• Data reference period
• Geographic localization (NUTS - 2013)

• 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.
• PERSONAL INCOME TAX:  Tax on the annual value of the income of residents in Portugal, regardless of where they were obtained, as well as on income obtained in Portugal by non-residents.
• 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).

(Gross reported income - Personal income paid tax) / No. of tax households