{"id":8899,"date":"2026-01-27T08:10:47","date_gmt":"2026-01-27T08:10:47","guid":{"rendered":"https:\/\/onelegal.pt\/?p=8899"},"modified":"2026-01-27T08:12:31","modified_gmt":"2026-01-27T08:12:31","slug":"portugal-as-novas-tabelas-de-retencao-na-fonte-para-2026","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-as-novas-tabelas-de-retencao-na-fonte-para-2026\/","title":{"rendered":"Portugal | As Novas Tabelas de Reten\u00e7\u00e3o na Fonte para 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8899\" class=\"elementor elementor-8899\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2026\/01\/Blog-2026-01-27-PT.png&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">27\/01\/2026<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portugal | As Novas Tabelas de Reten\u00e7\u00e3o na Fonte para 2026<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/02\/cropped-onelegal-onepeople-teresa-boino-2-300x300.jpg\" alt=\"Picture of Teresa Boino\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tTeresa Boino\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Foi publicado o Despacho n.\u00ba 233-A\/2026, de 06 de janeiro, que aprova as novas tabelas de reten\u00e7\u00e3o na fonte de IRS aplic\u00e1veis aos rendimentos pagos a partir de 1 de janeiro de 2026, independentemente do per\u00edodo a que respeitem. Estas tabelas determinam o montante de imposto a reter mensalmente sobre os rendimentos do trabalho dependente e das pens\u00f5es.<\/p><p>As tabelas de 2026 refletem a descida do IRS e a atualiza\u00e7\u00e3o dos escal\u00f5es e respetivos limites, mantendo o modelo de reten\u00e7\u00e3o mais pr\u00f3xima do imposto final, reduzindo diferen\u00e7as significativas entre o imposto retido ao longo do ano e o imposto efetivamente devido no acerto final. O objetivo central \u00e9 tornar a reten\u00e7\u00e3o mais justa e proporcional ao rendimento efetivamente auferido.<\/p><p><strong>Prote\u00e7\u00e3o dos rendimentos mais baixos e rela\u00e7\u00e3o com o sal\u00e1rio m\u00ednimo<\/strong><\/p><p>Um dos aspetos mais relevantes das novas tabelas \u00e9 o refor\u00e7o da prote\u00e7\u00e3o dos rendimentos mais baixos, em articula\u00e7\u00e3o com a evolu\u00e7\u00e3o do sal\u00e1rio m\u00ednimo nacional e com o mecanismo do m\u00ednimo de exist\u00eancia. Para assegurar que os trabalhadores que auferem a remunera\u00e7\u00e3o m\u00ednima mensal garantida n\u00e3o s\u00e3o tributados em IRS, as tabelas estabelecem uma taxa de reten\u00e7\u00e3o de 0% para rendimentos at\u00e9 920 \u20ac brutos mensais, em linha com o novo sal\u00e1rio m\u00ednimo. O mesmo princ\u00edpio aplica-se \u00e0s pens\u00f5es, n\u00e3o havendo qualquer reten\u00e7\u00e3o de IRS at\u00e9 esse montante.<\/p><p>Este resultado decorre de tr\u00eas medidas combinadas: a redu\u00e7\u00e3o das taxas do 2.\u00ba ao 5.\u00ba escal\u00f5es de IRS, a atualiza\u00e7\u00e3o em 3,51% dos valores que definem os nove degraus de rendimento das tabelas de reten\u00e7\u00e3o e o aumento do m\u00ednimo de exist\u00eancia para 12.880 \u20ac, mecanismo que garante uma isen\u00e7\u00e3o total ou parcial de IRS para quem tem rendimentos mais baixos.<br \/>Na pr\u00e1tica, esta abordagem assegura que o imposto apenas incide quando existe capacidade contributiva efetiva, evitando adiantamentos excessivos de IRS e protegendo o rendimento l\u00edquido mensal dos trabalhadores e pensionistas com rendimentos mais pr\u00f3ximos dos limiares m\u00ednimos de tributa\u00e7\u00e3o.<\/p><p><strong>Impacto pr\u00e1tico para trabalhadores e pensionistas<\/strong><\/p><p>Em muitos casos, a aplica\u00e7\u00e3o das novas tabelas traduz-se num ligeiro aumento do rendimento l\u00edquido mensal, decorrente da redu\u00e7\u00e3o da reten\u00e7\u00e3o na fonte, diminuindo-se a probabilidade de reembolsos elevados ou de pagamentos adicionais no momento da liquida\u00e7\u00e3o final do IRS.<\/p><p><strong>Impacto para entidades empregadoras<\/strong><\/p><p>As empresas, servi\u00e7os p\u00fablicos, autarquias, IPSS e demais entidades empregadoras devem processar os vencimentos e pens\u00f5es de 2026 de acordo com as novas tabelas de reten\u00e7\u00e3o na fonte. Para o efeito, \u00e9 necess\u00e1rio:<\/p><ul><li>Atualizar os sistemas de processamento salarial;<\/li><li>Confirmar a correta aplica\u00e7\u00e3o da tabela correspondente \u00e0 situa\u00e7\u00e3o pessoal e familiar comunicada pelo trabalhador ou pensionista;<\/li><li>Preparar-se para esclarecer eventuais d\u00favidas decorrentes de varia\u00e7\u00f5es no valor l\u00edquido recebido.<\/li><\/ul><p>A aplica\u00e7\u00e3o incorreta das tabelas pode originar responsabilidade contraordenacional.<\/p><p>Caso as entidades pagadoras n\u00e3o apliquem as novas tabelas no m\u00eas de janeiro, ter\u00e3o de proceder \u00e0 corre\u00e7\u00e3o dos valores em fevereiro. Sempre que se verifique um erro no montante retido, este deve ser retificado na reten\u00e7\u00e3o imediatamente seguinte ou, se tal n\u00e3o for poss\u00edvel numa \u00fanica reten\u00e7\u00e3o, nas reten\u00e7\u00f5es subsequentes.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"a8440de\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play Foi publicado o Despacho n.\u00ba 233-A\/2026, de 06 de janeiro, que aprova as novas tabelas de reten\u00e7\u00e3o na fonte de IRS aplic\u00e1veis aos rendimentos pagos a partir de 1 de janeiro de 2026, independentemente do per\u00edodo a que respeitem. Estas tabelas determinam o montante de imposto a reter mensalmente sobre os rendimentos [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8901,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-8899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal | As Novas Tabelas de Reten\u00e7\u00e3o na Fonte para 2026 - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-as-novas-tabelas-de-retencao-na-fonte-para-2026\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portugal | As Novas Tabelas de Reten\u00e7\u00e3o na Fonte para 2026 - OneLegal\" \/>\n<meta property=\"og:description\" content=\"Other Posts Play Foi publicado o Despacho n.\u00ba 233-A\/2026, de 06 de janeiro, que aprova as novas tabelas de reten\u00e7\u00e3o na fonte de IRS aplic\u00e1veis aos rendimentos pagos a partir de 1 de janeiro de 2026, independentemente do per\u00edodo a que respeitem. 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