IRS — Category B professional-services withholding (retenção na fonte)
Verified
FACT ID · irs-cat-b-withholding
Canonical value
25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions)●Verified ·
Unit
%
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 101.º n.º 1 al. a) e al. b)
Last verified
Review cadence
quarterly
Notes
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.
Change history
Initial capture25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions)
No further changes recorded yet — unchanged since it was first captured.
