The IRS campaign regarding income received last year has already begun. For some taxpayers, however, filling out the Model 3 is not enough. This is the case for economically dependent self-employed workers, who, in some situations, must also submit the SS annex. Although self-employed workers must report their income quarterly through the portal...
Do you issue green receipts? Pay attention to the SS annex in your IRS declaration
Saturday, 4 April 2026RSS
Context & Explainers
The IRS withholding tables (tabelas de retenção na fonte) are government-published schedules that determine how much personal income tax (Imposto sobre o Rendimento das Pessoas Singulares — IRS) employers must deduct from each paycheck. They take into account gross pay, marital status, number of dependents, and disability status.
The tables are updated annually (and sometimes mid-year when budgets change), directly affecting monthly take-home pay. When tables are revised downward, workers see more in their pay packet; when raised, less. Any difference between amounts withheld and the actual tax owed is settled when the annual IRS return (Modelo 3) is filed, typically between April and June.
Employees and pensioners should check the current tables — published by the Autoridade Tributária e Aduaneira (AT) — whenever they change, as the impact on net income can be significant.
AI Summary AvailableSelf-employed workers reminded of annual tax annexRead the synthesized summary with context and explainers
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