{"id":2421,"date":"2026-02-09T13:07:43","date_gmt":"2026-02-09T13:07:43","guid":{"rendered":"https:\/\/www.unitlegal.pt\/2026\/02\/09\/new-withholding-tax-tables\/"},"modified":"2026-02-09T13:07:43","modified_gmt":"2026-02-09T13:07:43","slug":"new-withholding-tax-tables","status":"publish","type":"post","link":"https:\/\/www.unitlegal.pt\/en\/2026\/02\/09\/new-withholding-tax-tables\/","title":{"rendered":"New Withholding Tax Tables"},"content":{"rendered":"<p><span style=\"color: #000000;\">With the entry into force of Law No. 73-A\/2025 of 30 December, which approved the State Budget for 2026, the Personal Income Tax (IRS) brackets and the Minimum Subsistence Threshold were updated, thereby making it necessary to approve new withholding tax tables.<\/span><\/p>\n<p><span style=\"color: #000000;\">In this context, by Order No. 233-A\/2026 of 6 January, issued by the Secretary of State for Tax Affairs and published in the Official Gazette new withholding tax tables were approved, applicable to income from dependent employment and to pensions paid or made available, with effect from 1 January 2026.<\/span><\/p>\n<p><span style=\"color: #000000;\">This Circular of the Portuguese Tax and Customs Authority serves to publish the new withholding tax tables applicable to income from dependent employment and pensions paid or made available to income recipients resident in national territory, applicable as from 1 January 2026.<\/span><\/p>\n<p><span style=\"color: #000000;\">The Excel files containing the new IRS withholding tax tables (Tables I to XI), applicable to income paid or made available as from 1 January 2026, are available on the Portal das Finan\u00e7as.<\/span><\/p>\n<p><span style=\"color: #000000;\">For further information, please consult: CIRCULAR N\u00ba 1\/2026 https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Circular_1_2026.pdf<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the entry into force of Law No. 73-A\/2025 of 30 December, which approved the State Budget for 2026, the Personal Income Tax (IRS) brackets and the Minimum Subsistence Threshold&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1522,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[47,137,131],"class_list":["post-2421","post","type-post","status-publish","format-standard","has-post-thumbnail","category-update-u-en","tag-irs-en","tag-irstables","tag-taxes"],"_links":{"self":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2421"}],"version-history":[{"count":0,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2421\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media\/1522"}],"wp:attachment":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}