{"id":23100,"date":"2024-01-03T15:29:09","date_gmt":"2024-01-03T15:29:09","guid":{"rendered":"https:\/\/reward.pt\/?p=23100"},"modified":"2024-01-04T15:50:28","modified_gmt":"2024-01-04T15:50:28","slug":"novas-tabelas-de-retencao-na-fonte-irs-2024","status":"publish","type":"post","link":"https:\/\/reward.pt\/en\/novas-tabelas-de-retencao-na-fonte-irs-2024\/","title":{"rendered":"Novas tabelas de reten\u00e7\u00e3o na fonte IRS 2024"},"content":{"rendered":"

As novas tabelas de reten\u00e7\u00e3o na fonte de IRS para 2024 foram publicadas em di\u00e1rio da rep\u00fablica e o al\u00edvio fiscal prometido para este ano vai ser sentido pelos cidad\u00e3os.<\/p>\n\n\n\n

A atualiza\u00e7\u00e3o das tabelas de reten\u00e7\u00e3o na fonte de IRS para 2024<\/a> reflete a redu\u00e7\u00e3o transversal de IRS aprovada pela Lei do Or\u00e7amento do Estado para 2024, incluem a atualiza\u00e7\u00e3o do valor de refer\u00eancia do m\u00ednimo de exist\u00eancia para calculo da liquida\u00e7\u00e3o de IRS e a respetiva prote\u00e7\u00e3o em sede de IRS do aumento da remunera\u00e7\u00e3o m\u00ednima mensal garantida (760 euros para 820 euros).<\/p>\n\n\n\n

Quem aufere o sal\u00e1rio m\u00ednimo nacional (SMN) est\u00e1 isento de IRS, conforme aprovado em OE2024, pelo que o ganho de rendimento l\u00edquido mensal face ao ano transato se situa em cerca de 28 euros por m\u00eas, o que equivale a aproximadamente 392 euros por ano.<\/p>\n\n\n\n

O Minist\u00e9rio das Finan\u00e7as facultou exemplos do al\u00edvio fiscal devido \u00e0s novas tabelas de reten\u00e7\u00e3o na fonte de IRS. Para um contribuinte n\u00e3o casado, sem filhos e com sal\u00e1rio de cerca de 1300 euros, est\u00e1 prevista uma redu\u00e7\u00e3o da reten\u00e7\u00e3o na fonte de 16%, o que equivale a um ganho de rendimento mensal l\u00edquido de 28 euros por m\u00eas.<\/p>\n\n\n\n

Para um contribuinte nas mesmas condi\u00e7\u00f5es, mas que aufira aproximadamente 2000 euros mensais, existe uma redu\u00e7\u00e3o de reten\u00e7\u00e3o na fonte na ordem dos 14%, o que equivale a um ganho de rendimento mensal l\u00edquido de 56 euros por m\u00eas (784 euros por ano).<\/p>\n\n\n\n

Os cidad\u00e3os que aufiram pens\u00f5es (pensionistas) tamb\u00e9m ir\u00e3o notar a diferen\u00e7a no rendimento dispon\u00edvel mensalmente. Um pensionista n\u00e3o casado com uma pens\u00e3o de 900 euros tem a sua reten\u00e7\u00e3o na fonte reduzida em 49%, cerca de 25\u20ac por m\u00eas<\/p>\n\n\n\n

