Withholding Tables in Force 03/2022
Article written by Telma Bacala ([email protected])
Order no. 2390-B/2022 published on 23 February 2022 Approves the withholding tables to be in force during the year 2022 regarding income from employment by individuals residing in mainland Portugal.
The new tables come into force on 1 March 2022, and the update affects the limits of the intervals of the various tax brackets.
https://files.dre.pt/2s/2022/02/038000001/0001000017.pdf
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table I – Dependent Work | |||||||
| Unmarried | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 710,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 720,00 | 1,8% | 0,2% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 740,00 | 4,5% | 0,6% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 754,00 | 6,3% | 0,8% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 822,00 | 7,9% | 4,5% | 1,0% | 0,0% | 0,0% | 0,0% |
| Up to | 931,00 | 10,1% | 6,7% | 3,5% | 0,0% | 0,0% | 0,0% |
| Up to | 1 015,00 | 11,3% | 7,9% | 5,7% | 1,4% | 0,0% | 0,0% |
| Up to | 1 075,00 | 12,1% | 8,8% | 6,5% | 3,3% | 0,0% | 0,0% |
| Up to | 1 154,00 | 13,1% | 10,7% | 8,3% | 5,1% | 2,7% | 0,2% |
| Up to | 1 237,00 | 14,1% | 11,8% | 9,3% | 6,1% | 3,6% | 1,2% |
| Up to | 1 333,00 | 15,2% | 12,8% | 10,5% | 7,0% | 4,6% | 2,2% |
| Up to | 1 437,00 | 16,2% | 13,8% | 11,4% | 8,0% | 6,5% | 4,0% |
| Up to | 1 577,00 | 17,2% | 14,8% | 12,3% | 10,0% | 7,5% | 5,0% |
| Up to | 1 727,00 | 18,6% | 16,3% | 14,8% | 11,4% | 8,9% | 6,5% |
| Up to | 1 887,00 | 19,9% | 18,2% | 17,3% | 14,5% | 12,5% | 11,7% |
| Up to | 1 995,00 | 20,9% | 19,3% | 18,2% | 15,5% | 14,5% | 12,5% |
| Up to | 2 109,00 | 21,9% | 20,2% | 19,2% | 16,4% | 15,5% | 13,5% |
| Up to | 2 238,00 | 22,8% | 21,3% | 20,3% | 17,5% | 16,5% | 14,5% |
| Up to | 2 389,00 | 23,8% | 22,2% | 21,3% | 18,5% | 17,6% | 15,5% |
| Up to | 2 558,00 | 24,8% | 24,2% | 22,2% | 20,4% | 18,5% | 17,6% |
| Up to | 2 792,00 | 25,8% | 25,1% | 23,3% | 21,4% | 19,4% | 18,5% |
| Up to | 3 132,00 | 27,0% | 26,4% | 24,5% | 22,5% | 20,6% | 19,6% |
| Up to | 3 566,00 | 28,6% | 28,3% | 26,8% | 25,2% | 24,6% | 23,0% |
| Up to | 4 156,00 | 29,7% | 29,5% | 27,7% | 26,2% | 25,6% | 25,0% |
| Up to | 4 692,00 | 31,4% | 31,0% | 29,4% | 27,6% | 27,0% | 26,5% |
| Up to | 5 241,00 | 32,3% | 31,8% | 31,3% | 28,9% | 28,0% | 27,4% |
