12 10 15 Exemplos Para MEF (IRS)

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Colecta Taxa Efectiva 2012 2013 2012 2013 600 € 8,400 € 4,296 € 252 € 252 € 3.00% 3.00% 650 € 9,104 € 5,000 € 578 € 725 € 6.35% 7.96% 700 € 9,800 € 5,696 € 675 € 826 € 6.89% 8.43% 793 € 11,104 € 7,000 € 858 € 1,015 € 7.73% 9.14% 1,200 € 16,800 € 12,696 € 2,210 € 2,638 € 13.15% 15.70% 1,365 € 19,104 € 15,000 € 2,775 € 3,295 € 14.53% 17.25% 1,800 € 25,200 € 21,096 € 4,567 € 5,126 € 18.12% 20.34% 2,400 € 33,600 € 29,496 € 7,549 € 8,234 € 22.47% 24.51% 2,436 € 34,104 € 30,000 € 7,728 € 8,420 € 22.66% 24.69% 3,000 € 42,000 € 37,380 € ### ### 24.64% 26.55% 4,000 € 56,000 € 49,840 € ### ### 26.72% 29.55% 4,013 € 56,180 € 50,000 € ### ### 26.74% 29.58% 5,000 € 70,000 € 62,300 € ### ### 28.19% 31.65% 7,000 € 98,000 € 87,220 € ### ### 31.12% 34.27% 7,223 € 101,124 € 90,000 € ### ### 31.35% 34.53% 10,000 € 140,000 € 124,600 € ### ### 33.40% 36.81% 17,857 € 250,000 € 222,500 € ### ### 36.57% 39.41% Rendimento Bruto Mensal Rendimento Bruto Anual Rendimento Colectável

Transcript of 12 10 15 Exemplos Para MEF (IRS)

Page 1: 12 10 15 Exemplos Para MEF (IRS)

Colecta Taxa Efectiva2012 2013 2012 2013

600 € 8,400 € 4,296 € 252 € 252 € 3.00% 3.00% - € 650 € 9,104 € 5,000 € 578 € 725 € 6.35% 7.96% 147 € 700 € 9,800 € 5,696 € 675 € 826 € 6.89% 8.43% 151 € 793 € 11,104 € 7,000 € 858 € 1,015 € 7.73% 9.14% 157 € 1,200 € 16,800 € 12,696 € 2,210 € 2,638 € 13.15% 15.70% 428 € 1,365 € 19,104 € 15,000 € 2,775 € 3,295 € 14.53% 17.25% 520 € 1,800 € 25,200 € 21,096 € 4,567 € 5,126 € 18.12% 20.34% 559 € 2,400 € 33,600 € 29,496 € 7,549 € 8,234 € 22.47% 24.51% 685 € 2,436 € 34,104 € 30,000 € 7,728 € 8,420 € 22.66% 24.69% 692 € 3,000 € 42,000 € 37,380 € 10,348 € 11,151 € 24.64% 26.55% 803 € 4,000 € 56,000 € 49,840 € 14,961 € 16,548 € 26.72% 29.55% 1,587 € 4,013 € 56,180 € 50,000 € 15,022 € 16,620 € 26.74% 29.58% 1,598 € 5,000 € 70,000 € 62,300 € 19,733 € 22,155 € 28.19% 31.65% 2,422 € 7,000 € 98,000 € 87,220 € 30,498 € 33,586 € 31.12% 34.27% 3,088 € 7,223 € 101,124 € 90,000 € 31,707 € 34,920 € 31.35% 34.53% 3,213 € 10,000 € 140,000 € 124,600 € 46,758 € 51,528 € 33.40% 36.81% 4,770 € 17,857 € 250,000 € 222,500 € 91,421 € 98,520 € 36.57% 39.41% 7,099 €

Rendimento Bruto Mensal

Rendimento Bruto Anual

Rendimento Colectável

Diferença (Valor)

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SobretaxaDedução personalizante Imposto Final

