How much you will pay in Social Security
For freelancers on recibos verdes: 21.4% rate, minimum €20 a month, maximum base €6,445.56. IAS (reference value) 2026: €537.13
Your contribution
Per month
€299.60
Due between the 10th and the 20th of each month.
- Invoiced in the quarter€6,000.00
- Part that counts (relevant income) (70%)€4,200.00
- Monthly base (÷ 3, with adjustment)€1,400.00
- × 21.4%€299.60
- Total for the quarter
- €898.80
- Annual estimate
- €3,595.20
How it works, in five sentences
- By the end of January, April, July and October you declare what you invoiced in the previous 3 months, at Segurança Social Direta (the online service).
- Only 70% of what you invoice for services counts (20% for sales): this is the “rendimento relevante” (relevant income). The monthly base is one third of that amount.
- You pay 21.4% of the base in each of the following 3 months, between the 10th and the 20th.
- If it comes to less than €20, you pay €20. The base never goes above 12 × IAS.
- If you also have a salary, you are exempt while the part that counts is, on average, below 4 × IAS (€2,148.52); above that, you only pay on the amount over that value.
Frequently asked questions
How much Social Security do I pay on recibos verdes?
21.4% on the part of your invoicing that counts (the “rendimento relevante”, or relevant income): 70% of what you invoiced for services (or 20% for sales), divided by 3 months. Minimum €20 a month and maximum base 12 × IAS (€6,445.56).
Do I pay Social Security in my first year?
If you open activity for the first time, you only have to contribute from the 1st day of the 12th month after you start. You can ask to start earlier.
When is Social Security paid?
Every month, between the 10th and the 20th of the following month. The quarterly declaration (declaração trimestral) is due by the end of January, April, July and October.
Can I pay less?
In the quarterly declaration you can choose an income up to 25% below (or above) the calculated amount, in 5% steps. You pay less now, but you also build up less protection for benefits and your pension.
Official sources
Every figure on this page comes from these sources (official documents, in Portuguese). Checked 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)
Understand your result
- How we got to this amountThe Social Security formula, explained.
- First year: you do not payWhen the first contribution starts.
- When to declare and when to payThe declaration every 3 months and the monthly payment.
- All the year’s datesSocial Security, IRS and VAT in one place.
Work out the whole year
The tax calculator adds IRS to Social Security and tells you how much to set aside each month. Free, no account needed.