retenção na fonte
Published 8 November 2026, 20:40
retenção na fonte
Tax withheld at the moment of payment: from a salary, from a fee, sometimes from rent. It is an advance payment of IRS; the final calculation is made on the basis of the tax return. That is why in summer some people get a refund and others have to pay more.
Where you come across it. Payslips, payments on recibos verdes.
Freelancers may be exempt from withholding — but you have to tick the exemption on the invoice yourself; it does not happen automatically.