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PIT – Withholding tax rates in 2022: Employment income and pensions


In brief

Order 11943-A/2021, of 2 December, of the State Secretary of Tax Affairs, approves the withholding tax rates applicable in 2022.

These rates apply to employment income and pensions, earned by individuals resident in Portugal, except those resident in the Autonomous Regions of the Azores and Madeira.

2021 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.

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Rosa Areias

Rosa Areias

Tax Lead Partner, Membro da Comissão Executiva, PwC Portugal

Tel: +351 225 433 101

Bruno Andrade Alves

Bruno Andrade Alves

Individuals Taxation Partner, PwC Portugal

Tel: +351 213 599 671

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