0% 17.5% 17.5% 17.5%
Até 4,546.00 21.0% 20.0% 20.0% 18.5% 18.5% 18.5%
Até 4,838.00 22.0% 21.0% 21.0% 19.5% 19.5% 19.5%
Até 5,121.00 23.0% 22.0% 22.0% 20.5% 20.5% 20.5%
Até 5,544.00 24.0% 23.0% 23.0% 22.5% 21.5% 21.5%
Até 5,967.00 25.5% 24.5% 24.5% 24.0% 23.0% 23.0%
Até 6,693.00 26.5% 25.5% 25.5% 25.0% 24.0% 24.0%
Até 7,157.00 27.5% 26.5% 26.5% 26.0% 25.0% 25.0%
Até 7,731.00 28.5% 27.5% 27.5% 27.0% 27.0% 26.0%
Até 8,407.00 29.5% 28.5% 28.5% 28.0% 28.0% 27.0%
Até 9,183.00 30.5% 29.5% 29.5% 29.0% 28.0% 28.0%
Até 9,909.00 31.5% 30.5% 30.5% 30.0% 30.0% 29.0%
Até 12,398.00 32.5% 31.5% 31.5% 31.0% 31.0% 30.0%
Superior a 12,398.00 33.5% 32.5% 32.5% 32.0% 32.0% 31.0%
TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
T A B E L A V - TRABALHO DEPENDENTE
CASADO UNICO TITULAR - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,724.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,875.00 2.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,940.00 3.0% 2.0% 2.0% 1.5% 0.0% 0.0%
Até 2,303.00 4.0% 4.0% 3.0% 2.5% 1.5% 1.5%
Até 2,480.00 5.0% 5.0% 4.0% 3.5% 2.5% 2.5%
Até 2,722.00 7.0% 7.0% 6.0% 5.5% 5.5% 4.5%
Até 2,923.00 8.0% 8.0% 7.0% 6.5% 6.5% 5.5%
Até 3,135.00 9.5% 9.5% 8.5% 8.0% 8.0% 7.0%
Até 3,301.00 10.5% 10.5% 9.5% 9.0% 9.0% 9.0%
Até 3,457.00 12.0% 12.0% 11.0% 10.5% 10.5% 10.5%
Até 3,558.00 13.0% 13.0% 13.0% 11.5% 11.5% 11.5%
Até 3,765.00 14.0% 14.0% 14.0% 12.5% 12.5% 12.5%
Até 3,871.00 15.0% 15.0% 15.0% 13.5% 13.5% 13.5%
Até 4,183.00 16.0% 16.0% 16.0% 14.5% 14.5% 14.5%
Até 4,385.00 17.0% 17.0% 17.0% 15.5% 15.5% 15.5%
Até 4,813.00 18.0% 18.0% 18.0% 16.5% 16.5% 16.5%
Até 5,232.00 19.0% 19.0% 19.0% 17.5% 17.5% 17.5%
Até 5,438.00 20.0% 20.0% 20.0% 19.5% 18.5% 18.5%
Até 5,867.00 21.0% 21.0% 21.0% 20.5% 19.5% 19.5%
Até 6,174.00 22.0% 22.0% 22.0% 21.5% 20.5% 20.5%
Até 6,749.00 23.0% 23.0% 23.0% 22.5% 21.5% 21.5%
Até 7,268.00 24.0% 24.0% 24.0% 23.5% 23.5% 22.5%
Até 8,094.00 25.0% 25.0% 25.0% 24.5% 24.5% 23.5%
Até 9,032.00 26.0% 26.0% 26.0% 25.5% 25.5% 24.5%
Até 10,070.00 27.0% 27.0% 27.0% 26.5% 26.5% 25.5%
Até 11,108.00 28.0% 28.0% 28.0% 27.5% 27.5% 26.5%
Até 12,802.00 29.5% 29.5% 29.5% 29.0% 29.0% 28.0%
Superior a 12,802.00 30.5% 30.5% 30.5% 30.0% 30.0% 29.0%
TABELAS DE RETENÇÃO NA FONTE PARA O CONTINENTE - 2012
T A B E L A VI - TRABALHO DEPENDENTE
CASADO DOIS TITULARES - DEFICIENTE
Remuneração Mensal Euros Número de dependentes
0 1 2 3 4 5 ou mais
Até 1,391.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Até 1,431.00 2.0% 2.0% 0.0% 0.0% 0.0% 0.0%
Até 1,613.00 3.0% 3.0% 2.0% 1.5% 1.5% 0.0%
Até 1,925.00 4.5% 4.5% 3.5% 3.0% 3.0% 2.0%
Até 2,046.00 6.0% 6.0% 5.0% 4.5% 4.5% 4.5%
Até 2,177.00 8.0% 7.0% 7.0% 6.5% 5.5% 5.5%
Até 2,278.00 10.0% 9.0% 8.0% 7.5% 7.5% 7.5%
Até 2,439.00 12.0% 11.0% 10.0% 9.5% 8.5% 8.5%
Até 2,520.00 13.0% 12.0% 12.0% 11.5% 10.5% 10.5%
Até 2,621.00 14.0% 13.0% 13.0% 12.5% 11.5% 11.5%
Até 2,883.00 15.0% 14.0% 14.0% 13.5% 12.5% 12.5%
Até 3,195.00 16.0% 15.0% 15.0% 14.5% 13.5% 13.5%
Até 3,528.00 17.0% 16.0% 16.0% 15.5% 14.5% 14.5%
Até 3,659.00 18.0% 17.0% 17.0% 16.5% 16.5% 15.5%
Até 3,871.00 19.0% 18.0% 18.0% 17.5% 17.5% 16.5%
Até 4,284.00 20.0% 19.0% 19.0% 18.5% 18.5% 17.5%
Até 4,546.00 21.0% 20.0% 20.0% 19.5% 19.5% 19.5%
Até 4,838.00 22.0% 21.0% 21.0% 20.5% 20.5% 20.5%
Até 5,121.00 23.0% 22.0% 22.0% 21.5% 21.5% 21.5%
Até 5,544.00 24.0% 23.0% 23.0% 22.5% 22.5% 22.5%
Até 5,967.00 25.5% 24.5% 24.5% 24.0% 24.0% 24.0%
Até 6,693.00 26.5% 25.5% 25.5% 25.0% 25.0% 25.0%
Até 7,157.00 27.5% 26.5% 26.5% 26.0% 26.0% 26.0%
Até 7,731.00 28.5% 27.5% 27.5% 27.0% 27.0% 27.0%
Até 8,407.00 29.5% 28.5% 28.5% 28.0% 28.0% 28.0%
Até 9,183.00 30.5% 29.5% 29.5% 29.0% 29.0% 29.0%
Até 9,909.00 31.5% 30.5% 30.5% 30.0% 30.0% 30.0%
Até 12,398.00 32.5% 31.5% 31.5% 31.0% 31.0% 31.0%
Superior a 12,398.00 33.5% 32.5% 32.5% 32.0% 32.0% 32.0%
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