5% on the part of taxable income above €250,000●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
The 5% applies to the excess above €250,000; the €80,000–€250,000 band is taxed at 2.5%. In joint taxation the surtax is computed on half the taxable income and the result doubled (Art. 68.º-A n.º 2).
Change history
Initial capture5% on the part of taxable income above €250,000
No further changes recorded yet — unchanged since it was first captured.
