葡萄牙议会受理2027年预算案：个税最高税率48% 高收入附加税写入法案
葡萄牙议会已受理2027年国家预算案，进入审议程序。据 Bloomberg Tax 10月14日报道，议会于10月8日受理了编号为第110/XVII/2号的2027年国家预算案法案。
个人所得税（IRS）方面，法案拟把针对前居民的个税制度延及"在2027年之前成为葡萄牙税务居民"的人士；个税税率方面，收入不超过8666欧元的部分适用12.2%的最低档税率，应税收入超过89995欧元的部分适用48%的最高档税率。法案还设有团结附加税：收入在89995欧元至25万欧元之间的部分加征2.5%，超过25万欧元的部分加征5%。
法案还包括其他多项税务条款调整。预算案后续须经议会各阶段审议表决方能成为法律，审议期间条款仍可能修改。
Portugal Parliament Takes Up 2027 Budget Bill With Top Income Tax Rate of 48%
The Portuguese Parliament has accepted the 2027 state budget bill for consideration, Bloomberg Tax reported on October 14. Parliament accepted Bill No. 110/XVII/2, the 2027 state budget bill, on October 8.
On personal income tax (IRS), the bill would extend the IRS regime for former residents to individuals who become Portuguese tax residents by 2027. It sets IRS rates ranging from 12.2 percent for income up to 8,666 euros to 48 percent for taxable income exceeding 89,995 euros. The bill also imposes solidarity surcharges of 2.5 percent for income between 89,995 euros and 250,000 euros, and 5 percent for income exceeding 250,000 euros.
The bill includes further tax measures beyond those detailed in initial reports. As a bill before parliament, its provisions remain subject to debate and amendment before any final vote.
图片来源：位于里斯本的葡萄牙议会所在地圣本托宫。图片来源：Wikimedia Commons，Einaz80 摄，CC BY-SA 4.0 授权
