Tax Situations

Portuguese dependent worker taxation uses “situations” to determine which tax table applies.

Overview

The library automatically determines the appropriate tax situation based on:

Marital status (single/married)
Number of income holders (1 or 2 for married couples)
Dependents (children or other dependents)
Disability status (worker or spouse)

These situations apply to the dependent worker simulator. Independent worker calculations follow the simplified regime tables instead of retention situations.

Tax Situation Codes

TABLE1_SINGLE_OR_MARRIED_2_HOLDERS - Single or Married with Two Holders

Code: TABLE1_SINGLE_OR_MARRIED_2_HOLDERS
Description: Single without dependents OR married with two income holders

Applies to:

Single person without dependents
Married couple with 2 income holders, with or without dependents

Interactive Example

// Single person, no dependents
const single = simulateDependentWorker({
year: 2025,
income: 1200,
married: false,
numberOfDependents: 0
});

// Married, both working, no dependents
const marriedTwoHolders = simulateDependentWorker({
year: 2025,
income: 1500,
married: true,
numberOfHolders: 2,
numberOfDependents: 0
});

// Married, both working, with children
const marriedWithKids = simulateDependentWorker({
year: 2025,
income: 1800,
married: true,
numberOfHolders: 2,
numberOfDependents: 2
});

console.log('=== TABLE1 Examples (January) ===');
console.log(`Single - Net: €${single.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married 2 holders - Net: €${marriedTwoHolders.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married with kids - Net: €${marriedWithKids.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Single person, no dependents
const single = simulateDependentWorker({
year: 2025,
income: 1200,
married: false,
numberOfDependents: 0
});

// Married, both working, no dependents
const marriedTwoHolders = simulateDependentWorker({
year: 2025,
income: 1500,
married: true,
numberOfHolders: 2,
numberOfDependents: 0
});

// Married, both working, with children
const marriedWithKids = simulateDependentWorker({
year: 2025,
income: 1800,
married: true,
numberOfHolders: 2,
numberOfDependents: 2
});

console.log('=== TABLE1 Examples (January) ===');
console.log(`Single - Net: €${single.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married 2 holders - Net: €${marriedTwoHolders.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married with kids - Net: €${marriedWithKids.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

TABLE2_SINGLE_ONE_OR_MORE_DEPENDENTS - Single with Dependents

Code: TABLE2_SINGLE_ONE_OR_MORE_DEPENDENTS
Description: Single person with one or more dependents

Applies to:

Single parent with children
Single person caring for dependents

Interactive Example

// Single parent with 2 children
const singleParent = simulateDependentWorker({
year: 2025,
income: 1400,
married: false,
numberOfDependents: 2
});

const jan = singleParent.monthlyBreakdown[0];
console.log('=== TABLE2 Example ===');
console.log(`Single Parent - Net: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Tax Benefits: €${jan.bracket.deduction.toFixed(2)}`);// Single parent with 2 children
const singleParent = simulateDependentWorker({
year: 2025,
income: 1400,
married: false,
numberOfDependents: 2
});

const jan = singleParent.monthlyBreakdown[0];
console.log('=== TABLE2 Example ===');
console.log(`Single Parent - Net: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Tax Benefits: €${jan.bracket.deduction.toFixed(2)}`);

TABLE3_MARRIED_1_HOLDER - Married, Single Holder

Code: TABLE3_MARRIED_1_HOLDER
Description: Married with only one income holder

Applies to:

Married couple where only one person works
Can be with or without dependents

Interactive Example

// Married, single income, no children
const marriedSingleIncome = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
numberOfDependents: 0
});

// Married, single income, with children
const marriedWithKids = simulateDependentWorker({
year: 2025,
income: 2200,
married: true,
numberOfHolders: 1,
numberOfDependents: 3
});

console.log('=== TABLE3 Examples (January) ===');
console.log(`Married Single Income - Net: €${marriedSingleIncome.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married with Kids - Net: €${marriedWithKids.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Married, single income, no children
const marriedSingleIncome = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
numberOfDependents: 0
});

// Married, single income, with children
const marriedWithKids = simulateDependentWorker({
year: 2025,
income: 2200,
married: true,
numberOfHolders: 1,
numberOfDependents: 3
});

console.log('=== TABLE3 Examples (January) ===');
console.log(`Married Single Income - Net: €${marriedSingleIncome.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married with Kids - Net: €${marriedWithKids.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