| Up to | 5 933,00 | 33,3% | 32,8% | 32,2% | 29,8% | 29,2% | 28,4% |
| Up to | 6 788,00 | 35,3% | 34,9% | 34,1% | 32,2% | 31,8% | 31,5% |
| Up to | 8 011,00 | 36,3% | 35,9% | 35,5% | 34,2% | 32,8% | 32,4% |
| Up to | 9 647,00 | 38,2% | 37,8% | 37,4% | 36,2% | 35,8% | 34,4% |
| Up to | 11 384,00 | 39,2% | 38,8% | 38,4% | 37,5% | 36,7% | 35,4% |
| Up to | 19 024,00 | 40,2% | 39,8% | 39,4% | 38,5% | 38,1% | 36,4% |
| Up to | 20 403,00 | 41,2% | 40,8% | 40,4% | 39,5% | 39,1% | 37,3% |
| Up to | 22 954,00 | 41,9% | 41,7% | 41,4% | 40,5% | 40,1% | 38,5% |
| Up to | 25 504,00 | 42,9% | 42,7% | 42,3% | 41,4% | 41,1% | 39,7% |
| Higher then | 25 504,00 | 43,8% | 43,6% | 43,3% | 42,4% | 42,0% | 40,7% |
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table II – Dependent Work | |||||||
| Married single holder | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 710,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 740,00 | 3,3% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 761,00 | 3,3% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 802,00 | 4,7% | 0,9% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 844,00 | 5,6% | 1,8% | 0,9% | 0,0% | 0,0% | 0,0% |
| Up to | 894,00 | 6,5% | 3,7% | 1,2% | 0,0% | 0,0% | 0,0% |
| Up to | 983,00 | 7,3% | 4,6% | 2,9% | 0,0% | 0,0% | 0,0% |
| Up to | 1 091,00 | 8,1% | 5,5% | 3,7% | 1,0% | 0,0% | 0,0% |
| Up to | 1 237,00 | 9,2% | 6,9% | 4,7% | 2,0% | 0,0% | 0,0% |
| Up to | 1 417,00 | 10,7% | 8,9% | 7,1% | 4,3% | 2,6% | 1,7% |
| Up to | 1 644,00 | 11,7% | 10,0% | 8,1% | 6,3% | 4,5% | 2,7% |
| Up to | 1 749,00 | 13,1% | 11,4% | 10,6% | 7,7% | 5,9% | 5,1% |
| Up to | 1 866,00 | 14,0% | 12,4% | 11,7% | 9,0% | 7,3% | 6,5% |
| Up to | 2 016,00 | 15,0% | 13,3% | 12,5% | 10,0% | 9,2% | 7,4% |
| Up to | 2 177,00 | 16,0% | 14,3% | 13,5% | 10,9% | 10,2% | 8,5% |
| Up to | 2 369,00 | 17,0% | 16,3% | 14,6% | 11,9% | 11,1% | 9,5% |
| Up to | 2 590,00 | 17,8% | 17,2% | 15,6% | 13,8% | 12,1% | 11,4% |
| Up to | 2 961,00 | 18,9% | 18,2% | 16,6% | 14,8% | 13,1% | 12,3% |
| Up to | 3 387,00 | 21,5% | 21,4% | 19,8% | 18,4% | 17,1% | 16,7% |
| Up to | 3 644,00 | 22,4% | 22,3% | 21,0% | 19,4% | 19,0% | 17,6% |
| Up to | 3 917,00 | 23,4% | 23,3% | 22,0% | 20,6% | 20,0% | 18,6% |
| Up to | 4 248,00 | 24,4% | 24,3% | 22,9% | 21,6% | 21,2% | 20,6% |
| Up to | 4 646,00 | 25,9% | 25,3% | 23,9% | 22,5% | 22,1% | 21,8% |