2012 2013 2012 20130.00% - € 261 € 214 € - € 38 € 38 € 0.46%1.61% - € 261 € 214 € 317 € 511 € 195 € 2.14%1.54% - € 261 € 214 € 414 € 612 € 199 € 2.03%1.41% 8 € 261 € 214 € 597 € 810 € 213 € 1.92%2.55% 236 € 261 € 214 € 1,949 € 2,660 € 712 € 4.24%2.72% 328 € 261 € 214 € 2,514 € 3,410 € 896 € 4.69%2.22% 572 € 261 € 214 € 4,306 € 5,484 € 1,179 € 4.68%2.04% 908 € 261 € 214 € 7,288 € 8,928 € 1,641 € 4.88%2.03% 928 € 261 € 214 € 7,467 € 9,135 € 1,668 € 4.89%1.91% 1,224 € 261 € 214 € 10,087 € 12,161 € 2,074 € 4.94%2.83% 1,722 € 261 € 214 € 14,700 € 18,056 € 3,357 € 5.99%2.84% 1,728 € 261 € 214 € 14,761 € 18,135 € 3,374 € 6.01%3.46% 2,220 € 261 € 214 € 19,472 € 24,162 € 4,690 € 6.70%3.15% 3,217 € 261 € 214 € 30,237 € 36,589 € 6,353 € 6.48%3.18% 3,328 € 261 € 214 € 31,446 € 38,035 € 6,589 € 6.52%3.41% 4,712 € 261 € 214 € 46,497 € 56,027 € 9,530 € 6.81%2.84% 8,628 € 261 € 214 € 91,160 € 106,935 € 15,775 € 6.31%

Aumento da taxa efectiva

Diferença (Valor)

Aumento Tributação

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Colecta Taxa Efectiva2012 2013 2012 2013

1,200 € 16,800 € 8,592 € 504 € 504 € 3.00% 3.00% - € 1,301 € 18,208 € 10,000 € 1,156 € 1,450 € 6.35% 7.96% 294 € 1,400 € 19,600 € 11,392 € 1,350 € 1,652 € 6.89% 8.43% 302 € 1,586 € 22,208 € 14,000 € 1,716 € 2,030 € 7.73% 9.14% 314 € 2,400 € 33,600 € 25,392 € 4,420 € 5,276 € 13.15% 15.70% 856 € 2,729 € 38,208 € 30,000 € 5,550 € 6,590 € 14.53% 17.25% 1,040 € 3,600 € 50,400 € 42,192 € 9,134 € 10,252 € 18.12% 20.34% 1,118 € 4,800 € 67,200 € 58,992 € 15,098 € 16,468 € 22.47% 24.51% 1,370 € 4,872 € 68,208 € 60,000 € 15,456 € 16,840 € 22.66% 24.69% 1,384 € 6,000 € 84,000 € 74,760 € 20,696 € 22,302 € 24.64% 26.55% 1,606 € 8,000 € 112,000 € 99,680 € 29,922 € 33,096 € 26.72% 29.55% 3,174 € 8,026 € 112,360 € 100,000 € 30,044 € 33,240 € 26.74% 29.58% 3,196 € 10,000 € 140,000 € 124,600 € 39,466 € 44,310 € 28.19% 31.65% 4,844 € 14,000 € 196,000 € 174,440 € 60,996 € 67,172 € 31.12% 34.27% 6,176 € 14,446 € 202,248 € 180,001 € 63,414 € 69,840 € 31.35% 34.53% 6,426 € 20,000 € 280,000 € 249,200 € 93,516 € 103,056 € 33.40% 36.81% 9,540 € 35,714 € 500,000 € 445,000 € 182,842 € 197,040 € 36.57% 39.41% 14,198 €

Rendimento Bruto Mensal

Rendimento Bruto Anual

Rendimento Colectável

Diferença (Valor)

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SobretaxaDedução personalizante Imposto Final

2012 2013 2012 20130.00% - € 523 € 428 € - € 77 € 77 € 0.46%1.61% - € 523 € 428 € 634 € 1,023 € 389 € 2.14%1.54% - € 523 € 428 € 828 € 1,225 € 397 € 2.03%1.41% 288 € 523 € 428 € 1,194 € 1,891 € 697 € 3.14%2.55% 744 € 523 € 428 € 3,898 € 5,593 € 1,695 € 5.04%2.72% 928 € 523 € 428 € 5,028 € 7,091 € 2,063 € 5.40%2.22% 1,416 € 523 € 428 € 8,612 € 11,241 € 2,629 € 5.22%2.04% 2,088 € 523 € 428 € 14,576 € 18,129 € 3,553 € 5.29%2.03% 2,128 € 523 € 428 € 14,934 € 18,541 € 3,607 € 5.29%1.91% 2,719 € 523 € 428 € 20,174 € 24,593 € 4,420 € 5.26%2.83% 3,716 € 523 € 428 € 29,400 € 36,384 € 6,985 € 6.24%2.84% 3,728 € 523 € 428 € 29,522 € 36,541 € 7,019 € 6.25%3.46% 4,712 € 523 € 428 € 38,944 € 48,595 € 9,651 € 6.89%3.15% 6,706 € 523 € 428 € 60,474 € 73,451 € 12,977 € 6.62%3.18% 6,928 € 523 € 428 € 62,892 € 76,341 € 13,449 € 6.65%3.41% 9,696 € 523 € 428 € 92,994 € 112,325 € 19,331 € 6.90%2.84% 17,528 € 523 € 428 € 182,320 € 214,141 € 31,821 € 6.36%

