Portugal self-employed tax calculator 2026

Estimate take-home income as a self-employed worker (trabalhador independente) in Portugal for 2026 under the simplified regime for services. IRS is charged on 75% of gross income (coefficient), and Segurança Social is 21.4% on 70% of income (≈15% of gross). Enter your annual gross service income.

Net / year€27,747.94from €40,000.00 gross

Gross income	€40,000.00
Income tax (IRS)	-€6,260.06
Social security (Segurança Social)	-€5,992.00
Net income (take-home)	€27,747.94

Effective deduction rate 30.6 % · of which income tax 15.7 %

Dataset last reviewed 2026-07-18 · tax year 2026 · 42 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Under the simplified regime (regime simplificado) for services, IRS is charged on a taxable base of 75% of gross income (the 0.75 coefficient in Art. 31 CIRS).
Apply the same 2026 IRS brackets (12.5%–48%, parcela-a-abater method) to that taxable base, plus the solidarity surcharge above €80,000.
Segurança Social for the self-employed is 21.4% charged on a relevant income of 70% of gross service income — about 15% of gross overall — declared quarterly with monthly minimum and maximum bases tied to the IAS.
Net income equals gross minus social security minus IRS (and any surcharge). Remember that preliminary payments and the quarterly SS declaration affect cash-flow timing.

FAQ

What is the simplified regime coefficient?

For services income under the simplified regime, only 75% of your gross is treated as taxable income for IRS — the remaining 25% is a deemed allowance for business costs. This 0.75 coefficient replaces itemised expense deductions. Different coefficients apply to other activity types.

How is self-employed social security calculated?

Segurança Social is 21.4% applied to a relevant income equal to 70% of your gross service invoicing, which works out to roughly 15% of gross. It is declared quarterly, with a monthly contribution base capped between one and twelve times the IAS index.

Is this the same as being an employee?

The IRS brackets are the same, but the taxable base differs (75% coefficient vs the employee dedução específica) and social security is 21.4% on 70% of income rather than a flat 11%. Freelancers also handle their own quarterly declarations and preliminary tax.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 42 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

10 sources

PwC Worldwide Tax Summaries — Portugal IRS 2026 brackets (mainland) — bracket 1 upper €8,342
Derived from Codigo do IRS Art. 25(1)(a) (formula) and Portaria n.o 480-A/2025/1 (IAS value) (derived) — 8.54 x the VERIFIED 2026 IAS (income_tax.ias_annual = EUR 537.13), per the multiplier stated in Art. 25(1)(a) CIRS: 8.54 x 537.13 = EUR 4,587.09
Portal das Financas -- Gabinete da Secretaria de Estado dos Assuntos Fiscais — Despacho, Secretaria de Estado dos Assuntos Fiscais (5 Jan 2026), on the Lei n.o 73-A/2025 (OE 2026) withholding tables: 'a atualizacao do Minimo de Existencia para 12.880 EUR' for income obtained in 2026
Diario da Republica -- Financas e Trabalho, Solidariedade e Seguranca Social — Portaria n.o 480-A/2025/1, de 30 de dezembro, Artigo 2.o (Valor do indexante dos apoios sociais): 'O valor do IAS para o ano de 2026 e de EUR 537,13'
Portal das Financas -- Autoridade Tributaria e Aduaneira (AT) — Codigo do IRS, Artigo 78.o-B(1): limite global da deducao de despesas gerais familiares de EUR 250 por sujeito passivo
PwC Worldwide Tax Summaries — Segurança Social employee contribution 11%
gov.pt / Segurança Social — Taxa Contributiva Entidade Empregadora: 23,75% (regime geral)
Seguranca Social (seg-social.pt) — Guia pratico, Novo Regime dos Trabalhadores Independentes, section D 'Determinacao do rendimento relevante': the relevant income is '70% do valor total de prestacao de servicos'
PwC Worldwide Tax Summaries — Simplified regime services coefficient 0.75 (Art. 31 CIRS)
gov.pt — IVA em Portugal: taxa normal 23% em Portugal continental

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Portugal tax guides

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