Dedu\u00e7\u00f5es, Benef\u00edcios, Taxas e IRS Jovem<\/title>\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1\"\/>\n\n<style>\n body {\n font-family: Arial, sans-serif;\n background: #ffffff;\n color: #222;\n margin: 0;\n padding: 0;\n line-height: 1.6;\n }\n\n .container {\n max-width: 1100px;\n margin: auto;\n padding: 20px;\n }\n\n h1 {\n color: #0d3b66;\n margin-bottom: 10px;\n font-size: 26px; \/* TAMANHO REDUZIDO *\/\n }\n\n h2, h3 {\n color: #0d3b66;\n margin-bottom: 10px;\n }\n\n .section {\n background: #f8f9fa;\n border: 1px solid #e2e2e2;\n border-radius: 10px;\n padding: 20px;\n margin-bottom: 25px;\n }\n\n .card {\n background: #ffffff;\n border: 1px solid #e2e2e2;\n border-radius: 10px;\n padding: 15px;\n margin-bottom: 15px;\n }\n\n .highlight {\n color: #0d3b66;\n font-weight: bold;\n }\n\n .grid-2 {\n display: grid;\n grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));\n gap: 15px;\n }\n\n table {\n width: 100%;\n border-collapse: collapse;\n margin-top: 10px;\n font-size: 14px;\n }\n\n table th {\n background: #0d3b66;\n color: #fff;\n padding: 8px;\n text-align: left;\n }\n\n table td {\n padding: 8px;\n border-bottom: 1px solid #ddd;\n }\n\n .note {\n background: #fff3cd;\n border-left: 4px solid #ffca2c;\n padding: 10px;\n margin-top: 10px;\n border-radius: 6px;\n }\n\n @media (max-width: 600px) {\n h1 { font-size: 22px; }\n h2 { font-size: 20px; }\n }\n<\/style>\n<\/head>\n\n<body>\n<div class=\"container\">\n\n<h1>Dedu\u00e7\u00f5es, Benef\u00edcios Fiscais, Taxas e IRS Jovem<\/h1>\n\n\n<div class=\"section\">\n<h2>1. Dedu\u00e7\u00f5es Espec\u00edficas por Categoria<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>Categoria A \u2013 Trabalho Dependente<\/h3>\n<ul>\n<li>Dedu\u00e7\u00e3o espec\u00edfica: <span class=\"highlight\">4.462,15 \u20ac<\/span><\/li>\n<li>Pode subir para 4.702,50 \u20ac com quotas profissionais.<\/li>\n<li>Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%.<\/li>\n<li>Indemniza\u00e7\u00f5es pagas pelo trabalhador s\u00e3o dedut\u00edveis.<\/li>\n<li>Contribui\u00e7\u00f5es obrigat\u00f3rias acima da dedu\u00e7\u00e3o s\u00e3o totalmente dedut\u00edveis.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria B \u2013 Independentes<\/h3>\n<ul>\n<li>Regime simplificado ou contabilidade organizada.<\/li>\n<li>No simplificado, dedu\u00e7\u00f5es autom\u00e1ticas variam por setor.<\/li>\n<li>Na contabilidade organizada, deduzem-se despesas reais.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria E \u2013 Capitais<\/h3>\n<ul>\n<li>Quando englobados: 50% dos dividendos\/lucros.<\/li>\n<li>Englobamento pode ser vantajoso em rendimentos baixos.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria F \u2013 Rendimentos Prediais<\/h3>\n<ul>\n<li>Despesas comprovadas (exceto financeiras e mobili\u00e1rio).<\/li>\n<li>IMI, AIMI e Imposto do Selo.<\/li>\n<li>Obras dos \u00faltimos 24 meses antes do arrendamento.<\/li>\n<li>Encargos obrigat\u00f3rios de condom\u00ednio.<\/li>\n<li>Rendas pagas pelo pr\u00f3prio contribuinte em mudan\u00e7a >100 km.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria G \u2013 Mais\u2011Valias<\/h3>\n<ul>\n<li>Obras dos \u00faltimos 12 anos.<\/li>\n<li>Despesas de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o.<\/li>\n<li>Coeficientes de desvaloriza\u00e7\u00e3o monet\u00e1ria aplic\u00e1veis.