Tabela I Trabalho dependente

No casado
Remunerao Mensal
Euros

At 585,00
At 590,00
At 595,00
At 633,00
At 675,00
At 726,00
At 801,00
At 907,00
At 988,00
At 1.048,00
At 1.124,00
At 1.205,00
At 1.300,00
At 1.401,00
At 1.537,00
At 1.683,00
At 1.840,00
At 1.945,00
At 2.056,00
At 2.182,00
At 2.328,00
At 2.495,00
At 2.722,00
At 3.054,00
At 3.478,00
At 4.052,00
At 4.576,00
At 5.111,00
At 5.786,00
At 6.653,00
At 7.852,00
At 9.455,00
At 11.159,00
At 18.648,00
At 20.000,00
At 22.500,00
At 25.000,00
Superior a 25.000,00

0,00%
1,00%
2,00%
5,00%
6,00%
7,50%
8,50%
11,00%
12,50%
13,50%
14,50%
15,50%
16,50%
17,50%
18,50%
20,00%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
29,50%
30,50%
32,50%
33,50%
34,50%
36,50%
37,50%
39,50%
40,50%
41,50%
42,50%
43,00%
43,50%
44,50%

0,00%
0,00%
0,00%
3,00%
4,00%
5,50%
7,50%
10,00%
11,50%
12,50%
13,50%
14,50%
15,50%
16,50%
17,50%
19,00%
20,50%
21,50%
22,50%
23,50%
24,50%
26,50%
27,50%
28,50%
29,50%
30,50%
32,00%
33,00%
34,00%
35,50%
36,50%
38,50%
39,50%
40,50%
41,50%
42,50%
43,50%
44,50%

N de Dependentes
2
3

0,00%
0,00%
0,00%
2,00%
3,00%
4,50%
5,50%
8,00%
10,50%
11,50%
12,50%
13,50%
14,50%
15,50%
16,50%
19,00%
20,50%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
29,50%
31,00%
33,00%
34,00%
35,50%
36,50%
38,50%
39,50%
40,50%
41,50%
42,50%
43,50%
44,50%

0,00%
0,00%
0,00%
1,00%
1,50%
2,50%
3,50%
6,00%
7,50%
9,50%
10,50%
11,50%
12,50%
13,50%
15,50%
17,00%
18,50%
19,50%
20,50%
21,50%
22,50%
24,50%
25,50%
26,50%
27,50%
28,50%
30,00%
31,00%
32,00%
34,00%
36,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%
44,00%

0,00%
0,00%
0,00%
0,00%
1,00%
1,50%
2,50%
5,00%
6,50%
7,50%
9,50%
10,50%
11,50%
13,50%
14,50%
16,00%
17,50%
19,50%
20,50%
21,50%
22,50%
23,50%
24,50%
25,50%
27,50%
28,50%
30,00%
31,00%
32,00%
34,00%
35,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%
44,00%

5 ou mais

0,00%
0,00%
0,00%
0,00%
0,00%
1,00%
1,50%
4,00%
5,50%
6,50%
8,50%
9,50%
10,50%
12,50%
13,50%
15,00%
17,50%
18,50%
19,50%
20,50%
21,50%
23,50%
24,50%
25,50%
26,50%
28,50%
30,00%
31,00%
32,00%
34,00%
35,00%
37,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%

Tabela II Trabalho dependente

Casado nico titular
Remunerao Mensal
Euros

At 633,00
At 675,00
At 696,00
At 741,00
At 781,00
At 822,00
At 872,00
At 958,00
At 1.063,00
At 1.205,00
At 1.381,00
At 1.603,00
At 1.704,00
At 1.819,00
At 1.966,00
At 2.122,00
At 2.308,00
At 2.525,00
At 2.888,00
At 3.301,00
At 3.553,00
At 3.820,00
At 4.143,00
At 4.531,00
At 4.995,00
At 5.564,00
At 6.280,00
At 7.207,00
At 8.306,00
At 9.188,00
At 10.282,00
At 13.860,00
At 19.898,00
At 22.500,00
At 25.000,00
At 28.000,00
Superior a 28.000,00

