Green Receipts in Portugal 2026: What You Keep on €800–€4,000 a Month
IRS withholding, 21.4% Social Security and the VAT exemption: what a self-employed worker keeps in 2026.
By the MoneyBackKit Portugal team · Updated 20 October 2026 · 4 min read
As a self-employed worker on green receipts, two things come out: the IRS your client withholds on each invoice and the Social Security you pay every month. In 2026 the general rate is 21.4% on 70% of what you bill for services.
What you keep each month
| Billing | IRS withheld (23%) | Social Security | You keep |
|---|---|---|---|
| 800 € | 184 € | 120 € | 496 € |
| 1 000 € | 230 € | 150 € | 620 € |
| 1 250 € | 288 € | 187 € | 775 € |
| 1 500 € | 345 € | 225 € | 930 € |
| 2 000 € | 460 € | 300 € | 1 240 € |
| 3 000 € | 690 € | 449 € | 1 861 € |
| 4 000 € | 920 € | 599 € | 2 481 € |
Three rules to know
- Your first 12 months of activity are exempt from Social Security.
- Up to 15 000 € a year you can be VAT-exempt (art. 53) and exempt from withholding.
- Social Security is declared each quarter (January, April, July and October) and paid by the 20th of each month.