<\/li>\n<li>Reinvestimento pode gerar isen\u00e7\u00e3o parcial.<\/li>\n<li>Criptoativos: regras espec\u00edficas desde 2023.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria H \u2013 Pens\u00f5es<\/h3>\n<ul>\n<li>Dedu\u00e7\u00e3o espec\u00edfica: <span class=\"highlight\">4.462,15 \u20ac<\/span><\/li>\n<li>Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%.<\/li>\n<li>Contribui\u00e7\u00f5es obrigat\u00f3rias acima da dedu\u00e7\u00e3o s\u00e3o dedut\u00edveis.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>2. Dedu\u00e7\u00f5es \u00e0 Coleta<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>A) Dedu\u00e7\u00f5es Fixas<\/h3>\n<ul>\n<li>Dependentes: 600 \u20ac (>3 anos) \/ 726 \u20ac (\u22643 anos)<\/li>\n<li>Ascendentes: 525 \u20ac ou 635 \u20ac<\/li>\n<li>Incapacidade: 2.090 \u20ac (SP), 1.306,25 \u20ac (dependentes)<\/li>\n<li>Incapacidade \u226590%: +2.090 \u20ac de despesas de acompanhamento<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>B) Dedu\u00e7\u00f5es Autom\u00e1ticas (e\u2011Fatura)<\/h3>\n<ul>\n<li>Despesas gerais: at\u00e9 250 \u20ac<\/li>\n<li>Sa\u00fade: 15% at\u00e9 1.000 \u20ac<\/li>\n<li>Educa\u00e7\u00e3o: 30% at\u00e9 800 \u20ac (at\u00e9 1.100 \u20ac com rendas de estudante)<\/li>\n<li>Rendas: 15% at\u00e9 700 \u20ac<\/li>\n<li>Juros HPP (contratos at\u00e9 2011): 15% at\u00e9 296 \u20ac<\/li>\n<li>IVA: 15% at\u00e9 250 \u20ac<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>C) Dedu\u00e7\u00f5es do Anexo H<\/h3>\n<ul>\n<li>Pens\u00f5es de alimentos: 20%<\/li>\n\n<li>PPR:\n <ul>\n <li>At\u00e9 35 anos: <span class=\"highlight\">400 \u20ac<\/span><\/li>\n <li>Entre 35 e 50 anos: <span class=\"highlight\">350 \u20ac<\/span><\/li>\n <li>Mais de 50 anos: <span class=\"highlight\">300 \u20ac<\/span><\/li>\n <\/ul>\n<\/li>\n\n<li>Donativos: 25%<\/li>\n<li>Reabilita\u00e7\u00e3o urbana: 30% at\u00e9 500 \u20ac<\/li>\n<li>Educa\u00e7\u00e3o e reabilita\u00e7\u00e3o de pessoas com defici\u00eancia: 30%<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>3. Taxas de IRS 2025<\/h2>\n\n<table>\n<thead>\n<tr>\n<th>Escal\u00e3o<\/th>\n<th>Rendimento<\/th>\n<th>Taxa<\/th>\n<th>Parcela a Abater<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr><td>1<\/td><td>At\u00e9 8.059 \u20ac<\/td><td>12,5%<\/td><td>0 \u20ac<\/td><\/tr>\n<tr><td>2<\/td><td>8.059\u201312.160 \u20ac<\/td><td>16%<\/td><td>282,07 \u20ac<\/td><\/tr>\n<tr><td>3<\/td><td>12.160\u201317.233 \u20ac<\/td><td>21,5%<\/td><td>950,91 \u20ac<\/td><\/tr>\n<tr><td>4<\/td><td>17.233\u201322.306 \u20ac<\/td><td>24,4%<\/td><td>1.450,67 \u20ac<\/td><\/tr>\n<tr><td>5<\/td><td>22.306\u201328.400 \u20ac<\/td><td>31,4%<\/td><td>3.011,98 \u20ac<\/td><\/tr>\n<tr><td>6<\/td><td>28.400\u201341.629 \u20ac<\/td><td>34,9%<\/td><td>4.006,10 \u20ac<\/td><\/tr>\n<tr><td>7<\/td><td>41.629\u201344.987 \u20ac<\/td><td>43,1%<\/td><td>7.419,54 \u20ac<\/td><\/tr>\n<tr><td>8<\/td><td>44.987\u201383.696 \u20ac<\/td><td>44,6%<\/td><td>8.094,51 \u20ac<\/td><\/tr>\n<tr><td>9<\/td><td>+83.696 \u20ac<\/td><td>48%<\/td><td>10.939,90 \u20ac<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<div class=\"note\">\n<strong>Taxa adicional de solidariedade:<\/strong><br \/>\n2,5% entre 80.000 \u20ac e 250.000 \u20ac<br \/>\n5% acima de 250.000 \u20ac\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>4. M\u00ednimo de Exist\u00eancia<\/h2>\n<p>Valor de refer\u00eancia 2025: <span class=\"highlight\">12.180 \u20ac<\/span><\/p>\n<p>Garante que o contribuinte mant\u00e9m um rendimento m\u00ednimo ap\u00f3s liquida\u00e7\u00e3o.