0,00%
0,50%
2,50%
3,50%
5,00%
6,00%
7,00%
8,00%
9,00%
10,00%
11,50%
12,50%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
22,00%
23,00%
24,00%
25,00%
26,50%
27,50%
28,50%
29,50%
30,50%
31,50%
33,00%
34,00%
35,00%
37,00%
38,00%
38,50%
39,50%
40,50%

0,00%
0,50%
1,00%
1,00%
3,00%
4,00%
6,00%
7,00%
8,00%
9,00%
10,50%
11,50%
13,00%
14,00%
15,00%
16,00%
18,00%
19,00%
20,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,00%
30,00%
31,00%
32,50%
33,50%
34,50%
36,50%
37,50%
38,50%
39,50%
40,50%

N de Dependentes
2
3

0,00%
0,50%
1,00%
1,00%
1,50%
3,00%
4,00%
6,00%
7,00%
8,00%
9,50%
10,50%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
21,00%
22,00%
23,00%
24,00%
25,00%
27,00%
28,00%
29,00%
30,00%
31,00%
32,50%
33,50%
34,50%
36,50%
37,50%
38,50%
39,50%
40,50%

0,00%
0,00%
0,50%
0,50%
1,00%
1,00%
2,00%
3,00%
5,00%
6,00%
7,50%
9,50%
11,00%
12,00%
13,00%
14,00%
15,00%
17,00%
18,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
30,00%
31,50%
32,50%
33,50%
36,00%
37,00%
38,00%
39,00%
40,00%

0,00%
0,00%
0,00%
0,50%
1,00%
1,00%
1,00%
2,00%
3,00%
5,00%
6,50%
8,50%
10,00%
11,00%
13,00%
14,00%
15,00%
16,00%
17,00%
19,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,00%
30,50%
32,50%
33,50%
36,00%
37,00%
38,00%
39,00%
40,00%

5 ou mais

0,00%
0,00%
0,00%
0,00%
0,50%
0,50%
0,50%
1,00%
2,00%
4,00%
6,50%
7,50%
10,00%
11,00%
12,00%
13,00%
14,00%
16,00%
17,00%
19,00%
20,00%
21,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,00%
30,50%
31,50%
32,50%
35,00%
36,00%
37,00%
38,00%
39,00%

Tabela III Trabalho dependente

Casado dois titulares
Remunerao Mensal
Euros

At 585,00
At 590,00
At 595,00
At 633,00
At 675,00
At 726,00
At 801,00
At 907,00
At 988,00
At 1.048,00
At 1.124,00
At 1.205,00
At 1.300,00
At 1.401,00
At 1.537,00
At 1.683,00
At 1.840,00
At 1.945,00
At 2.056,00
At 2.182,00
At 2.328,00
At 2.495,00
At 2.722,00
At 3.054,00
At 3.478,00
At 4.052,00
At 4.576,00
At 5.111,00
At 5.786,00
At 6.653,00
At 7.852,00
At 9.455,00
At 11.159,00
At 18.648,00
At 20.000,00
At 22.500,00
At 25.000,00
Superior a 25.000,00

0,00%
1,00%
2,00%
5,00%
6,00%
7,50%
8,50%
11,00%
12,50%
13,50%
14,50%
15,50%
16,50%
17,50%
18,50%
20,00%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
29,50%
30,50%
32,50%
33,50%
34,50%
36,50%
37,50%
39,50%
40,50%
41,50%
42,50%
43,00%
43,50%
44,50%

0,00%
0,00%
1,00%
4,00%
5,00%
6,50%
7,50%
10,00%
11,50%
12,50%
13,50%
14,50%
16,50%
17,50%
18,50%
20,00%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
29,50%
30,50%
32,00%
33,00%
34,00%
35,50%
36,50%
38,50%
39,50%
40,50%
41,50%
42,50%
43,50%
44,50%

N de Dependentes
2
3

0,00%
0,00%
0,00%
3,00%
4,00%
5,50%
6,50%
10,00%
11,50%
12,50%
13,50%
14,50%
15,50%
16,50%
17,50%
19,00%
20,50%
21,50%
22,50%
23,50%
25,50%
26,50%
27,50%
28,50%
29,50%
30,50%
32,00%
33,00%
34,00%
35,50%
36,50%
38,50%
39,50%
40,50%
41,50%
42,50%
43,50%
44,50%

