## [Portugal: Approved the withholding tax rates applicable in the second semester of 2023](/en_GB/new/portugal-approved-withholding-tax-rates-applicable-second-semester-2023)
# Portugal: Approved the withholding tax rates applicable in the second semester of 2023
Portugal - 04 / 27 / 2023
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**The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by** [**Order no. 4930/2023, of 26 April**](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Despacho_4930_2023.pdf)**.**
Esta nova aprovação prevê, face ao [Despacho n.º 14043-B/2022, de 5 de dezembro](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Despacho_14043_B_2022.pdf), uma redução adicional na retenção na fonte para as famílias com mais de três dependentes, que se consubstancia na aplicação de uma redução de um ponto percentual à taxa marginal máxima correspondente ao escalão em que se integra, mantendo-se inalterada a parcela a abater e a parcela adicional a abater por dependente.
Salienta-se que a não entrega, total ou parcial, das quantias referidas constitui uma infração fiscal nos termos da lei, sem prejuízo da responsabilidade do substituto tributário pelos juros compensatórios devidos desde o termo do prazo de entrega até ao termo do prazo para apresentação da declaração pelo responsável originário ou até à data da entrega do imposto retido, se anterior.
O presente Despacho entra em vigor no dia 27 de abril mas apenas produz efeitos a partir do dia 1 de julho de 2023.
[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)
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