<\/div>\n\n\n\n

I – Trabalho dependente: N\u00e3o casado sem dependentes ou casado dois titulares<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicionar a abater por dependente<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 820\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 935\u20ac<\/td>13,25%<\/td>13,3% x 2,6 x (1135,39 -r)<\/td>21,43\u20ac<\/td>2,2%<\/td><\/tr>
At\u00e9 1001\u20ac<\/td>18%<\/td>18% x 1,4 x (1385,20 -r)<\/td>21,43\u20ac<\/td>5,9%<\/td><\/tr>
At\u00e9 1123\u20ac<\/td>18%<\/td>96,82<\/td>21,43\u20ac<\/td>8,3%<\/td><\/tr>
At\u00e9 1765\u20ac<\/td>26%<\/td>186,66<\/td>21,43\u20ac<\/td>9,4%<\/td><\/tr>
At\u00e9 2057\u20ac<\/td>32,75%<\/td>305,80<\/td>21,43\u20ac<\/td>15,4%<\/td><\/tr>
At\u00e9 2664\u20ac<\/td>37%<\/td>393,23<\/td>21,43\u20ac<\/td>17,9%<\/td><\/tr>
At\u00e9 3193\u20ac<\/td>38,72%<\/td>439,05<\/td>21,43\u20ac<\/td>22,2%<\/td><\/tr>
At\u00e9 4173\u20ac<\/td>40,05%<\/td>481,52<\/td>21,43\u20ac<\/td>25%<\/td><\/tr>
At\u00e9 5470\u20ac<\/td>41%<\/td>521,17<\/td>21,43\u20ac<\/td>31,5%<\/td><\/tr>
At\u00e9 6540\u20ac<\/td>42,70%<\/td>614,16<\/td>21,43\u20ac<\/td>33,3%<\/td><\/tr>
At\u00e9 20.067\u20ac<\/td>44,95%<\/td>761,31<\/td>21,43\u20ac<\/td>41,2%<\/td><\/tr>
Superior a 20.067\u20ac<\/td>47,17 %<\/td>1206,80<\/td>21,43\u20ac<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: (remunera\u00e7\u00e3o mensal x taxa) – parcela a abater – (parcela adicional a abater x n\u00ba de dependentes) \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

II – Trabalho dependente: N\u00e3o casado com um ou mais dependentes<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicionar a abater por dependente<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 857\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 935\u20ac<\/td>13,25%<\/td>13,3% x 2,6 x (1186,62 -r)<\/td>42,86 \u20ac<\/td>4%<\/td><\/tr>
At\u00e9 1001\u20ac<\/td>13,25%<\/td>13,3% x 1,4 x (1402,30 -r)<\/td>34,29 \u20ac<\/td>5,8%<\/td><\/tr>
At\u00e9 1393\u20ac<\/td>13,25%<\/td>74,44<\/td>42,86 \u20ac<\/td>7,9%<\/td><\/tr>
At\u00e9 1900\u20ac<\/td>18,50%<\/td>147,57<\/td>42,86 \u20ac<\/td>10,7%<\/td><\/tr>
At\u00e9 2801\u20ac<\/td>26%<\/td>290,07<\/td>42,86 \u20ac<\/td>15,6%<\/td><\/tr>
At\u00e9 3423\u20ac<\/td>28%<\/td>346,09<\/td>42,86 \u20ac<\/td>17,9%<\/td><\/tr>
At\u00e9 4099\u20ac<\/td>29,15%<\/td>385,46<\/td>42,86 \u20ac<\/td>19,7%<\/td><\/tr>
At\u00e9 5800\u20ac<\/td>32,50%<\/td>522,78<\/td>42,86 \u20ac<\/td>23,5%<\/td><\/tr>
At\u00e9 6422\u20ac<\/td>36%<\/td>722,78<\/td>42,86 \u20ac<\/td>24,7%<\/td><\/tr>
At\u00e9 20.064\u20ac<\/td>42,50%<\/td>1143,21<\/td>42,86 \u20ac<\/td>36,8%<\/td><\/tr>
Superior a 20.064,21\u20ac<\/td>47,17%<\/td>2080,20<\/td>42,86 \u20ac<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: (remunera\u00e7\u00e3o mensal x taxa) – parcela a abater – (parcela adicional a abater x n\u00ba de dependentes) \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

III – Trabalho dependente: Casado \u00fanico titular<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicionar a abater por dependente<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 857\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 935\u20ac<\/td>13,25%<\/td>13,3% x 2,6 x (1186,62 -r)<\/td>42,86 \u20ac<\/td>4%<\/td><\/tr>
At\u00e9 1001\u20ac<\/td>13,25%<\/td>13,3% x 1,4 x (1402,30 -r)<\/td>42,86 \u20ac<\/td>5,8%<\/td><\/tr>
At\u00e9 1393\u20ac<\/td>13,25%<\/td>74,44<\/td>42,86 \u20ac<\/td>7,9%<\/td><\/tr>
At\u00e9 1900\u20ac<\/td>18,50%<\/td>147,57<\/td>42,86 \u20ac<\/td>10,7%<\/td><\/tr>
At\u00e9 2801\u20ac<\/td>26%<\/td>290,07<\/td>42,86 \u20ac<\/td>15,6%<\/td><\/tr>
At\u00e9 3423\u20ac<\/td>28%<\/td>346,09<\/td>42,86 \u20ac<\/td>17,9%<\/td><\/tr>
At\u00e9 4099\u20ac<\/td>29,15%<\/td>385,46<\/td>42,86 \u20ac<\/td>19,7%<\/td><\/tr>
At\u00e9 5800\u20ac<\/td>32,50%<\/td>522,78<\/td>42,86 \u20ac<\/td>23,5%<\/td><\/tr>
At\u00e9 6422\u20ac<\/td>36%<\/td>725,78<\/td>42,86 \u20ac<\/td>24,7%<\/td><\/tr>
At\u00e9 20.064\u20ac<\/td>42,50%<\/td>1143,21<\/td>42,86 \u20ac<\/td>36,8%<\/td><\/tr>
Superior a 20.064,21\u20ac<\/td>47,17%<\/td>2080,20<\/td>42,86 \u20ac<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater – parcela adicional a abater x n\u00ba de dependentes \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

