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Portugal Self-Employed (Green Receipts) Calculator 2026

Free calculator for self-employed workers in Portugal: 21.4% Social Security on 70% of billing, 23% or 11.5% IRS withholding, VAT exemption up to €15,000 and the exempt first year.

IRS withholding

IVA

In your first 12 months of activity? (no Social Security yet)

You keep a month (before final IRS)

1 240,40 €

Billing2 000,00 €
IRS withheld by the client (23%)− 460,00 €
Social Security (21.4% × 70%)− 299,60 €
You keep1 240,40 €
Per year14 884,80 €

⚠️ Over 15 000 € a year: you can no longer be VAT-exempt.

Social Security is declared each quarter (January, April, July, October) and paid monthly. IRS withheld is a prepayment: the final tax comes from the yearly return (simplified regime: 75% of service income is taxed).

General 21.4% rate for self-employed workers (25.2% for sole traders). Checked: October 2026. Not legal, tax or financial advice. 🔒 Everything stays on your device.

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✅ Rules last checked:

📚 Official sources: Segurança Social: trabalhadores independentes · CIRS art. 101.º (retenção)

We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.

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Questions people ask

How much Social Security do I pay?+

21.4% on 70% of what you billed for services in the previous quarter, divided by 3 (about 15% of billing). The first 12 months of activity are exempt.

Do I have to charge VAT?+

Not while yearly billing stays under €15,000 (art. 53 VAT Code). Above that, you charge VAT (usually 23%) and pay it over to the State.

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