IRS — Category B professional-services withholding (retenção na fonte)
Verified
معرّف الحقيقة · irs-cat-b-withholding
القيمة المرجعية
25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions)●Verified ·
الوحدة
%
الجهة المُصدِرة
Autoridade Tributária — Portal das Finanças (Código do IRS)
الصك القانوني
CIRS Art. 101.º n.º 1 al. a) e al. b)
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Domestic clients that keep organised accounting withhold 25% on Art. 151.º professional-services invoices (11.5% for a narrower list, e.g. certain agents/sportspeople). A self-employed worker whose prior-year Category B income did not exceed €15,000 is exempt from withholding (dispensa de retenção). This is the authoritative rate — some guides state 23% in error.
سجل التغييرات
التسجيل الأولي25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions)
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