| Up to | 5 122,00 | 26,9% | 26,3% | 25,9% | 23,5% | 23,1% | 22,7% |
| Up to | 5 705,00 | 27,8% | 27,2% | 26,9% | 24,5% | 24,1% | 23,7% |
| Up to | 6 439,00 | 28,8% | 28,2% | 27,8% | 25,5% | 25,1% | 24,7% |
| Up to | 7 389,00 | 29,7% | 29,6% | 29,2% | 27,0% | 26,9% | 26,7% |
| Up to | 8 517,00 | 30,7% | 30,6% | 30,4% | 29,0% | 27,8% | 27,6% |
| Up to | 9 421,00 | 32,1% | 32,0% | 31,9% | 30,7% | 29,3% | 29,1% |
| Up to | 10 543,00 | 33,1% | 33,0% | 32,8% | 31,7% | 31,5% | 30,0% |
| Up to | 14 140,00 | 34,4% | 34,3% | 33,8% | 32,6% | 32,4% | 31,3% |
| Up to | 20 300,00 | 36,4% | 36,3% | 36,2% | 35,1% | 34,9% | 33,7% |
| Up to | 22 954,00 | 37,3% | 37,2% | 37,1% | 36,5% | 35,9% | 34,7% |
| Up to | 25 504,00 | 38,3% | 38,2% | 38,1% | 37,4% | 37,2% | 35,7% |
| Up to | 28 564,00 | 39,3% | 39,2% | 39,1% | 38,4% | 38,2% | 37,0% |
| Higher then | 28 564,00 | 40,3% | 40,2% | 40,1% | 39,4% | 39,2% | 38,0% |
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table III – Dependent Work | |||||||
| Married two holders | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 710,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 720,00 | 1,8% | 1,7% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 740,00 | 4,5% | 3,4% | 0,5% | 0,0% | 0,0% | 0,0% |
| Up to | 754,00 | 6,3% | 3,7% | 1,0% | 0,0% | 0,0% | 0,0% |
| Up to | 822,00 | 7,9% | 5,1% | 3,4% | 2,5% | 0,6% | 0,0% |
| Up to | 931,00 | 10,1% | 7,3% | 6,5% | 3,8% | 3,1% | 1,2% |
| Up to | 1 015,00 | 11,3% | 8,6% | 7,8% | 5,1% | 4,4% | 3,1% |
| Up to | 1 075,00 | 12,1% | 9,5% | 8,6% | 6,0% | 4,8% | 3,9% |
| Up to | 1 154,00 | 13,1% | 11,4% | 10,6% | 7,9% | 7,1% | 5,3% |
| Up to | 1 237,00 | 14,1% | 12,4% | 11,5% | 8,9% | 8,0% | 6,3% |
| Up to | 1 333,00 | 15,1% | 14,4% | 12,6% | 10,7% | 9,0% | 8,1% |
| Up to | 1 437,00 | 16,1% | 15,3% | 13,6% | 11,9% | 10,0% | 9,2% |
| Up to | 1 577,00 | 17,1% | 16,4% | 14,6% | 12,8% | 11,1% | 10,2% |
| Up to | 1 727,00 | 18,5% | 17,7% | 16,1% | 14,3% | 13,4% | 11,7% |
| Up to | 1 887,00 | 19,9% | 19,3% | 17,6% | 16,0% | 15,2% | 13,5% |
| Up to | 1 995,00 | 20,9% | 20,4% | 18,5% | 16,9% | 16,1% | 14,5% |
| Up to | 2 109,00 | 21,9% | 21,4% | 19,6% | 17,7% | 17,0% | 16,3% |
| Up to | 2 238,00 | 22,8% | 22,3% | 20,7% | 18,9% | 17,9% | 17,3% |
| Up to | 2 389,00 | 23,8% | 23,4% | 22,6% | 19,9% | 19,1% | 18,2% |
| Up to | 2 558,00 | 24,8% | 24,4% | 23,6% | 21,0% | 20,2% | 19,4% |