Disability Situations

All base situations have corresponding disability variants with lower tax rates:

TABLE4_SINGLE_OR_MARRIED_2_HOLDERS_NO_DEPENDENTS_PERSON_WITH_DISABILITY - Single/Two Holders with Disability

Code: TABLE4_SINGLE_OR_MARRIED_2_HOLDERS_NO_DEPENDENTS_PERSON_WITH_DISABILITY
Description: Same as TABLE1 but with disability benefits

Interactive Example

// Single person with disability
const singleDisabled = simulateDependentWorker({
year: 2025,
income: 1200,
married: false,
disabled: true
});

// Married, both working, one with disability
const marriedDisabled = simulateDependentWorker({
year: 2025,
income: 1500,
married: true,
numberOfHolders: 2,
disabled: true
});

console.log('=== TABLE4 Examples (January) ===');
console.log(`Single Disabled - Net: €${singleDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married Disabled - Net: €${marriedDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Single person with disability
const singleDisabled = simulateDependentWorker({
year: 2025,
income: 1200,
married: false,
disabled: true
});

// Married, both working, one with disability
const marriedDisabled = simulateDependentWorker({
year: 2025,
income: 1500,
married: true,
numberOfHolders: 2,
disabled: true
});

console.log('=== TABLE4 Examples (January) ===');
console.log(`Single Disabled - Net: €${singleDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);
console.log(`Married Disabled - Net: €${marriedDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

TABLE5_SINGLE_ONE_OR_MORE_DEPENDENTS_PERSON_WITH_DISABILITY - Single with Dependents and Disability

Code: TABLE5_SINGLE_ONE_OR_MORE_DEPENDENTS_PERSON_WITH_DISABILITY
Description: Single with dependents and disability

Interactive Example

// Single parent with disability and children
const singleParentDisabled = simulateDependentWorker({
year: 2025,
income: 1400,
married: false,
disabled: true,
numberOfDependents: 2
});

console.log('=== TABLE5 Example ===');
console.log(`Single Parent Disabled - Net: €${singleParentDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Single parent with disability and children
const singleParentDisabled = simulateDependentWorker({
year: 2025,
income: 1400,
married: false,
disabled: true,
numberOfDependents: 2
});

console.log('=== TABLE5 Example ===');
console.log(`Single Parent Disabled - Net: €${singleParentDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

TABLE6_MARRIED_2_HOLDERS_ONE_OR_MORE_DEPENDENTS_PERSON_WITH_DISABILITY - Married Two Holders with Dependents and Disability

Code: TABLE6_MARRIED_2_HOLDERS_ONE_OR_MORE_DEPENDENTS_PERSON_WITH_DISABILITY
Description: Married with two holders, dependents, and disability

Interactive Example

// Married, both working, children, one with disability
const marriedTwoHoldersDisabled = simulateDependentWorker({
year: 2025,
income: 1800,
married: true,
numberOfHolders: 2,
numberOfDependents: 2,
disabled: true
});

console.log('=== TABLE6 Example ===');
console.log(`Married Two Holders Disabled - Net: €${marriedTwoHoldersDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Married, both working, children, one with disability
const marriedTwoHoldersDisabled = simulateDependentWorker({
year: 2025,
income: 1800,
married: true,
numberOfHolders: 2,
numberOfDependents: 2,
disabled: true
});

console.log('=== TABLE6 Example ===');
console.log(`Married Two Holders Disabled - Net: €${marriedTwoHoldersDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

TABLE7_MARRIED_1_HOLDER_PERSON_WITH_DISABILITY - Married Single Holder with Disability

Code: TABLE7_MARRIED_1_HOLDER_PERSON_WITH_DISABILITY
Description: Married single holder with disability

Interactive Example

// Married, single income, with disability
const marriedSingleIncomeDisabled = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
disabled: true
});

console.log('=== TABLE7 Example ===');
console.log(`Married Single Income Disabled - Net: €${marriedSingleIncomeDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);// Married, single income, with disability
const marriedSingleIncomeDisabled = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
disabled: true
});

console.log('=== TABLE7 Example ===');
console.log(`Married Single Income Disabled - Net: €${marriedSingleIncomeDisabled.monthlyBreakdown[0].netIncome.totalAmount.toFixed(2)}`);