<\/p>\n\n<div class=\"note\">\nInclui regras especiais para agregados com dependentes e para rendimentos n\u00e3o englobados.\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>5. IRS Jovem 2025<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>Condi\u00e7\u00f5es<\/h3>\n<ul>\n<li>At\u00e9 35 anos<\/li>\n<li>At\u00e9 10 anos de rendimentos<\/li>\n<li>Rendimentos A e B<\/li>\n<li>Situa\u00e7\u00e3o fiscal regularizada<\/li>\n<li>N\u00e3o pode ser dependente<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Percentagens<\/h3>\n<ul>\n<li>1.\u00ba ano: 100%<\/li>\n<li>2.\u00ba\u20134.\u00ba ano: 75%<\/li>\n<li>5.\u00ba\u20137.\u00ba ano: 50%<\/li>\n<li>8.\u00ba\u201310.\u00ba ano: 25%<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Limite<\/h3>\n<p>55 \u00d7 IAS = <span class=\"highlight\">28.737,50 \u20ac<\/span> em 2025.<\/p>\n<p>Excedente \u00e9 tributado normalmente.<\/p>\n<\/div>\n\n<div class=\"card\">\n<h3>Incompatibilidades<\/h3>\n<ul>\n<li>RNH<\/li>\n<li>Programa Regressar<\/li>\n<li>IFICI<\/li>\n<li>Regimes especiais n\u00e3o acumul\u00e1veis<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Notas importantes<\/h3>\n<ul>\n<li>A contagem n\u00e3o precisa ser consecutiva.<\/li>\n<li>Aplica-se na reten\u00e7\u00e3o na fonte se o jovem pedir.<\/li>\n<li>Aplica-se sempre na liquida\u00e7\u00e3o anual.<\/li>\n<li>Rendimentos n\u00e3o englobados n\u00e3o beneficiam.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>6. Notas Importantes<\/h2>\n<ul>\n<li>IRS Jovem n\u00e3o depende de grau acad\u00e9mico.<\/li>\n<li>Resid\u00eancia alternada divide dedu\u00e7\u00f5es.<\/li>\n<li>Limites globais aplicam-se em tributa\u00e7\u00e3o separada.<\/li>\n<li>Majora\u00e7\u00f5es autom\u00e1ticas para fam\u00edlias com 3+ dependentes.<\/li>\n<li>Englobamento pode ser vantajoso em rendimentos baixos.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/body>\n<\/html>\n\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dedu\u00e7\u00f5es, Benef\u00edcios, Taxas e IRS Jovem Dedu\u00e7\u00f5es, Benef\u00edcios Fiscais, Taxas e IRS Jovem 1. Dedu\u00e7\u00f5es Espec\u00edficas por Categoria Categoria A \u2013 Trabalho Dependente Dedu\u00e7\u00e3o espec\u00edfica: 4.462,15 \u20ac Pode subir para 4.702,50 \u20ac com quotas profissionais. Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%. Indemniza\u00e7\u00f5es pagas pelo trabalhador s\u00e3o dedut\u00edveis. Contribui\u00e7\u00f5es obrigat\u00f3rias acima…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4112","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4112"}],"version-history":[{"count":24,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112\/revisions"}],"predecessor-version":[{"id":4137,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112\/revisions\/4137"}],"wp:attachment":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":4112,"date":"2026-05-03T18:33:09","date_gmt":"2026-05-03T17:33:09","guid":{"rendered":"https:\/\/equacao-obrigatoria.pt\/?p=4112"},"modified":"2026-05-03T18:40:48","modified_gmt":"2026-05-03T17:40:48","slug":"irs-2025","status":"publish","type":"post","link":"https:\/\/equacao-obrigatoria.pt\/?p=4112","title":{"rendered":"Resumo – IRS 2025"},"content":{"rendered":"\n\n\n\n\nDedu\u00e7\u00f5es, Benef\u00edcios, Taxas e IRS Jovem<\/title>\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1\"\/>\n\n<style>\n body {\n font-family: Arial, sans-serif;\n background: #ffffff;\n color: #222;\n margin: 0;\n padding: 0;\n line-height: 1.6;\n }\n\n .container {\n max-width: 1100px;\n margin: auto;\n padding: 20px;\n }\n\n h1 {\n color: #0d3b66;\n margin-bottom: 10px;\n font-size: 26px; \/* TAMANHO REDUZIDO *\/\n }\n\n h2, h3 {\n color: #0d3b66;\n margin-bottom: 10px;\n }\n\n .section {\n background: #f8f9fa;\n border: 1px solid #e2e2e2;\n border-radius: 10px;\n padding: 20px;\n margin-bottom: 25px;\n }\n\n .card {\n background: #ffffff;\n border: 1px solid #e2e2e2;\n border-radius: 10px;\n padding: 15px;\n margin-bottom: 15px;\n }\n\n .highlight {\n color: #0d3b66;\n font-weight: bold;\n }\n\n .grid-2 {\n display: grid;\n grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));\n gap: 15px;\n }\n\n table {\n width: 100%;\n border-collapse: collapse;\n margin-top: 10px;\n font-size: 14px;\n }\n\n table th {\n background: #0d3b66;\n color: #fff;\n padding: 8px;\n text-align: left;\n }\n\n table td {\n padding: 8px;\n border-bottom: 1px solid #ddd;\n }\n\n .note {\n background: #fff3cd;\n border-left: 4px solid #ffca2c;\n padding: 10px;\n margin-top: 10px;\n border-radius: 6px;\n }\n\n @media (max-width: 600px) {\n h1 { font-size: 22px; }\n h2 { font-size: 20px; }\n }\n<\/style>\n<\/head>\n\n<body>\n<div class=\"container\">\n\n<h1>Dedu\u00e7\u00f5es, Benef\u00edcios Fiscais, Taxas e IRS Jovem<\/h1>\n\n\n<div class=\"section\">\n<h2>1. Dedu\u00e7\u00f5es Espec\u00edficas por Categoria<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>Categoria A \u2013 Trabalho Dependente<\/h3>\n<ul>\n<li>Dedu\u00e7\u00e3o espec\u00edfica: <span class=\"highlight\">4.462,15 \u20ac<\/span><\/li>\n<li>Pode subir para 4.702,50 \u20ac com quotas profissionais.<\/li>\n<li>Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%.<\/li>\n<li>Indemniza\u00e7\u00f5es pagas pelo trabalhador s\u00e3o dedut\u00edveis.<\/li>\n<li>Contribui\u00e7\u00f5es obrigat\u00f3rias acima da dedu\u00e7\u00e3o s\u00e3o totalmente dedut\u00edveis.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria B \u2013 Independentes<\/h3>\n<ul>\n<li>Regime simplificado ou contabilidade organizada.<\/li>\n<li>No simplificado, dedu\u00e7\u00f5es autom\u00e1ticas variam por setor.<\/li>\n<li>Na contabilidade organizada, deduzem-se despesas reais.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria E \u2013 Capitais<\/h3>\n<ul>\n<li>Quando englobados: 50% dos dividendos\/lucros.<\/li>\n<li>Englobamento pode ser vantajoso em rendimentos baixos.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria F \u2013 Rendimentos Prediais<\/h3>\n<ul>\n<li>Despesas comprovadas (exceto financeiras e mobili\u00e1rio).<\/li>\n<li>IMI, AIMI e Imposto do Selo.<\/li>\n<li>Obras dos \u00faltimos 24 meses antes do arrendamento.<\/li>\n<li>Encargos obrigat\u00f3rios de condom\u00ednio.<\/li>\n<li>Rendas pagas pelo pr\u00f3prio contribuinte em mudan\u00e7a >100 km.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria G \u2013 Mais\u2011Valias<\/h3>\n<ul>\n<li>Obras dos \u00faltimos 12 anos.