0,00%
0,00%
0,00%
1,50%
2,00%
3,50%
5,50%
8,00%
9,50%
10,50%
11,50%
12,50%
14,50%
15,50%
16,50%
18,00%
19,50%
20,50%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
29,50%
31,00%
32,00%
33,00%
35,00%
36,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%
44,00%

0,00%
0,00%
0,00%
1,50%
2,00%
3,00%
4,50%
7,00%
8,50%
9,50%
11,50%
12,50%
13,50%
14,50%
15,50%
18,00%
19,50%
20,50%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
30,00%
32,00%
33,00%
35,00%
36,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%
44,00%

5 ou mais

0,00%
0,00%
0,00%
1,00%
1,50%
2,00%
3,00%
6,00%
8,50%
9,50%
10,50%
11,50%
13,50%
14,50%
15,50%
17,00%
18,50%
19,50%
21,50%
22,50%
23,50%
24,50%
25,50%
26,50%
27,50%
28,50%
30,00%
31,00%
32,00%
35,00%
36,00%
38,00%
39,00%
40,00%
41,00%
42,00%
43,00%
44,00%

Tabela IV - Trabalho dependente

No casado - Deficiente
Remunerao Mensal
Euros

At 1.290,00
At 1.391,00
At 1.431,00
At 1.613,00
At 1.925,00
At 2.046,00
At 2.177,00
At 2.278,00
At 2.439,00
At 2.520,00
At 2.621,00
At 2.883,00
At 3.195,00
At 3.528,00
At 3.659,00
At 3.871,00
At 4.284,00
At 4.546,00
At 4.838,00
At 5.121,00
At 5.544,00
At 5.967,00
At 6.693,00
At 7.157,00
At 7.731,00
At 8.407,00
At 9.183,00
At 9.909,00
At 12.398,00
Superior a 12.398,00

0,00%
1,50%
4,50%
5,50%
7,00%
8,50%
10,50%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,50%
30,50%
31,50%
32,50%
33,50%
34,50%
36,00%
37,00%
38,00%

0,00%
0,50%
2,50%
4,50%
6,00%
7,50%
8,50%
11,00%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,50%
29,50%
30,50%
31,50%
32,50%
33,50%
35,00%
36,00%
37,00%

N de Dependentes
2
3

0,00%
0,50%
2,50%
3,50%
6,00%
7,50%
8,50%
10,00%
12,00%
14,00%
15,00%
16,00%
17,00%
18,00%
20,00%
21,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,50%
29,50%
30,50%
31,50%
32,50%
33,50%
35,00%
36,00%
37,00%

0,00%
0,00%
2,00%
2,00%
3,50%
5,50%
7,50%
9,00%
11,00%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
21,00%
22,00%
23,00%
24,00%
26,00%
27,50%
28,50%
29,50%
30,50%
31,50%
32,50%
34,00%
35,00%
36,00%

0,00%
0,00%
2,00%
2,00%
3,50%
5,50%
6,50%
8,00%
10,00%
11,00%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,50%
27,50%
28,50%
30,50%
31,50%
31,50%
34,00%
35,00%
36,00%

5 ou mais

0,00%
0,00%
2,00%
2,00%
2,00%
4,50%
6,50%
8,00%
9,00%
11,00%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,50%
27,50%
28,50%
29,50%
30,50%
31,50%
33,00%
34,00%
35,00%

Tabela V - Trabalho dependente

Casado, nico titular - Deficiente
Remunerao Mensal
Euros

At 1.624,00
At 1.724,00
At 1.875,00
At 1.940,00
At 2.303,00
At 2.480,00
At 2.722,00
At 2.923,00
At 3.135,00
At 3.301,00
At 3.457,00
At 3.558,00
At 3.765,00
At 3.871,00
At 4.183,00
At 4.385,00
At 4.813,00
At 5.232,00
At 5.438,00
At 5.867,00
At 6.174,00
At 6.749,00
At 7.268,00
At 8.094,00
At 9.032,00
At 10.070,00
At 11.108,00
At 12.802,00
Superior a 12.802,00