Aumento da taxa efectiva

Diferença (Valor)

Aumento Tributação

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Colecta Taxa Efectiva2012 2013 2012 2013

1,200 € 16,800 € 8,592 € 504 € 504 € 3.00% 3.00% - € 1,301 € 18,208 € 10,000 € 1,156 € 1,450 € 6.35% 7.96% 294 € 1,400 € 19,600 € 11,392 € 1,350 € 1,652 € 6.89% 8.43% 302 € 1,586 € 22,208 € 14,000 € 1,716 € 2,030 € 7.73% 9.14% 314 € 2,400 € 33,600 € 25,392 € 4,420 € 5,276 € 13.15% 15.70% 856 € 2,729 € 38,208 € 30,000 € 5,550 € 6,590 € 14.53% 17.25% 1,040 € 3,600 € 50,400 € 42,192 € 9,134 € 10,252 € 18.12% 20.34% 1,118 € 4,800 € 67,200 € 58,992 € 15,098 € 16,468 € 22.47% 24.51% 1,370 € 4,872 € 68,208 € 60,000 € 15,456 € 16,840 € 22.66% 24.69% 1,384 € 6,000 € 84,000 € 74,760 € 20,696 € 22,302 € 24.64% 26.55% 1,606 € 8,000 € 112,000 € 99,680 € 29,922 € 33,096 € 26.72% 29.55% 3,174 € 8,026 € 112,360 € 100,000 € 30,044 € 33,240 € 26.74% 29.58% 3,196 € 10,000 € 140,000 € 124,600 € 39,466 € 44,310 € 28.19% 31.65% 4,844 € 14,000 € 196,000 € 174,440 € 60,996 € 67,172 € 31.12% 34.27% 6,176 € 14,446 € 202,248 € 180,001 € 63,414 € 69,840 € 31.35% 34.53% 6,426 € 20,000 € 280,000 € 249,200 € 93,516 € 103,056 € 33.40% 36.81% 9,540 € 35,714 € 500,000 € 445,000 € 182,842 € 197,040 € 36.57% 39.41% 14,198 €

Rendimento Bruto Mensal

Rendimento Bruto Anual

Rendimento Colectável

Diferença (Valor)

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SobretaxaDedução personalizante Imposto Final

2012 2013 2012 20130.00% - € 903 € 855 € - € - € - € 0.00%1.61% - € 903 € 855 € 254 € 595 € 342 € 1.88%1.54% - € 903 € 855 € 448 € 797 € 350 € 1.78%1.41% 288 € 903 € 855 € 814 € 1,463 € 650 € 2.93%2.55% 744 € 903 € 855 € 3,518 € 5,165 € 1,648 € 4.90%2.72% 928 € 903 € 855 € 4,648 € 6,663 € 2,016 € 5.28%2.22% 1,416 € 903 € 855 € 8,232 € 10,813 € 2,582 € 5.12%2.04% 2,088 € 903 € 855 € 14,196 € 17,701 € 3,506 € 5.22%2.03% 2,128 € 903 € 855 € 14,554 € 18,113 € 3,560 € 5.22%1.91% 2,719 € 903 € 855 € 19,794 € 24,166 € 4,372 € 5.21%2.83% 3,716 € 903 € 855 € 29,020 € 35,957 € 6,937 € 6.19%2.84% 3,728 € 903 € 855 € 29,142 € 36,113 € 6,972 € 6.20%3.46% 4,712 € 903 € 855 € 38,564 € 48,167 € 9,604 € 6.86%3.15% 6,706 € 903 € 855 € 60,094 € 73,023 € 12,930 € 6.60%3.18% 6,928 € 903 € 855 € 62,512 € 75,913 € 13,402 € 6.63%3.41% 9,696 € 903 € 855 € 92,614 € 111,897 € 19,284 € 6.89%2.84% 17,528 € 903 € 855 € 181,940 € 213,713 € 31,774 € 6.35%

