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Freelancer tax calculator

For recibos verdes (green receipts) in Portugal. Answer three questions and the numbers update as you type. 2026 figures · checked on 11 November 2026

Simples IRS

Calculation made on __/__/____ at simplesirs.pt

Recibos verdes calculation 2026

1How much do you invoice?

Period

The total of your recibos verdes, before withholding tax and without VAT (IVA).

2What do you do?

Type of activity

Not sure about your code? See the official article 151 table (in Portuguese).

How long has your activity been open?

3Your situation

Fine-tune the estimate (optional)

Your year at a glance

estimate
How your income splits: take-home pay, IRS and Social Security
€1,510yours / month
  • Yours to keep75.5%€18,118.72
  • IRS9.5%€2,286.08
  • Social Security15%€3,595.20

Set aside every month

€299.60

€299.60 for Social Security + €0.00 for the final IRS bill

For every €1,000 you invoice, about €245 goes to IRS and Social Security. Your clients already pay €230 upfront; you set aside €150.

Invoiced per year
€24,000.00
Take-home per month
€1,509.89
Withheld by clients
€5,520.00
Estimated refund
€3,233.92
    See the step-by-step calculation
    Detailed calculation

    Official sources

    • Decreto-Lei n.º 212/2026 (descida das taxas dos seis primeiros escalões de IRS de 2026): https://diariodarepublica.pt/dr/detalhe/decreto-lei/212-2026-1190825214
    • Lei n.º 73-A/2025, de 30 de dezembro (Orçamento do Estado 2026), art.º 71.º: https://diariodarepublica.pt/dr/detalhe/lei/73-a-2025-993270096-994019075
    • CIRS, art.º 31.º — Regime simplificado (Portal das Finanças): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs31.aspx
    • CIRS, art.º 68.º — Taxas gerais (Portal das Finanças): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx
    • CIRS, art.º 70.º — Mínimo de existência (Portal das Finanças): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs70.aspx
    • CIRS, art.º 12.º-B — IRS Jovem (Portal das Finanças): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs12b.aspx
    • AT — Folheto IRS Jovem e Informação Vinculativa n.º 28155 (isenção sobre o rendimento bruto da cat. B): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/informacoes_vinculativas/rendimento/cirs/Documents/PIV_28155.pdf
    • CIRS, art.º 101.º — Retenção na fonte (redação da Lei n.º 45-A/2024, OE 2025): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs101.aspx
    • CIRS, art.º 101.º-B — Dispensa de retenção na fonte: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs101b.aspx
    • Segurança Social — Guia Prático "Novo Regime dos Trabalhadores Independentes" (v1.09, 12/01/2026): https://www.seg-social.pt/ptss/pssd/documento/cmc1xyfxz00dekl2ynxz676sw
    • Portaria n.º 480-A/2025/1, de 30 de dezembro (IAS 2026): https://diariodarepublica.pt/dr/detalhe/portaria/480-a-2025-993056222

    This calculation is an estimate and does not replace a certified accountant.

    Redo the calculation at simplesirs.pt/en/freelancer-tax-calculator/

    How we calculate

    1. Taxable income (the part you pay IRS on). What you invoice × the coefficient (0.75, 0.35 or 0.15), with the 1st/2nd-year reduction if it applies. Social Security above 10% of gross income is deducted (article 31(2)), and any shortfall under the “15% rule” for expenses is added (article 31(13)). See the guide to expenses in the simplified regime.
    2. Mínimo de existência (listed professions only): an amount the law protects for people on low incomes (article 70), with a reference value of €12,880.00.
    3. IRS Jovem. The exempt part is calculated on what you invoice and, even though it is exempt, it still counts when working out the rate on the rest.
    4. Tax. The article 68 brackets for 2026, minus your deductions (health, education, general expenses…).
    5. Social Security. 21.4% on 70% (services) or 20% (sales) of income, minimum €20 a month, maximum base 12 × IAS.

    Frequently asked questions

    How much should I set aside each month on recibos verdes?

    Add your monthly Social Security contribution to the IRS you will still have to pay (the estimated IRS minus what your clients have already withheld), divided by 12. The calculator does this for you.

    What is the coefficient in the simplified regime?

    Professions listed in the article 151 table of the CIRS (the IRS Code): 0.75. Other services: 0.35. Sales, restaurants and hotels: 0.15. Only that share of what you invoice counts for IRS.

    Is there a reduction in the first year of activity?

    Yes. The coefficients for services go down by 50% in the year you start and by 25% in the following year, as long as you have no salary or pension and have not closed an activity in the last 5 years (article 31(10) CIRS).

    Is withholding tax 25%?

    Not any more. Withholding tax (retenção na fonte) is the part your client deducts straight away for IRS. Since 2025 the rate for professions in the article 151 table is 23%. For other services it is 11.5%. If you expect to invoice less than €15,000 a year, you can ask for an exemption (article 101-B).

    Official sources

    Every figure on this page comes from these sources (official documents, in Portuguese). Checked on 11 November 2026

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