0,00%
1,00%
4,00%
5,00%
6,00%
7,00%
9,00%
10,00%
11,50%
12,50%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,50%
30,50%
32,00%
33,00%

0,00%
0,50%
2,00%
4,00%
6,00%
7,00%
9,00%
10,00%
11,50%
12,50%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,50%
30,50%
32,00%
33,00%

N de Dependentes
2
3

0,00%
0,50%
2,00%
4,00%
5,00%
6,00%
8,00%
9,00%
10,50%
11,50%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,00%
29,50%
30,50%
32,00%
33,00%

0,00%
0,00%
1,50%
3,00%
4,00%
5,00%
7,00%
8,00%
9,50%
10,50%
12,00%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,00%
28,50%
29,50%
31,00%
32,00%

0,00%
0,00%
1,50%
1,50%
3,00%
4,00%
7,00%
8,00%
9,50%
10,50%
12,00%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
25,00%
26,00%
27,00%
28,50%
29,50%
31,00%
32,00%

5 ou mais

0,00%
0,00%
1,50%
1,50%
3,00%
4,00%
6,00%
7,00%
8,50%
10,50%
12,00%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
26,00%
27,50%
28,50%
30,00%
31,00%

Tabela VI - Trabalho dependente

Casado, dois titulares - Deficiente
Remunerao Mensal
Euros

At 1.290,00
At 1.391,00
At 1.431,00
At 1.613,00
At 1.925,00
At 2.046,00
At 2.177,00
At 2.278,00
At 2.439,00
At 2.520,00
At 2.621,00
At 2.883,00
At 3.195,00
At 3.528,00
At 3.659,00
At 3.871,00
At 4.284,00
At 4.546,00
At 4.838,00
At 5.121,00
At 5.544,00
At 5.967,00
At 6.693,00
At 7.157,00
At 7.731,00
At 8.407,00
At 9.183,00
At 9.909,00
At 12.398,00
Superior a 12.398,00

0,00%
1,50%
4,00%
5,00%
7,00%
8,50%
10,50%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,50%
24,50%
25,50%
26,50%
27,50%
29,00%
30,50%
31,50%
32,50%
33,50%
34,50%
36,00%
37,00%
38,00%

0,00%
0,50%
4,00%
5,00%
7,00%
8,50%
9,50%
12,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,50%
23,50%
24,50%
25,50%
26,50%
28,00%
29,50%
30,50%
31,50%
32,50%
33,50%
35,00%
36,00%
37,00%

N de Dependentes
2
3

0,00%
0,50%
2,00%
4,00%
6,00%
7,50%
9,50%
11,00%
13,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,00%
22,50%
23,50%
24,50%
25,50%
26,50%
28,00%
29,50%
30,50%
31,50%
32,50%
33,50%
35,00%
36,00%
37,00%

0,00%
0,00%
1,50%
3,00%
5,00%
6,50%
8,50%
10,00%
12,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,00%
21,50%
22,50%
23,50%
24,50%
25,50%
27,00%
28,50%
29,50%
30,50%
31,50%
32,50%
34,00%
35,00%
36,00%

0,00%
0,00%
1,50%
3,00%
5,00%
6,50%
7,50%
10,00%
11,00%
13,00%
14,00%
15,00%
16,00%
17,00%
19,00%
20,00%
21,50%
22,50%
23,50%
24,50%
25,50%
27,00%
28,50%
29,50%
30,50%
31,50%
32,50%
34,00%
35,00%
36,00%

5 ou mais

0,00%
0,00%
1,50%
1,50%
4,00%
6,50%
7,50%
10,00%
11,00%
13,00%
14,00%
15,00%
16,00%
17,00%
18,00%
19,00%
20,50%
22,50%
23,50%
24,50%
25,50%
27,00%
28,50%
29,50%
30,50%
31,50%
32,50%
34,00%
35,00%
36,00%