| Up to | 2 792,00 | 25,7% | 25,2% | 24,6% | 21,9% | 21,2% | 20,4% |
| Up to | 3 132,00 | 26,9% | 26,5% | 25,7% | 23,1% | 22,3% | 21,6% |
| Up to | 3 566,00 | 28,5% | 28,4% | 28,0% | 25,7% | 25,3% | 24,9% |
| Up to | 4 156,00 | 29,6% | 29,5% | 29,0% | 27,6% | 26,3% | 25,9% |
| Up to | 4 692,00 | 31,4% | 31,1% | 30,7% | 29,0% | 27,7% | 27,3% |
| Up to | 5 241,00 | 32,3% | 32,0% | 31,6% | 30,3% | 29,6% | 28,3% |
| Up to | 5 933,00 | 33,3% | 33,0% | 32,6% | 31,3% | 30,9% | 29,2% |
| Up to | 6 788,00 | 35,2% | 35,0% | 34,5% | 33,8% | 33,6% | 33,4% |
| Up to | 8 011,00 | 36,2% | 36,0% | 35,8% | 34,7% | 34,6% | 34,4% |
| Up to | 9 647,00 | 38,1% | 37,9% | 37,7% | 36,6% | 36,4% | 36,3% |
| Up to | 11 384,00 | 39,1% | 38,9% | 38,7% | 38,0% | 37,4% | 37,2% |
| Up to | 19 024,00 | 40,1% | 39,9% | 39,7% | 39,0% | 38,8% | 38,2% |
| Up to | 20 403,00 | 41,1% | 40,9% | 40,7% | 40,0% | 39,8% | 39,2% |
| Up to | 22 954,00 | 41,8% | 41,7% | 41,6% | 41,0% | 40,8% | 40,4% |
| Up to | 25 504,00 | 42,8% | 42,7% | 42,6% | 41,9% | 41,7% | 41,5% |
| Higher than | 25 504,00 | 43,8% | 43,7% | 43,6% | 42,9% | 42,7% | 42,5% |
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table I V – Dependent Work | |||||||
| Unmarried – Handicapped | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 1 322,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 427,00 | 1,2% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 469,00 | 4,1% | 0,6% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 654,00 | 5,1% | 2,6% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 974,00 | 6,6% | 4,7% | 3,7% | 0,2% | 0,0% | 0,0% |
| Up to | 2 098,00 | 8,0% | 6,2% | 5,2% | 2,2% | 1,2% | 0,0% |
| Up to | 2 233,00 | 9,9% | 7,2% | 6,2% | 4,2% | 2,2% | 1,2% |
| Up to | 2 335,00 | 12,3% | 9,5% | 7,6% | 5,7% | 3,7% | 2,7% |
| Up to | 2 502,00 | 14,3% | 11,5% | 9,6% | 7,6% | 5,8% | 3,7% |
| Up to | 2 585,00 | 15,2% | 13,4% | 11,5% | 9,6% | 6,7% | 5,8% |
| Up to | 2 687,00 | 16,3% | 14,4% | 12,4% | 10,6% | 8,6% | 7,6% |
| Up to | 2 956,00 | 17,2% | 15,4% | 13,4% | 11,6% | 10,6% | 9,6% |
| Up to | 3 277,00 | 18,3% | 16,9% | 15,3% | 13,8% | 13,2% | 12,6% |
| Up to | 3 618,00 | 19,5% | 18,0% | 16,5% | 14,9% | 14,3% | 13,7% |
| Up to | 3 752,00 | 20,5% | 19,2% | 18,4% | 15,9% | 15,3% | 14,7% |
| Up to | 3 969,00 | 21,5% | 20,2% | 19,6% | 16,9% | 16,3% | 15,7% |
