المصدر الرسمي وراء 8 حقيقة موثّقة في سجل بيانات GrowIN.
| الحقيقة | القيمة | موثّق |
|---|---|---|
| Solidarity surtax — taxable income €80,000 to €250,000 | 2.5% on the part of taxable income in this band | |
| Solidarity surtax — taxable income over €250,000 | 5% on the part of taxable income above €250,000 | |
| Category A (employment) — specific deduction | 8.54 × IAS = €4,587.09 (2026) | |
| IRS Jovem — annual exemption ceiling (2026) | 55 × IAS = €29,542.15 per year | |
| IRS Jovem — exemption schedule (10 years) | 100% in year 1; 75% in years 2–4; 50% in years 5–7; 25% in years 8–10 | |
| IRS — filing-exemption threshold (dispensa de entrega) | €8,500 — a taxpayer is exempt from filing the annual return where employment (Category A) and/or pension (Category H) income does not exceed €8,500 and was not subject to withholding tax | |
| IRS — simplified regime, services coefficient (Category B) | 0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs) | |
| IRS — Category B professional-services withholding (retenção na fonte) | 25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions) |
