• 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
• TAXABLE PERSON:  Person living in Portugal as well as the one that, although not living in the country, obtains income there. Note: for a household, the tax is calculated: 1) individually for each spouse or in de facto union, without prejudice to the provisions in relation to dependents; 2) when joint taxation is chosen, the tax payable is based on the sum of incomes of all persons composing the household, and the taxable person is the one legally commited to its management.
• REFERENCE PERIOD:  The length of time for which data are collected, e.g. a specific day, month or year.

Median value of gross reported income/ No. of Taxable persons