| Up to | 4 393,00 | 23,4% | 22,1% | 21,6% | 19,0% | 18,2% | 17,6% |
| Up to | 4 662,00 | 24,4% | 23,1% | 22,5% | 20,0% | 19,4% | 18,6% |
| Up to | 4 961,00 | 25,4% | 24,1% | 23,5% | 21,0% | 20,4% | 19,8% |
| Up to | 5 251,00 | 26,4% | 25,1% | 24,5% | 22,0% | 21,4% | 20,8% |
| Up to | 5 685,00 | 27,3% | 26,1% | 25,5% | 23,9% | 22,3% | 21,8% |
| Up to | 6 119,00 | 28,8% | 27,5% | 27,0% | 25,4% | 23,8% | 23,2% |
| Up to | 6 829,00 | 29,7% | 28,7% | 28,3% | 27,0% | 25,6% | 25,2% |
| Up to | 7 302,00 | 30,7% | 29,8% | 29,3% | 27,9% | 26,6% | 26,2% |
| Up to | 7 888,00 | 31,7% | 30,8% | 30,4% | 28,9% | 28,5% | 27,1% |
| Up to | 8 577,00 | 32,6% | 31,8% | 31,4% | 30,0% | 29,0% | 28,1% |
| Up to | 9 368,00 | 33,6% | 32,7% | 32,3% | 31,0% | 29,6% | 29,1% |
| Up to | 10 109,00 | 35,1% | 34,2% | 33,8% | 32,4% | 32,0% | 30,7% |
| Up to | 12 648,00 | 36,1% | 35,2% | 34,8% | 33,4% | 33,0% | 31,7% |
| Higher than | 12 648,00 | 37,0% | 36,2% | 35,8% | 34,4% | 34,0% | 32,6% |
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table V – Dependent Work | |||||||
| Married Single Holder – Handicapped | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 1 665,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 769,00 | 0,8% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 923,00 | 3,7% | 1,0% | 0,2% | 0,0% | 0,0% | 0,0% |
| Up to | 1 990,00 | 4,7% | 3,0% | 2,2% | 0,4% | 0,0% | 0,0% |
| Up to | 2 364,00 | 5,7% | 5,0% | 3,2% | 1,4% | 0,0% | 0,0% |
| Up to | 2 543,00 | 6,6% | 6,0% | 4,2% | 2,4% | 0,6% | 0,0% |
| Up to | 2 792,00 | 8,5% | 7,8% | 6,2% | 4,4% | 3,6% | 1,8% |
| Up to | 2 998,00 | 9,5% | 8,8% | 7,2% | 5,4% | 4,6% | 2,8% |
| Up to | 3 215,00 | 11,0% | 10,3% | 8,6% | 6,9% | 6,1% | 4,3% |
| Up to | 3 387,00 | 12,2% | 11,9% | 10,5% | 9,1% | 8,7% | 8,3% |
| Up to | 3 545,00 | 13,6% | 13,5% | 12,0% | 10,6% | 10,2% | 9,8% |
| Up to | 3 649,00 | 14,6% | 14,5% | 14,1% | 11,6% | 11,2% | 10,8% |
| Up to | 3 861,00 | 15,6% | 15,5% | 15,1% | 12,7% | 12,2% | 11,8% |
| Up to | 3 969,00 | 16,6% | 16,5% | 16,1% | 13,7% | 13,3% | 12,7% |
| Up to | 4 290,00 | 17,5% | 17,4% | 17,1% | 14,7% | 14,3% | 13,9% |
| Up to | 4 497,00 | 18,5% | 18,4% | 18,0% | 15,7% | 15,3% | 14,9% |
| Up to | 4 936,00 | 19,5% | 19,4% | 19,0% | 16,7% | 16,3% | 15,9% |
| Up to | 5 364,00 | 20,5% | 20,4% | 20,0% | 17,6% | 17,2% | 16,9% |
| Up to | 5 576,00 | 21,5% | 21,4% | 21,0% | 19,6% | 18,2% | 17,8% |