<\/li>\n<li>Despesas de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o.<\/li>\n<li>Coeficientes de desvaloriza\u00e7\u00e3o monet\u00e1ria aplic\u00e1veis.<\/li>\n<li>Reinvestimento pode gerar isen\u00e7\u00e3o parcial.<\/li>\n<li>Criptoativos: regras espec\u00edficas desde 2023.<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Categoria H \u2013 Pens\u00f5es<\/h3>\n<ul>\n<li>Dedu\u00e7\u00e3o espec\u00edfica: <span class=\"highlight\">4.462,15 \u20ac<\/span><\/li>\n<li>Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%.<\/li>\n<li>Contribui\u00e7\u00f5es obrigat\u00f3rias acima da dedu\u00e7\u00e3o s\u00e3o dedut\u00edveis.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>2. Dedu\u00e7\u00f5es \u00e0 Coleta<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>A) Dedu\u00e7\u00f5es Fixas<\/h3>\n<ul>\n<li>Dependentes: 600 \u20ac (>3 anos) \/ 726 \u20ac (\u22643 anos)<\/li>\n<li>Ascendentes: 525 \u20ac ou 635 \u20ac<\/li>\n<li>Incapacidade: 2.090 \u20ac (SP), 1.306,25 \u20ac (dependentes)<\/li>\n<li>Incapacidade \u226590%: +2.090 \u20ac de despesas de acompanhamento<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>B) Dedu\u00e7\u00f5es Autom\u00e1ticas (e\u2011Fatura)<\/h3>\n<ul>\n<li>Despesas gerais: at\u00e9 250 \u20ac<\/li>\n<li>Sa\u00fade: 15% at\u00e9 1.000 \u20ac<\/li>\n<li>Educa\u00e7\u00e3o: 30% at\u00e9 800 \u20ac (at\u00e9 1.100 \u20ac com rendas de estudante)<\/li>\n<li>Rendas: 15% at\u00e9 700 \u20ac<\/li>\n<li>Juros HPP (contratos at\u00e9 2011): 15% at\u00e9 296 \u20ac<\/li>\n<li>IVA: 15% at\u00e9 250 \u20ac<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>C) Dedu\u00e7\u00f5es do Anexo H<\/h3>\n<ul>\n<li>Pens\u00f5es de alimentos: 20%<\/li>\n\n<li>PPR:\n <ul>\n <li>At\u00e9 35 anos: <span class=\"highlight\">400 \u20ac<\/span><\/li>\n <li>Entre 35 e 50 anos: <span class=\"highlight\">350 \u20ac<\/span><\/li>\n <li>Mais de 50 anos: <span class=\"highlight\">300 \u20ac<\/span><\/li>\n <\/ul>\n<\/li>\n\n<li>Donativos: 25%<\/li>\n<li>Reabilita\u00e7\u00e3o urbana: 30% at\u00e9 500 \u20ac<\/li>\n<li>Educa\u00e7\u00e3o e reabilita\u00e7\u00e3o de pessoas com defici\u00eancia: 30%<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>3. Taxas de IRS 2025<\/h2>\n\n<table>\n<thead>\n<tr>\n<th>Escal\u00e3o<\/th>\n<th>Rendimento<\/th>\n<th>Taxa<\/th>\n<th>Parcela a Abater<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr><td>1<\/td><td>At\u00e9 8.059 \u20ac<\/td><td>12,5%<\/td><td>0 \u20ac<\/td><\/tr>\n<tr><td>2<\/td><td>8.059\u201312.160 \u20ac<\/td><td>16%<\/td><td>282,07 \u20ac<\/td><\/tr>\n<tr><td>3<\/td><td>12.160\u201317.233 \u20ac<\/td><td>21,5%<\/td><td>950,91 \u20ac<\/td><\/tr>\n<tr><td>4<\/td><td>17.233\u201322.306 \u20ac<\/td><td>24,4%<\/td><td>1.450,67 \u20ac<\/td><\/tr>\n<tr><td>5<\/td><td>22.306\u201328.400 \u20ac<\/td><td>31,4%<\/td><td>3.011,98 \u20ac<\/td><\/tr>\n<tr><td>6<\/td><td>28.400\u201341.629 \u20ac<\/td><td>34,9%<\/td><td>4.006,10 \u20ac<\/td><\/tr>\n<tr><td>7<\/td><td>41.629\u201344.987 \u20ac<\/td><td>43,1%<\/td><td>7.419,54 \u20ac<\/td><\/tr>\n<tr><td>8<\/td><td>44.987\u201383.696 \u20ac<\/td><td>44,6%<\/td><td>8.094,51 \u20ac<\/td><\/tr>\n<tr><td>9<\/td><td>+83.696 \u20ac<\/td><td>48%<\/td><td>10.939,90 \u20ac<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<div class=\"note\">\n<strong>Taxa adicional de solidariedade:<\/strong><br \/>\n2,5% entre 80.000 \u20ac e 250.000 \u20ac<br \/>\n5% acima de 250.000 \u20ac\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>4. M\u00ednimo de Exist\u00eancia<\/h2>\n<p>Valor de refer\u00eancia 2025: <span class=\"highlight\">12.180 \u20ac<\/span><\/p>\n<p>Garante que o contribuinte mant\u00e9m um rendimento m\u00ednimo ap\u00f3s liquida\u00e7\u00e3o.