Income liable to taxation |
Rates |
Rental income |
15% |
Capital Gains on sale of property |
25% |
Capital Gains on sale of shares |
25% |
Income from intellectual rights earned by non-original owners |
20% |
Royalties/ technical assistance |
15% |
Interest on current, time deposit accounts or deposit certificates |
21,5% |
Salary |
21,5% |
Self-employment earnings/salary |
21,5% |
Pensions (received from Taxpayer in Portugal) |
21,5% |
Winnings from lotteries, sweepstakes, sports betting and bingo |
25% |
Winnings from raffles, betting and contests |
35% |