| 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% |
