Portugal – IRS PAYE: new withholding tables for Aug–Sep and from 1 Oct 2025
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Despacho 8464-A/2025 (22 Jul 2025) approves new withholding tables for employment and pensions: one set applies 1 Aug–30 Sep 2025, and a second set applies from 1 Oct 2025. Official PDF and AT (Autoridade Tributária e Aduaneira) notice available.
Effective Date
- From 1 August 2025 (first set); from 1 October 2025 (second set).
Published
- AT highlight and Despacho published late July 2025.
Impact
- PAYE amounts change across brackets/status; two switch-overs in H2 2025.
Payroll action
- Load Aug–Sep tables now and schedule the 1 Oct table changeover; communicate net-pay effects.