Situation Determination Logic

The library uses the following logic to determine the tax situation:

Partner Disability Benefits

If your spouse has a disability (but you don’t), you may qualify for additional deductions:

Interactive Example

// Partner has disability
const partnerDisabled = simulateDependentWorker({
year: 2025,
income: 1600,
married: true,
numberOfHolders: 1,
partnerDisabled: true // Additional deductions apply
});

const jan = partnerDisabled.monthlyBreakdown[0];
console.log('=== Partner Disability Benefits ===');
console.log(`Net Salary: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Additional Deduction: €${jan.bracket.var2_deduction.toFixed(2)}`);// Partner has disability
const partnerDisabled = simulateDependentWorker({
year: 2025,
income: 1600,
married: true,
numberOfHolders: 1,
partnerDisabled: true // Additional deductions apply
});

const jan = partnerDisabled.monthlyBreakdown[0];
console.log('=== Partner Disability Benefits ===');
console.log(`Net Salary: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Additional Deduction: €${jan.bracket.var2_deduction.toFixed(2)}`);

Dependent Disability Benefits

Dependents with disabilities provide additional tax deductions:

Interactive Example

// Family with disabled dependents
const familyWithDisabledDependent = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
numberOfDependents: 3,
numberOfDependentsDisabled: 1 // Extra deduction for disabled dependent
});

const jan = familyWithDisabledDependent.monthlyBreakdown[0];
console.log('=== Dependent Disability Benefits ===');
console.log(`Net Salary: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Dependent Deduction: €${jan.bracket.dependent_aditional_deduction.toFixed(2)}`);// Family with disabled dependents
const familyWithDisabledDependent = simulateDependentWorker({
year: 2025,
income: 2000,
married: true,
numberOfHolders: 1,
numberOfDependents: 3,
numberOfDependentsDisabled: 1 // Extra deduction for disabled dependent
});

const jan = familyWithDisabledDependent.monthlyBreakdown[0];
console.log('=== Dependent Disability Benefits ===');
console.log(`Net Salary: €${jan.netIncome.totalAmount.toFixed(2)}`);
console.log(`Dependent Deduction: €${jan.bracket.dependent_aditional_deduction.toFixed(2)}`);

Important Notes

Number of Holders Rules

Single: numberOfHolders must be null
Married: numberOfHolders must be 1 or 2
Cannot specify 2 holders without being married

Dependent Rules

numberOfDependentsDisabled cannot exceed numberOfDependents
Dependents include children and other qualifying family members
Number of dependents affects tax brackets and deductions

Validation

The library automatically validates your input and will throw descriptive errors for invalid combinations:

Interactive Example

// This will throw an error
try {
simulateDependentWorker({
  year: 2025,
  income: 1500,
  married: false,
  numberOfHolders: 2 // Invalid: single person cannot have 2 holders
});
} catch (error) {
console.error('Error:', error.message);
}

// This will also throw an error
try {
simulateDependentWorker({
  year: 2025,
  income: 1500,
  numberOfDependents: 2,
  numberOfDependentsDisabled: 3 // Invalid: more disabled than total dependents
});
} catch (error) {
console.error('Error:', error.message);
}// This will throw an error
try {
simulateDependentWorker({
  year: 2025,
  income: 1500,
  married: false,
  numberOfHolders: 2 // Invalid: single person cannot have 2 holders
});
} catch (error) {
console.error('Error:', error.message);
}

// This will also throw an error
try {
simulateDependentWorker({
  year: 2025,
  income: 1500,
  numberOfDependents: 2,
  numberOfDependentsDisabled: 3 // Invalid: more disabled than total dependents
});
} catch (error) {
console.error('Error:', error.message);
}

Tax Benefits Summary

Different situations provide different levels of tax benefits:

Situation	Tax Level	Benefits
TABLE1_SINGLE_OR_MARRIED_2_HOLDERS	Standard	Base tax rates
TABLE2_SINGLE_ONE_OR_MORE_DEPENDENTS	Lower	Single parent benefits
TABLE3_MARRIED_1_HOLDER	Lower	Single income household
TABLE4-7 (Disability variants)	Lowest	Disability reductions