rendimento coletável
Published 8 November 2026, 22:44
rendimento coletável (taxable income)
The income on which IRS is ultimately calculated: not your gross salary but what remains after the deductions and allowances provided for by law. It is what determines which tax band you fall into. That is why someone whose gross salary is above a band's threshold often ends up in the band below.
Where you come across it. Filling in an IRS return; news about lower rates and tax bands.
Do not confuse it with gross income: when the news says "the sixth band — up to 43,090 euros", it means taxable income for the year, not the salary in your employment contract.
Official website: portaldasfinancas.gov.pt