The additional IRS solidarity tax, paid by taxpayers whose taxable income exceeds 80,000 euros per year, reached 26,757 households in 2022, an increase of 22.47% over the previous year.
At stake is an additional IRS rate of 2.5% on the part that exceeds 80,000 euros of taxable income (the amount calculated after applying the specific deduction or, if higher, the employee’s Social Security deductions or equivalent system) and 5% on the amount that exceeds 250,000 euros of annual taxable income.
According to the IRS statistics for the year 2022 (which result from the tax returns filed by taxpayers in 2023), a total of 25,726 households living on the mainland came within the scope of this additional solidarity tax, plus 511 from the Azores and 520 from Madeira.
According to the Tax and Customs Authority (AT), of the total number of households that paid this tax in 2022, the overwhelming majority (93.23%) were in the first bracket (of the 2.5% rate) and the rest in the second bracket.
The same statistics, which have now been made publicly available, reveal that the total amount of tax resulting from the application of this additional rate amounts to 66.33 million euros, with 42.62% coming from the first bracket and 57.38% from the second bracket.
The number of households with a registered gross income in 2022 totaled 5,807,704. According to these statistics, almost 7% of households reported a gross income of up to 10,000 euros and contributed 2.4% of the IRS paid.
Those earning between 10,000 and 40,000 euros gross account for around 73% and contribute around a third of the IRS paid.
For their part, those earning over 100,000 euros represent 2% of taxpayers and contribute 23.95% of the tax assessed.
