Solidarity surtax — taxable income €80,000 to €250,000
Verified
FACT ID · irs-solidarity-1
Canonical value
2.5% on the part of taxable income in this band●Verified ·
Unit
%
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 68.º-A n.º 1
Last verified
Review cadence
quarterly
Notes
Taxa adicional de solidariedade, charged on top of the Art. 68.º marginal rates. Applied to the portion of taxable income between €80,000 and €250,000.
Change history
Initial capture2.5% on the part of taxable income in this band
No further changes recorded yet — unchanged since it was first captured.