IV – Trabalho dependente: N\u00e3o casado ou casado dois titulares sem dependentes – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 1519,41\u20ac<\/td>0%<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 1994,61\u20ac<\/td>23%<\/td>362,03<\/td>4,8%<\/td><\/tr>
At\u00e9 2410,71\u20ac<\/td>32,75%<\/td>556,51<\/td>9,7%<\/td><\/tr>
At\u00e9 4373,75\u20ac<\/td>37%<\/td>658,97<\/td>21,9%<\/td><\/tr>
At\u00e9 6621,18\u20ac<\/td>40,05%<\/td>792,37<\/td>28,1%<\/td><\/tr>
At\u00e9 6717,41\u20ac<\/td>42,28%<\/td>940,03<\/td>28,3%<\/td><\/tr>
At\u00e9 20264,85\u20ac<\/td>44,95%<\/td>1119,39<\/td>39,4%<\/td><\/tr>
Superior a 20264,85\u20ac<\/td>47,17%<\/td>1569,27<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

V – Trabalho dependente: N\u00e3o casado, com um ou mais dependentes – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicional a abater por dependente (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 1677,09\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 1994,61\u20ac<\/td>23%<\/td>385,73<\/td>42,86<\/td>4,8%<\/td><\/tr>
At\u00e9 2410,71\u20ac<\/td>32,75%<\/td>580,21<\/td>42,86<\/td>9,7%<\/td><\/tr>
At\u00e9 4373,75\u20ac<\/td>37%<\/td>682,67<\/td>42,86<\/td>21,9%<\/td><\/tr>
At\u00e9 6621,18\u20ac<\/td>40,05%<\/td>816,07<\/td>42,86<\/td>28,1%<\/td><\/tr>
At\u00e9 6717,41\u20ac<\/td>42,28%<\/td>963,73<\/td>42,86<\/td>28,3%<\/td><\/tr>
At\u00e9 20264,85\u20ac<\/td>44,95%<\/td>1143,09<\/td>42,86<\/td>39,4%<\/td><\/tr>
Superior a 20264,85\u20ac<\/td>47,17%<\/td>1592,97<\/td>42,86<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater – parcela adicional a abater x n\u00ba de dependentes \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

VI – Trabalho dependente: Casado dois titulares, com um ou mais dependentes – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicional a abater por dependente (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 1574,66\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 1648,29\u20ac<\/td>13,25%<\/td>208,64<\/td>21,43<\/td>0%<\/td><\/tr>
At\u00e9 1994,61\u20ac<\/td>23%<\/td>369,35<\/td>21,43<\/td>3,4%<\/td><\/tr>
At\u00e9 2410,71\u20ac<\/td>32,75%<\/td>563,83<\/td>21,43<\/td>8,5%<\/td><\/tr>
At\u00e9 4373,75\u20ac<\/td>37%<\/td>666,29<\/td>21,43<\/td>21,3%<\/td><\/tr>
At\u00e9 6621,18\u20ac<\/td>40,05%<\/td>799,69<\/td>21,43<\/td>27,6%<\/td><\/tr>
At\u00e9 6717,41\u20ac<\/td>42,28%<\/td>947,35<\/td>21,43<\/td>27,9%<\/td><\/tr>
At\u00e9 20264,85\u20ac<\/td>44,95%<\/td>1126,71<\/td>21,43<\/td>39,%<\/td><\/tr>
Superior a 20264,85\u20ac<\/td>47,17%<\/td>1576,59<\/td>21,43<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater – parcela adicional a abater x n\u00ba de dependentes \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