Tabela VII - Penses

Remunerao Mensal
Euros
At 595,00
At 633,00
At 675,00
At 696,00
At 764,00
At 847,00
At 939,00
At 1.012,00
At 1.094,00
At 1.125,00
At 1.208,00
At 1.280,00
At 1.383,00
At 1.487,00
At 1.621,00
At 1.755,00
At 1.838,00
At 1.940,00
At 2.044,00
At 2.167,00
At 2.302,00
At 2.456,00
At 2.591,00
At 2.671,00
At 2.822,00
At 2.994,00
At 3.195,00
At 3.377,00
At 3.588,00
At 3.830,00
At 4.103,00
At 4.385,00
At 4.647,00
At 4.909,00
At 5.211,00
At 5.645,00
At 7.661,00
At 8.000,00
At 9.200,00
Superior a 9.200,00

Casado dois
titulares / No
casado
0,00%
1,00%
2,00%
3,50%
4,50%
6,00%
8,50%
9,50%
10,50%
11,50%
12,50%
13,50%
14,50%
15,50%
16,50%
17,50%
18,00%
18,50%
20,50%
21,50%
23,00%
24,00%
24,50%
26,00%
27,00%
28,00%
29,00%
30,50%
31,50%
32,50%
33,00%
33,50%
34,00%
35,00%
36,50%
37,50%
38,50%
39,50%
39,50%
40,00%

Casado nico
titular
0,00%
0,00%
0,00%
0,00%
1,00%
3,00%
5,50%
5,50%
6,00%
6,50%
9,00%
9,00%
10,00%
11,00%
12,00%
13,50%
14,50%
16,00%
17,00%
18,00%
18,00%
18,50%
19,50%
20,50%
21,50%
21,50%
23,00%
24,00%
25,00%
27,00%
27,50%
28,00%
27,50%
28,50%
30,00%
31,00%
32,00%
33,00%
34,00%
34,50%

Tabela VIII - Rendimentos de penses

Titulares deficientes

Remunerao Mensal
Euros
At 1.487,00
At 1.693,00
At 1.734,00
At 1.940,00
At 2.013,00
At 2.116,00
At 2.220,00
At 2.374,00
At 2.478,00
At 2.580,00
At 2.621,00
At 2.822,00
At 2.923,00
At 3.024,00
At 3.125,00
At 3.226,00
At 3.326,00
At 3.427,00
At 3.629,00
At 3.830,00
At 4.032,00
At 4.234,00
Superior a 4.234,00

Casado dois
titulares / No
casado
0,00%
2,00%
4,00%
6,00%
8,00%
9,00%
10,00%
11,50%
12,50%
13,50%
15,00%
16,00%
17,00%
18,00%
18,50%
19,50%
20,00%
20,50%
21,50%
22,00%
23,00%
23,00%
24,50%

Casado nico
titular
0,00%
2,00%
3,00%
4,50%
4,50%
5,50%
6,50%
8,50%
9,50%
10,00%
10,50%
11,00%
12,00%
13,00%
13,00%
14,00%
14,50%
15,50%
17,00%
17,50%
18,50%
18,50%
20,00%

Tabela IX - Rendimentos de penses

Titulares deficientes das Foras Armadas
Casado dois
Remunerao Mensal
titulares / No
Euros
casado
At 1.487,00
0,00%
At 1.693,00
1,50%
At 1.734,00
4,00%
At 1.940,00
6,00%
At 2.013,00
7,50%
At 2.116,00
8,50%
At 2.220,00
9,50%
At 2.374,00
11,00%
At 2.478,00
12,00%
At 2.580,00
13,00%
At 2.621,00
14,50%
At 2.822,00
15,50%
At 2.923,00
16,50%
At 3.024,00
17,50%
At 3.125,00
18,00%
At 3.226,00
19,00%
At 3.326,00
19,50%
At 3.427,00
20,00%
At 3.629,00
21,00%
At 3.830,00
21,50%
At 4.032,00
22,50%
At 4.234,00
23,00%
Superior a 4.234,00
24,00%

Casado nico
titular
0,00%
1,50%
3,00%
3,50%
4,50%
4,50%
6,00%
7,50%
9,00%
9,50%
10,00%
10,50%
11,50%
12,50%
12,50%
13,50%
14,00%
15,00%
16,50%
17,00%
18,00%
18,50%
19,50%