| Up to | 6 015,00 | 22,4% | 22,3% | 22,0% | 20,6% | 19,2% | 18,8% |
| Up to | 6 331,00 | 23,4% | 23,3% | 22,9% | 21,6% | 20,2% | 19,8% |
| Up to | 6 920,00 | 24,7% | 24,6% | 24,5% | 23,1% | 22,0% | 21,8% |
| Up to | 7 452,00 | 25,7% | 25,6% | 25,5% | 24,3% | 23,9% | 22,7% |
| Up to | 8 299,00 | 26,7% | 26,6% | 26,5% | 25,3% | 25,1% | 23,7% |
| Up to | 9 261,00 | 27,6% | 27,5% | 27,4% | 26,3% | 26,1% | 24,9% |
| Up to | 10 325,00 | 29,1% | 29,0% | 28,9% | 27,7% | 27,5% | 26,4% |
| Up to | 11 389,00 | 30,0% | 29,9% | 29,8% | 28,7% | 28,5% | 27,3% |
| Up to | 13 126,00 | 31,5% | 31,4% | 31,3% | 30,1% | 29,9% | 28,8% |
| Higher than | 13 126,00 | 32,4% | 32,3% | 32,2% | 31,1% | 30,9% | 29,7% |
| WITHHOLDING TAX TABLES FOR THE CONTINENT – 2022 | |||||||
| Table VI – Dependent Work | |||||||
| Married Two Holders – Handicap | |||||||
| Monthly Salary (Gross) Euros | Number of Dependents | ||||||
| 0 | 1 | 2 | 3 | 4 | 5 or more | ||
| Up to | 1 322,00 | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 427,00 | 1,2% | 0,0% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 469,00 | 3,6% | 2,8% | 0,0% | 0,0% | 0,0% | 0,0% |
| Up to | 1 654,00 | 4,6% | 3,8% | 1,9% | 0,0% | 0,0% | 0,0% |
| Up to | 1 974,00 | 6,6% | 5,8% | 4,1% | 2,3% | 1,5% | 0,0% |
| Up to | 2 098,00 | 8,0% | 7,4% | 5,5% | 3,8% | 3,0% | 2,2% |
| Up to | 2 233,00 | 9,9% | 8,3% | 7,5% | 5,7% | 4,0% | 3,2% |
| Up to | 2 335,00 | 12,3% | 10,7% | 9,0% | 7,3% | 6,4% | 5,6% |
| Up to | 2 502,00 | 14,3% | 12,6% | 10,9% | 9,2% | 7,4% | 6,6% |
| Up to | 2 585,00 | 15,2% | 13,6% | 12,8% | 11,1% | 9,4% | 8,6% |
| Up to | 2 687,00 | 16,3% | 14,6% | 13,8% | 12,1% | 10,4% | 9,6% |
| Up to | 2 956,00 | 17,2% | 15,6% | 14,8% | 13,1% | 11,4% | 10,6% |
| Up to | 3 277,00 | 18,3% | 17,1% | 16,7% | 15,3% | 14,0% | 13,6% |
| Up to | 3 618,00 | 19,5% | 18,2% | 17,8% | 16,5% | 15,1% | 14,7% |
| Up to | 3 752,00 | 20,5% | 19,4% | 18,8% | 17,4% | 17,1% | 15,7% |
| Up to | 3 969,00 | 21,5% | 20,4% | 20,0% | 18,4% | 18,0% | 16,7% |
| Up to | 4 393,00 | 22,9% | 21,9% | 21,5% | 20,1% | 19,5% | 18,1% |
| Up to | 4 662,00 | 23,9% | 22,8% | 22,4% | 21,1% | 20,7% | 20,1% |
| Up to | 4 961,00 | 24,9% | 23,8% | 23,4% | 22,1% | 21,7% | 21,3% |
| Up to | 5 251,00 | 25,9% | 24,8% | 24,4% | 23,0% | 22,6% | 22,2% |
| Up to | 5 685,00 | 26,9% | 25,8% | 25,4% | 24,0% | 23,6% | 23,2% |
