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.
| 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 %
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.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 40 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
5 sources
- PwC Worldwide Tax Summaries — Portugal IRS 2026 brackets (mainland) — bracket 1 upper €8,342
- PwC Worldwide Tax Summaries — Category A dedução específica floor = 8.54 × IAS
- E-konomista — Mínimo de existência 2026 ≈ €12,880 (14 × minimum wage €920)
- PwC Worldwide Tax Summaries — Segurança Social employee contribution 11%
- PwC Worldwide Tax Summaries — Simplified regime services coefficient 0.75 (Art. 31 CIRS)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Portugal tax guides
- How Income Tax (IRS) Works in Portugal (2026): Brackets, Parcela-a-Abater and Deductions →
- Segurança Social in Portugal (2026): Employee and Employer Contribution Rates Explained →
- Self-Employed Tax in Portugal (2026): IRS, Segurança Social and Quarterly Declarations →
- How VAT (IVA) Works in Portugal (2026): Rates, What They Cover and Registration →