VII – Trabalho dependente: Casado \u00fanico titular – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicional a abater por dependente (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 2105,51\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 3622,95\u20ac<\/td>31,60%<\/td>719,35<\/td>42,86<\/td>11,7%<\/td><\/tr>
At\u00e9 6587,01\u20ac<\/td>33%<\/td>770,07<\/td>42,86<\/td>21,3%<\/td><\/tr>
At\u00e9 20264,85\u20ac<\/td>42,50%<\/td>1395,84<\/td>42,86<\/td>35,6%<\/td><\/tr>
Superior a 20264,85\u20ac<\/td>47,17%<\/td>2342,21<\/td>42,86<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater – parcela adicional a abater x n\u00ba de dependentes \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

VIII – Pens\u00f5es: N\u00e3o casado ou casado dois titulares<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 820\u20ac<\/td>0%<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 838,62\u20ac<\/td>13,25%<\/td>13,3% x 2,6 x (1199,43 – r)<\/td>0%<\/td><\/tr>
At\u00e9 935,40\u20ac<\/td>18%<\/td>18% x 1,4 x (1437,65 – r)<\/td>4,5%<\/td><\/tr>
At\u00e9 944,79\u20ac<\/td>18,60%<\/td>132,18<\/td>4,6%<\/td><\/tr>
At\u00e9 1434\u20ac<\/td>26,50%<\/td>206,82<\/td>12,1%<\/td><\/tr>
At\u00e9 1816,07\u20ac<\/td>26,80%<\/td>211,13<\/td>15,2%<\/td><\/tr>
At\u00e9 2035,71\u20ac<\/td>32,75%<\/td>319,19<\/td>17,1%<\/td><\/tr>
At\u00e9 2278,21\u20ac<\/td>37%<\/td>405,71<\/td>19,2%<\/td><\/tr>
At\u00e9 3364,36\u20ac<\/td>43,50%<\/td>553,80<\/td>27%<\/td><\/tr>
At\u00e9 5771,64\u20ac<\/td>45%<\/td>604,27<\/td>34,5%<\/td><\/tr>
At\u00e9 6178,86\u20ac<\/td>48%<\/td>777,42<\/td>35,4%<\/td><\/tr>
At\u00e9 18150,29\u20ac<\/td>50,50%<\/td>931,90<\/td>45,4%<\/td><\/tr>
Superior a 18150,29\u20ac<\/td>53%<\/td>1385,66<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

IX – Pens\u00f5es: Casado \u00fanico titular<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 820\u20ac<\/td>0%<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 838,62\u20ac<\/td>13,25%<\/td>13,3% x 2,6 x (1272 – r)<\/td>0%<\/td><\/tr>
At\u00e9 935,40\u20ac<\/td>18%<\/td>18% x 1,4 x (1512,57 – r)<\/td>2,5%<\/td><\/tr>
At\u00e9 944,79\u20ac<\/td>18%<\/td>145,45<\/td>2,6%<\/td><\/tr>
At\u00e9 1434\u20ac<\/td>18,20%<\/td>147,34<\/td>7,9%<\/td><\/tr>
At\u00e9 1816,07\u20ac<\/td>21,40%<\/td>193,23<\/td>10,8%<\/td><\/tr>
At\u00e9 2035,71\u20ac<\/td>23,50%<\/td>231,37<\/td>12,1%<\/td><\/tr>
At\u00e9 2278,21\u20ac<\/td>25,70%<\/td>276,16<\/td>13,6%<\/td><\/tr>
At\u00e9 3364,36\u20ac<\/td>32,75%<\/td>436,78<\/td>19,8%<\/td><\/tr>
At\u00e9 5771,64\u20ac<\/td>36,70%<\/td>569,67<\/td>26,8%<\/td><\/tr>
At\u00e9 6178,86\u20ac<\/td>42,10%<\/td>881,34<\/td>27,8%<\/td><\/tr>
At\u00e9 18150,29\u20ac<\/td>47,40%<\/td>1208,83<\/td>40,7%<\/td><\/tr>
Superior a 18150,29\u20ac<\/td>53%<\/td>2225,25<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