| Up to | 6 119,00 | 28,3% | 27,2% | 26,9% | 25,5% | 25,1% | 24,7% |
| Up to | 6 829,00 | 29,7% | 28,9% | 28,7% | 27,5% | 27,3% | 27,1% |
| Up to | 7 302,00 | 30,7% | 30,0% | 29,6% | 28,5% | 28,3% | 28,1% |
| Up to | 7 888,00 | 31,7% | 31,0% | 30,8% | 29,4% | 29,3% | 29,1% |
| Up to | 8 577,00 | 32,6% | 31,9% | 31,8% | 30,6% | 30,2% | 30,0% |
| Up to | 9 368,00 | 33,6% | 32,9% | 32,7% | 31,6% | 31,4% | 31,0% |
| Up to | 10 109,00 | 35,1% | 34,4% | 34,2% | 33,0% | 32,8% | 32,6% |
| Up to | 12 648,00 | 36,1% | 35,4% | 35,2% | 34,0% | 33,8% | 33,6% |
| Higher than | 12 648,00 | 37,0% | 36,4% | 36,2% | 35,0% | 34,8% | 34,6% |
| WITHHOLDING TAX TABLE FOR THE CONTINENT – 2022 | |||||||
| Table VII – PENSIONS | |||||||
| Monthly Salary (Gross) Euros | Married two holders / Unmarried | Married single holder | |||||
| Up to | 710,00 | 0,0% | 0,0% | ||||
| Up to | 773,00 | 4,0% | 0,9% | ||||
| Up to | 849,00 | 5,8% | 2,8% | ||||
| Up to | 924,00 | 8,1% | 5,2% | ||||
| Up to | 988,00 | 9,0% | 5,2% | ||||
| Up to | 1 061,00 | 9,8% | 5,6% | ||||
| Up to | 1 089,00 | 10,7% | 6,0% | ||||
| Up to | 1 170,00 | 11,8% | 8,5% | ||||
| Up to | 1 239,00 | 12,8% | 8,5% | ||||
| Up to | 1 337,00 | 13,8% | 9,5% | ||||
| Up to | 1 438,00 | 14,9% | 10,5% | ||||
| Up to | 1 566,00 | 15,9% | 11,5% | ||||
| Up to | 1 696,00 | 16,9% | 13,0% | ||||
| Up to | 1 775,00 | 17,5% | 14,0% | ||||
| Up to | 1 874,00 | 17,9% | 14,5% | ||||
| Up to | 1 973,00 | 19,9% | 15,5% | ||||
| Up to | 2 093,00 | 20,8% | 16,4% | ||||
| Up to | 2 223,00 | 22,3% | 17,5% | ||||
| Up to | 2 371,00 | 23,3% | 17,5% | ||||
| Up to | 2 502,00 | 23,9% | 18,5% | ||||
| Up to | 2 579,00 | 25,4% | 18,5% | ||||
| Up to | 2 719,00 | 26,4% | 19,5% | ||||
| Up to | 2 884,00 | 27,4% | 21,0% | ||||
| Up to | 3 076,00 | 28,6% | 22,7% | ||||
| Up to | 3 224,00 | 30,3% | 23,9% | ||||
| Up to | 3 426,00 | 31,3% | 24,9% | ||||
| Up to | 3 655,00 | 32,3% | 26,9% | ||||
| Up to | 3 915,00 | 32,8% | 27,4% | ||||
| Up to | 4 184,00 | 33,3% | 27,4% | ||||
| Up to | 4 433,00 | 33,8% | 27,4% | ||||
| Up to | 4 681,00 | 34,8% | 28,4% | ||||
| Up to | 4 968,00 | 36,3% | 29,9% | ||||
| Up to | 5 381,00 | 37,3% | 30,8% | ||||
| Up to | 7 265,00 | 38,3% | 31,8% | ||||
| Up to | 7 587,00 | 39,3% | 32,8% | ||||
| Up to | 8 725,00 | 39,3% | 33,8% | ||||
| Higher than | 8 725,00 | 39,8% | 34,3% | ||||
| WITHHOLDING TAX TABLE FOR THE CONTINENT – 2022 | |||||||