<\/p>\n\n<div class=\"note\">\nInclui regras especiais para agregados com dependentes e para rendimentos n\u00e3o englobados.\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>5. IRS Jovem 2025<\/h2>\n\n<div class=\"grid-2\">\n\n<div class=\"card\">\n<h3>Condi\u00e7\u00f5es<\/h3>\n<ul>\n<li>At\u00e9 35 anos<\/li>\n<li>At\u00e9 10 anos de rendimentos<\/li>\n<li>Rendimentos A e B<\/li>\n<li>Situa\u00e7\u00e3o fiscal regularizada<\/li>\n<li>N\u00e3o pode ser dependente<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Percentagens<\/h3>\n<ul>\n<li>1.\u00ba ano: 100%<\/li>\n<li>2.\u00ba\u20134.\u00ba ano: 75%<\/li>\n<li>5.\u00ba\u20137.\u00ba ano: 50%<\/li>\n<li>8.\u00ba\u201310.\u00ba ano: 25%<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Limite<\/h3>\n<p>55 \u00d7 IAS = <span class=\"highlight\">28.737,50 \u20ac<\/span> em 2025.<\/p>\n<p>Excedente \u00e9 tributado normalmente.<\/p>\n<\/div>\n\n<div class=\"card\">\n<h3>Incompatibilidades<\/h3>\n<ul>\n<li>RNH<\/li>\n<li>Programa Regressar<\/li>\n<li>IFICI<\/li>\n<li>Regimes especiais n\u00e3o acumul\u00e1veis<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"card\">\n<h3>Notas importantes<\/h3>\n<ul>\n<li>A contagem n\u00e3o precisa ser consecutiva.<\/li>\n<li>Aplica-se na reten\u00e7\u00e3o na fonte se o jovem pedir.<\/li>\n<li>Aplica-se sempre na liquida\u00e7\u00e3o anual.<\/li>\n<li>Rendimentos n\u00e3o englobados n\u00e3o beneficiam.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div class=\"section\">\n<h2>6. Notas Importantes<\/h2>\n<ul>\n<li>IRS Jovem n\u00e3o depende de grau acad\u00e9mico.<\/li>\n<li>Resid\u00eancia alternada divide dedu\u00e7\u00f5es.<\/li>\n<li>Limites globais aplicam-se em tributa\u00e7\u00e3o separada.<\/li>\n<li>Majora\u00e7\u00f5es autom\u00e1ticas para fam\u00edlias com 3+ dependentes.<\/li>\n<li>Englobamento pode ser vantajoso em rendimentos baixos.<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n<\/body>\n<\/html>\n\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dedu\u00e7\u00f5es, Benef\u00edcios, Taxas e IRS Jovem Dedu\u00e7\u00f5es, Benef\u00edcios Fiscais, Taxas e IRS Jovem 1. Dedu\u00e7\u00f5es Espec\u00edficas por Categoria Categoria A \u2013 Trabalho Dependente Dedu\u00e7\u00e3o espec\u00edfica: 4.462,15 \u20ac Pode subir para 4.702,50 \u20ac com quotas profissionais. Quotiza\u00e7\u00f5es sindicais: limite 1% + 100%. Indemniza\u00e7\u00f5es pagas pelo trabalhador s\u00e3o dedut\u00edveis. Contribui\u00e7\u00f5es obrigat\u00f3rias acima…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4112","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4112"}],"version-history":[{"count":24,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112\/revisions"}],"predecessor-version":[{"id":4137,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=\/wp\/v2\/posts\/4112\/revisions\/4137"}],"wp:attachment":[{"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/equacao-obrigatoria.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}