X – Pens\u00f5es: N\u00e3o casado ou casado dois titulares – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicional a abater por deficiente das For\u00e7as Armadas (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 1617,77\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 1994,64\u20ac<\/td>26%<\/td>420,62<\/td>17,18<\/td>4,1%<\/td><\/tr>
At\u00e9 2267,86\u20ac<\/td>32,75%<\/td>555,26<\/td>17,18<\/td>7,5%<\/td><\/tr>
At\u00e9 3313,93\u20ac<\/td>37%<\/td>651,65<\/td>17,18<\/td>16,8%<\/td><\/tr>
At\u00e9 4471,50\u20ac<\/td>43,50%<\/td>867,06<\/td>17,18<\/td>23,7%<\/td><\/tr>
At\u00e9 5914,50\u20ac<\/td>45%<\/td>934,14<\/td>17,18<\/td>28,9%<\/td><\/tr>
At\u00e9 6536\u20ac<\/td>48%<\/td>1111,58<\/td>17,18<\/td>30,7%<\/td><\/tr>
At\u00e9 18.186\u20ac<\/td>50,50%<\/td>1274,98<\/td>17,18<\/td>43,4%<\/td><\/tr>
Superior a 18.186\u20ac<\/td>53%<\/td>1729,64<\/td>17,18<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

XI – Pens\u00f5es Casado \u00fanico titular – Deficiente<\/h2>\n\n\n\n
Remunera\u00e7\u00e3o mensal<\/strong><\/td>Taxa marginal m\u00e1xima<\/strong><\/td>Parcela a abater (\u20ac)<\/strong><\/td>Parcela adicional a abater por deficiente das For\u00e7as Armadas (\u20ac)<\/strong><\/td>Taxa efetiva mensal de reten\u00e7\u00e3o no limite do escal\u00e3o<\/strong><\/td><\/tr><\/thead>
At\u00e9 1844,31\u20ac<\/td>0%<\/td>0<\/td>0<\/td>0%<\/td><\/tr>
At\u00e9 2637,50\u20ac<\/td>19%<\/td>350,42<\/td>34,35<\/td>4,4%<\/td><\/tr>
At\u00e9 2696,43\u20ac<\/td>23,10%<\/td>458,56<\/td>34,35<\/td>4,8%<\/td><\/tr>
At\u00e9 3171,07\u20ac<\/td>25,60%<\/td>525,97<\/td>34,35<\/td>7,9%<\/td><\/tr>
At\u00e9 3935,79\u20ac<\/td>32,80%<\/td>754,29<\/td>34,35<\/td>12,8%<\/td><\/tr>
At\u00e9 5914,50\u20ac<\/td>36,70%<\/td>907,79<\/td>34,35<\/td>20,8%<\/td><\/tr>
At\u00e9 6000,29\u20ac<\/td>42%<\/td>1221,27<\/td>34,35<\/td>21,1%<\/td><\/tr>
At\u00e9 17.971,71\u20ac<\/td>47,40%<\/td>1545,29<\/td>34,35<\/td>38,6%<\/td><\/tr>
Superior a 17.971,71\u20ac<\/td>53%<\/td>2551,71<\/td>34,35<\/td>n\/a<\/td><\/tr><\/tbody><\/table>
F\u00f3rmula<\/strong>: remunera\u00e7\u00e3o x taxa – parcela a abater \/ R = Remunera\u00e7\u00e3o mensal<\/figcaption><\/figure>","protected":false},"excerpt":{"rendered":"

As novas tabelas de reten\u00e7\u00e3o na fonte de IRS para 2024 foram publicadas em di\u00e1rio da rep\u00fablica e o al\u00edvio fiscal prometido para este ano vai ser sentido pelos cidad\u00e3os. A atualiza\u00e7\u00e3o das tabelas de reten\u00e7\u00e3o na fonte de IRS para 2024 reflete a redu\u00e7\u00e3o transversal de IRS aprovada pela Lei do Or\u00e7amento do Estado […]<\/p>","protected":false},"author":2,"featured_media":23101,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,809,19,1,171,519],"tags":[120,1215,51,1213,1214],"class_list":["post-23100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade","category-destaque","category-guias-reward-consulting","category-noticias","category-obrigacoes-fiscais","category-rubricas","tag-irs","tag-irs-2024","tag-portugal","tag-tabelas-de-retencao-na-fonte","tag-tabelas-irs-2024"],"acf":[],"_links":{"self":[{"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/posts\/23100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/comments?post=23100"}],"version-history":[{"count":2,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/posts\/23100\/revisions"}],"predecessor-version":[{"id":23107,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/posts\/23100\/revisions\/23107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/media\/23101"}],"wp:attachment":[{"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/media?parent=23100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/categories?post=23100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reward.pt\/en\/wp-json\/wp\/v2\/tags?post=23100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}