Withholdings
Exercise 2026
Information table on applicable withholding rates
- Table of applicable withholding tax rates (Applicable from January 1 to September 9, 2026) (276 KB - pdf)
- Table of applicable withholding tax rates (Applicable from 10 September 2026)(304 KB - pdf)
Technical Information
- Algorithm for calculating the withholding tax rate for personal work income 2026 (Applicable from January 1 to September 9, 2026) (1.00 MB - pdf)
Specifications for the computer development of the algorithm for calculating withholdings on personal work Personal Income Tax 2026
- Algorithm for calculating the withholding tax rate for personal income tax (IRPF) on earnings from personal work IRPF 2026 (Applicable from 10 September 2026) (1.08 MB - pdf)
Specifications for the computer development of the algorithm for calculating withholdings on personal work Personal Income Tax 2026
- W3C Schema for the Processing of XML Files in the Withholding Tax Calculation Service 2026(31.7 KB - Executable)
- Additional W3C schema documentation (examples and diagram) (172 KB - zip)
- Documentation on the use of the Withholding Tax Calculation Module as a service for 2026(40 KB - pdf)
Previous years
- Exercise 2025
- Exercise 2024
- Exercise 2023
- Exercise 2022
- 2021
- Exercise 2020
- 2019 fiscal year
- Fiscal year 2018
- Financial year 2017