| Table VIII – PENSION INCOME | |||||||
| Handicaped Holders | |||||||
| Monthly Salary (Gross) Euros | Married two holders /Unmarried | Married single holder | |||||
| Up to | 1 423,00 | 0,0% | 0,0% | ||||
| Up to | 1 619,00 | 1,8% | 0,0% | ||||
| Up to | 1 657,00 | 3,8% | 0,0% | ||||
| Up to | 1 855,00 | 5,7% | 3,8% | ||||
| Up to | 1 923,00 | 6,7% | 4,3% | ||||
| Up to | 2 022,00 | 8,2% | 5,3% | ||||
| Up to | 2 122,00 | 9,6% | 5,7% | ||||
| Up to | 2 269,00 | 11,1% | 5,7% | ||||
| Up to | 2 369,00 | 12,1% | 6,2% | ||||
| Up to | 2 466,00 | 13,1% | 6,7% | ||||
| Up to | 2 505,00 | 14,6% | 6,7% | ||||
| Up to | 2 697,00 | 15,6% | 8,7% | ||||
| Up to | 2 794,00 | 16,6% | 11,7% | ||||
| Up to | 2 889,00 | 17,6% | 12,7% | ||||
| Up to | 2 986,00 | 18,1% | 12,7% | ||||
| Up to | 3 081,00 | 19,1% | 13,7% | ||||
| Up to | 3 177,00 | 19,6% | 14,2% | ||||
| Up to | 3 272,00 | 20,3% | 15,3% | ||||
| Up to | 3 464,00 | 21,4% | 16,9% | ||||
| Up to | 3 655,00 | 21,9% | 17,4% | ||||
| Up to | 3 847,00 | 22,9% | 18,4% | ||||
| Up to | 4 040,00 | 22,9% | 18,4% | ||||
| Higher than | 4 040,00 | 24,4% | 19,9% | ||||
| WITHHOLDING TAX TABLE FOR THE CONTINENT – 2022 | |||||||
| Table IX – PENSION INCOME | |||||||
| DISABLED MEMBERS OF THE ARMED FORCES | |||||||
| Monthly Salary (Gross) Euros | Married two holders / Unmarried | Married single holder | |||||
| Up to | 1 423,00 | 0,0% | 0,0% | ||||
| Up to | 1 619,00 | 1,3% | 0,0% | ||||
| Up to | 1 657,00 | 3,8% | 0,0% | ||||
| Up to | 1 855,00 | 5,7% | 3,3% | ||||
| Up to | 1 923,00 | 6,7% | 4,3% | ||||
| Up to | 2 022,00 | 8,2% | 4,3% | ||||
| Up to | 2 122,00 | 9,2% | 5,7% | ||||
| Up to | 2 269,00 | 10,6% | 5,7% | ||||
| Up to | 2 369,00 | 11,6% | 6,2% | ||||
| Up to | 2 466,00 | 12,6% | 6,7% | ||||
| Up to | 2 505,00 | 14,1% | 6,7% | ||||
| Up to | 2 697,00 | 15,1% | 8,7% | ||||
| Up to | 2 794,00 | 16,1% | 11,2% | ||||
| Up to | 2 889,00 | 17,1% | 12,2% | ||||
| Up to | 2 986,00 | 17,6% | 12,2% | ||||
| Up to | 3 081,00 | 18,6% | 13,2% | ||||
| Up to | 3 177,00 | 19,1% | 13,7% | ||||
| Up to | 3 272,00 | 19,8% | 14,8% | ||||
| Up to | 3 464,00 | 20,9% | 16,4% | ||||
| Up to | 3 655,00 | 21,4% | 16,9% | ||||
| Up to | 3 847,00 | 22,4% | 17,9% | ||||
| Up to | 4 040,00 | 22,9% | 18,4% | ||||
| Higher than | 4 040,00 | 23,9% | 19,4% | ||||
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