Lei n.º 11/2010, de 15 de Junho de 2010
Lei n. 11/2010
de 15 de Junho
Introduz uma nova taxa de IRS (no valor de 45 %) para sujeitos passivos ou agregados familiares que obtenham rendimentos anuais superiores a € 150 000
A Assembleia da República decreta, nos termos da alínea c) do artigo 161. da Constituiçáo, o seguinte:
Artigo 1.
Alteraçáo ao Código do Imposto sobre o Rendimento das Pessoas Singulares
O artigo 68. do Código do Imposto sobre o Rendimento das Pessoas Singulares, abreviadamente designado por Código do IRS, aprovado pelo Decreto -Lei n. 442 -A/88, de 30 de Novembro, passa a ter a seguinte redacçáo:
Artigo 68. [...]
1 - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rendimento colectável (em euros)
Taxas (em percentagens)
Normal
(A)
Média
(B)
Até 4793 . . . . . . . . . . . . . . . . . . . . . . 10,5 10,500 0
De mais de 4793 até 7250 . . . . . . . . . 13 11,347 1
De mais de 7250 até 17 979 . . . . . . . 23,5 18,599 6
De mais de 17 979 até 41 349 . . . . . . 34 27,303 9
De mais de 41 349 até 59 926 . . . . . . 36,5 30,154 6
De mais de 59 926 até 64 623 . . . . . . 40 30,870 2
De mais de 64 623 até 150 000 . . . . . 42 37,205 0
Superior a 150 000 . . . . . . . . . . . . . . 45
2 - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Artigo 2.
Disposiçáo transitória
A taxa de 45 % prevista na tabela do artigo 68. do Código do IRS e as adaptaçóes decorrentes da sua criaçáo sáo aplicáveis aos rendimentos obtidos entre os anos de 2010 e 2013...
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