The state budget proposal for 2027 rises the level of income from which it focuses the solidarity rate of IRS that since the ‘troika’ taxes the highest incomes, aligning it with the 9th step.
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08/10/2026
by
Lusa
Ain addition to updating the values of the nine income levels, the budget proposal that the Government of Luís Montenegro (PSD/CDS-PP) delivered today in parliament changes the value of income from which the additional rate of IRS, launched by the Government of Pedro Passos Coelho in 2011, with the State Budget for 2012 (OE2012) applies.
The executive proposes that this rate – applied to workers and pensioners with higher incomes – be aligned with the remuneration limit of the 9th step of income.
At the moment, the rate is on the share of income above EUR 80,000 and, according to the Government's proposal, will apply to incomes above EUR 89,995, the same value as the 9th step.
With this change, the 2.5% surcharge will apply to incomes above EUR 89,995 up to EUR 250.000 and the 5.0% surcharge will cover the share of incomes above EUR 250.000.
For the tax to make this calculation, the amount of the part of the tax income exceeding EUR 89,995 is divided into two parts when it is more than EUR 250.000, one equals EUR 160.005, at which the rate of 2.5% and another, at the rate of income above EUR 250.000, at the rate of 5% applies.
The additional rate of solidarity, set out in Article 68a of the IRS Code, was first called an “additional fee” and applied, in the first version of 2012, to the share of income above EUR 153,300, with a percentage of 2.5%.
With the 2013 State Budget, this measure became called an “additional rate of solidarity” and now has two levels, with rates of 2.5% and 5%, in the formulation that is in force so far.