Aumento da taxa efectiva

Diferença (Valor)

Aumento Tributação

Page 7: 12 10 15 Exemplos Para MEF (IRS)

Colecta Taxa Efectiva2012 2013 2012 2013

1,200 € 16,800 € 8,592 € 504 € 504 € 3.00% 3.00% - € 1,301 € 18,208 € 10,000 € 1,156 € 1,450 € 6.35% 7.96% 294 € 1,400 € 19,600 € 11,392 € 1,350 € 1,652 € 6.89% 8.43% 302 € 1,586 € 22,208 € 14,000 € 1,716 € 2,030 € 7.73% 9.14% 314 € 2,400 € 33,600 € 25,392 € 4,420 € 5,276 € 13.15% 15.70% 856 € 2,729 € 38,208 € 30,000 € 5,550 € 6,590 € 14.53% 17.25% 1,040 € 3,600 € 50,400 € 42,192 € 9,134 € 10,252 € 18.12% 20.34% 1,118 € 4,800 € 67,200 € 58,992 € 15,098 € 16,468 € 22.47% 24.51% 1,370 € 4,872 € 68,208 € 60,000 € 15,456 € 16,840 € 22.66% 24.69% 1,384 € 6,000 € 84,000 € 74,760 € 20,696 € 22,302 € 24.64% 26.55% 1,606 € 8,000 € 112,000 € 99,680 € 29,922 € 33,096 € 26.72% 29.55% 3,174 € 8,026 € 112,360 € 100,000 € 30,044 € 33,240 € 26.74% 29.58% 3,196 € 10,000 € 140,000 € 124,600 € 39,466 € 44,310 € 28.19% 31.65% 4,844 € 14,000 € 196,000 € 174,440 € 60,996 € 67,172 € 31.12% 34.27% 6,176 € 14,446 € 202,248 € 180,001 € 63,414 € 69,840 € 31.35% 34.53% 6,426 € 20,000 € 280,000 € 249,200 € 93,516 € 103,056 € 33.40% 36.81% 9,540 € 35,714 € 500,000 € 445,000 € 182,842 € 197,040 € 36.57% 39.41% 14,198 €

Rendimento Bruto Mensal

Rendimento Bruto Anual

Rendimento Colectável

Diferença (Valor)

Page 8: 12 10 15 Exemplos Para MEF (IRS)

SobretaxaDedução personalizante Imposto Final

2012 2013 2012 20130.00% - € 1,283 € 1,378 € - € - € - € 0.00%1.61% - € 1,283 € 1,378 € - € 73 € 73 € 0.40%1.54% - € 1,283 € 1,378 € 68 € 275 € 207 € 1.06%1.41% 288 € 1,283 € 1,378 € 434 € 941 € 507 € 2.28%2.55% 744 € 1,283 € 1,378 € 3,138 € 4,643 € 1,505 € 4.48%2.72% 928 € 1,283 € 1,378 € 4,268 € 6,141 € 1,873 € 4.90%2.22% 1,416 € 1,283 € 1,378 € 7,852 € 10,291 € 2,439 € 4.84%2.04% 2,088 € 1,283 € 1,378 € 13,816 € 17,179 € 3,363 € 5.00%2.03% 2,128 € 1,283 € 1,378 € 14,174 € 17,591 € 3,417 € 5.01%1.91% 2,719 € 1,283 € 1,378 € 19,414 € 23,643 € 4,230 € 5.04%2.83% 3,716 € 1,283 € 1,378 € 28,640 € 35,434 € 6,795 € 6.07%2.84% 3,728 € 1,283 € 1,378 € 28,762 € 35,591 € 6,829 € 6.08%3.46% 4,712 € 1,283 € 1,378 € 38,184 € 47,645 € 9,461 € 6.76%3.15% 6,706 € 1,283 € 1,378 € 59,714 € 72,501 € 12,787 € 6.52%3.18% 6,928 € 1,283 € 1,378 € 62,132 € 75,391 € 13,259 € 6.56%3.41% 9,696 € 1,283 € 1,378 € 92,234 € 111,375 € 19,141 € 6.84%2.84% 17,528 € 1,283 € 1,378 € 181,560 € 213,191 € 31,631 € 6.33%

Aumento da taxa efectiva

Diferença (Valor)

Aumento Tributação