Free · No signup · Private
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 €
| Billing | 2 000,00 € |
| IRS withheld by the client (23%) | − 460,00 € |
| Social Security (21.4% × 70%) | − 299,60 € |
| You keep | 1 240,40 € |
| Per year | 14 884,80 € |
⚠️ 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.
✅ 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.
🛠️ Spotted a mistake or an out-of-date rule? Tell us
Guides
Related tools
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.