• Data reference period
• Geographic localization (NUTS - 2024)

• GROSS REPORTED INCOME:  Income that corresponds to: 1) the value of the income not exempt, before any specific deduction for categories A (Dependent labor) and H (Pensions); 2) the value of the net income, ie the value of the income after the respective deductions for the other categories
• PERSONNAL INCOME TAX PAID:  Amount of tax corresponding to the tax due, i.e, the amount of tax levying net of the specific deductions foreseen in Personnal Income Tax and tax benefits, before deductions are made regarding payments on account of withholding taxes.
• REFERENCE PERIOD:  Period to which the information refers and which may be a specific day or a time interval (month, fiscal year, calendar year, among others).
• TAXABLE PERSON:  Person living in Portugal as well as the one that, although not living in the country, obtains income there.

Number of taxable persons who moved down two or more deciles in the distribution of gross reported income less personal income paid tax between year n and n+2 / Number of common taxable persons between year n and n+2 *100