How much Social Security do I pay on recibos verdes?

The formula

Monthly contribution = 21.4% × (70% × quarter’s invoicing ÷ 3)

• Relevant income (rendimento relevante): the part of what you invoice that counts. It is 70% for services and 20% for sales of goods (Contributory Code, article 162).
• Monthly base: one third of the quarter’s relevant income. It applies to the three months after the quarter you declared (Segurança Social Practical Guide).
• Minimum: €20 a month, even when you had no income.
• Maximum: the base cannot go above 12 × IAS = €6,445.56 a month, which gives a maximum contribution of €1,379.35.
• Adjustment: you can raise or lower the base by up to 25%, in 5% steps, in the quarterly declaration (Contributory Code, article 164).

Worked examples

Calculations made with the same formula as the calculator on this site, for services and with no base adjustment, unless stated otherwise.

1. Services: €4,500 in a quarter

You invoiced €4,500 between July and September and you declare that amount in October.

1. Relevant income: 70% of €4,500 = €3,150.00.
2. Monthly base: €3,150.00 ÷ 3 = €1,050.00.
3. Contribution: €1,050.00 × 21.4% = €224.70 a month, in October, November and December.

The October contribution is paid between 10 and 20 November (Contributory Code, article 155).

2. The same quarter, with the base adjusted

If you choose −25%, the base becomes €787.50 and you pay €168.53 a month. With +25%, the base becomes €1,312.50 and you pay €280.88. Paying less now also means contributing less towards benefits and your pension (Segurança Social Practical Guide).

3. Sale of goods: €3,000 in a quarter

For sales of goods only 20% counts: €600.00. The monthly base is €200.00 and you pay €42.80 a month.

4. A weak quarter

If you invoiced €300 for services, the monthly base comes to €70.00 and 21.4% of that is below €20. You pay the minimum: €20.00 a month.

5. Recibos verdes and a salary at the same time

You are exempt as a self-employed worker if your average monthly relevant income is below 4 × IAS (€2,148.52), your average monthly salary is at least 1 IAS (€537.13) and the employers are different and not part of the same group (Segurança Social Practical Guide).

• You invoice €9,000 in a quarter: 70% ÷ 3 = €2,100.00 a month, below €2,148.52. You do not pay.
• You invoice €12,000 in a quarter: €2,800.00 a month. You only pay on the part above the limit: €2,800.00 − €2,148.52 = €651.48, that is, €139.42 a month (Contributory Code, article 163).

First year: you do not pay

The first time you open activity, the obligation to contribute only starts on the 1st day of the 12th month after you start (Contributory Code, article 145). Example: if you opened activity in March 2026, you start contributing on 1 March 2027 and that first contribution is paid between 10 and 20 April 2027. It is the same rule as in the official example: someone who started in January 2023 began contributing on 1 January 2024.

You can ask to start earlier in the quarterly declaration of January, April, July or October, with the option «Sim, pretendo começar a contribuir neste trimestre» (“Yes, I want to start contributing this quarter”) (Contributory Code, article 146; Segurança Social Practical Guide).

When and how

• Quarterly declaration: by the last day of January, April, July and October. You declare the services and sales of the previous three months, and you can correct it up to 15 days after the deadline.
• Payment: every month, between the 10th and the 20th of the following month, at a Multibanco machine, through online banking, by direct debit or at a Segurança Social cash desk.
• Annual confirmation: in January, anyone who submitted at least one declaration in the previous year confirms or corrects the amounts. If the review means you owe more, the difference is paid by 20 February.

Missed the declaration? Online, you can submit it late up to the last day of the month before the next period. The October 2026 declaration can still be submitted in November and December (Segurança Social Practical Guide). Exact dates in the tax deadlines guide.

When you are exempt

• You also work as an employee, under the conditions in example 5.
• You receive a disability or old-age pension, if the activity is compatible with the pension.
• In the previous year you only paid the €20 monthly minimum, because you had no income or very low income. This is confirmed in January.

The full list of cases and conditions is in the Segurança Social Practical Guide and in Contributory Code, article 157.

Step by step on Segurança Social Direta

1. Set up access: on «Segurança Social Direta», click «Efetuar Registo» (register) and enter your NISS.
2. Submit the quarterly declaration on time. If late, use the menu Trabalho > Relações de trabalho > Trabalhadores > Regime Declaração Trimestral.
3. Check the amount calculated in Trabalho > Remunerações e contribuições > Consultar contribuições do trabalhador independente and open «Ver detalhe» (see details).
4. Issue the payment slip in Pagamentos e dívidas > Valores a pagar à Segurança Social > Consultar valores a pagar e emitir documentos de pagamento. The slip is valid for 120 hours.
5. Avoid forgetting with direct debit in Pagamentos e dívidas > Valores a pagar à Segurança Social > Autorizar débito direto para pagamento de contribuições. It only covers the month’s contribution.

Menus as given in the Segurança Social Practical Guide (the portal is in Portuguese).

Common mistakes

• Mixing sales and services: they are declared separately, because 20% and 70% count respectively.
• Not submitting the declaration: it is a minor administrative offence (contraordenação leve) (Contributory Code, article 151-A).
• Paying late: in the first 30 days it is a minor offence; after that it becomes a serious one and late-payment interest applies (Contributory Code, article 155).

Calculate my contribution

Frequently asked questions

How much do I pay if I invoice €1,000 a month?

€1,000 × 70% = €700 base; €700 × 21.4% = €149.80 a month.

When do I start paying if I open activity for the first time?

On the 1st day of the 12th month after you start your activity. Someone who opened in March 2026 starts on 1 March 2027, unless they ask to start earlier.

I have a salary and recibos verdes. Do I pay Social Security on both?

As a self-employed worker, you are exempt if your average monthly relevant income is below €2,148.52 (4 × IAS) and you meet the conditions in the Practical Guide. Above that, you pay 21.4% only on the part over that amount.

Can I pay less by adjusting the base?

Yes, by up to 25%, in 5% steps, in the quarterly declaration. The minimum is still €20 a month.

What is the most I can pay per month?

The monthly base is capped at 12 × IAS (€6,445.56), so the maximum contribution is €1,379.35 a month.

Official sources

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

• Segurança Social — Guia Prático "Novo Regime dos Trabalhadores Independentes" (v1.09, 12/01/2026) (opens in a new window)
• Portaria n.º 480-A/2025/1, de 30 de dezembro (IAS 2026) (opens in a new window)
• Código dos Regimes Contributivos (Lei n.º 110/2009), na redação do DL n.º 2/2018 (opens in a new window)