How to open activity as a self-employed worker in Portugal

Step by step

1. Have your NIF and Portal das Finanças password ready

   The NIF is your Portuguese tax number. If you do not have a password for the Portal das Finanças (the tax authority’s website), request one there (it arrives by post) or use the Chave Móvel Digital (the government’s digital mobile key).

2. Go to “Início de Atividade”

   On the Portal das Finanças, search for “Início de Atividade” (start of activity) and choose to submit the declaration. Do this before you issue your first receipt.

3. Choose your activity code

   If your profession is in the article 151 table of the IRS Code (e.g. 1332 computer programmers, 1336 designers, 1320 consultants), use that code: the coefficient is 0.75 and withholding tax is 23%. If it is not, code 1519 (“other service providers”) uses 0.35 and withholding tax of 11.5%.

4. Enter your expected turnover

   If you expect to invoice up to €15,000 a year in Portugal and you do not export, you can be exempt from VAT (IVA) under article 53 (check your case with the VAT exemption checker). The forecast also matters if you want to ask clients not to withhold IRS (withholding exemption, article 101-B).

5. Confirm the simplified regime

   With turnover up to €200,000 you are, as a rule, in the simplified IRS regime (regime simplificado): you do not need an accountant or formal bookkeeping (contabilidade organizada).

6. Keep the confirmation and start invoicing

   Once you have submitted it, you can issue invoice-receipts (faturas-recibo) under “Faturas e Recibos Verdes” on the Portal das Finanças.

7. Social Security: automatic registration

   The Finanças notify Segurança Social automatically. The first time, you only start contributing from the 1st day of the 12th month after you start your activity. Even so, set up access to Segurança Social Direta (the online service) now for the quarterly declarations.

Calculate my first year

Frequently asked questions

Does opening activity cost anything?

No. The start of activity declaration (declaração de início de atividade) is free on the Portal das Finanças.

Can I have a salary and recibos verdes at the same time?

Yes. In that case you do not get the coefficient reduction in the 1st and 2nd year, and you may be exempt from Social Security as a self-employed worker if the part of your invoicing that counts (the “rendimento relevante”, or relevant income) is, on average, below 4 × IAS (Indexante dos Apoios Sociais: 4 × IAS = €2,148.52).

Official sources

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

• CIRS, art.º 31.º — Regime simplificado (Portal das Finanças) (opens in a new window)
• Tabela de atividades do art.º 151.º do CIRS (Portaria n.º 1011/2001, versão consolidada no Diário da República) (opens in a new window)
• CIVA, art.º 53.º — Regime especial de isenção (Portal das Finanças) (opens in a new window)
• CIRS, art.º 101.º — Retenção na fonte (redação da Lei n.º 45-A/2024, OE 2025) (opens in a new window)
• Segurança Social — Guia Prático "Novo Regime dos Trabalhadores Independentes" (v1.09, 12/01/2026) (opens in a new window)