Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2019.

It should be noted that the non-delivery, total or partial, of this amounts established in the withholding taxes rates represents a tax offence according to the law, despite of the substitute’s responsibility for the compensatory interest due from the delivery date until the end of the submission of the declaration by the original responsible or until the date of delivery of the tax withheld, if previous.

The referred Order entered into force on 19 January of 2019.