The government of Portugal approved the plan to reduce the surcharge from 3.5% to 2.625% on personal income tax for the fiscal year 2016, on 5 November 2015, however it needs to get parliamentary approval to enter into force.
If the parliament of Portugal rejects the plan and the Budget Law for 2016, the government will continue to apply the preceding Budget for 2015 and it will be applied on a one-twelfth basis each month along with surcharge on personal income tax will remain unchanged.
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