## [Approval and changes on the withholding tax rates applicable in 2022 in Portugal Mainland, Azores and Madeira](/pt/en_GB/new/approval-and-changes-withholding-tax-rates-applicable-2022-portugal-mainland-azores-and-madeira)
# Approval and changes on the withholding tax rates applicable in 2022 in Portugal Mainland, Azores and Madeira
Portugal - 02 / 02 / 2022
Portugal Tax Alert
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**The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Madeira, during 2022, were approved by [Order no. 550/2021, 30 December](https://joram.madeira.gov.pt/joram/2serie/Ano%20de%202021/IISerie-238-2021-12-30Supl.pdf), of Regional Secretary for Finance of Madeira.**
It should be noted that the non-delivery, total or partial, of said amounts represents a tax offence, besides the joint liability of the substitute taxpayer for the outstanding tax, plus compensatory interest due from the delivery date until the end of the deadline for the submission of the corresponding return by the original taxpayer or until the date of delivery of the tax withheld, if previous.
The referred Order entered into force on 31 December of 2021. However, said withholding tax rates should be applicable only on income paid or made available to the respective beneficiaries as of 2022.
The new withholding tax rates applicable to the same income obtained by resident taxpayers in the Azores were also republished, with the withdrawal of [Order no. 12408-A/2021, 14 December](https://files.dre.pt/2s/2021/12/244000001/0000200012.pdf), by [Order no. 874-A/2022 of 20 January](https://files.dre.pt/2s/2022/01/014000001/0000200012.pdf), which was rectified by [Rectification Declaration no. 56-A/2022, 24 January](https://files.dre.pt/2s/2022/01/016000001/0000200011.pdf). [Order no. 874-A/2022](https://files.dre.pt/2s/2022/01/014000001/0000200012.pdf) entered into force on 21 January 2022 but it should be applicable as of 1 January 2022.
Finally, [Order no. 11943-A/2021](https://files.dre.pt/2s/2021/12/233000001/0000200012.pdf), which approved the new withholding taxes applicable on employment income and pensions obtained by resident taxpayers in Portugal Mainland in 2022, was rectified by [Rectification Declaration no. 56-B/2022, 2 December](https://files.dre.pt/2s/2022/01/016000001/0001200021.pdf), because the increase of net incomes of pensioners was not safeguarded in previous withholding tax rates.
[Tax](/pt/en_GB/tags/tax), [Portugal](/pt/en_GB/tags/portugal)
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This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.
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