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Self-employed / green receipts (trabalhador independente) – Portugal

Estimate Portuguese net pay (2026): simplified Segurança Social, IRS brackets, optional derrama % on IRS. General employee, educational - not payslip-accurate, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Portugal salary calculator methodology (2026)

Updated April 2026. Sources: Law 73-A/2025 (State Budget 2026), Portaria 480-A/2025/1 (IAS), Decree-Law 139/2025 (SMN), CIRS art. 12.º-B / 25.º / 68.º / 68.º-A / 70.º / 99.º-F, official 2026 Continente withholding tables.

Employee (trabalhador por conta de outrem)

General private-sector employee; no contribution ceiling for dependents. The calculator reflects State Budget 2026 (Law 73-A/2025), the updated IAS = €537.13 and Continente SMN = €920.

Social security

Rates on gross remuneration: employee 11%, employer 23.75%. Supports 12 or 14 payments (holiday / Christmas subsídios) and the duodécimos mode (none / holiday / christmas / both) which shifts the monthly withholding base per CIRS art. 99.º-F.

Monthly IRS withholding (Continente 2026 tables)

We apply the official 2026 tables I–VII published by the Portuguese Tax Authority (AT):

  • Table is chosen from marital status (single / married one holder / married two holders) and taxpayer disability.
  • Formula: max(0, coefR · R − subtractConst − depDed · dependents); low bands withhold 0%.
  • Disabled dependents yield an extra allowance.
  • Madeira / Açores: until regional ingestion we use Continente tables.

Annual IRS (reference)

Category A taxable base: annual gross − specific deduction (CIRS art. 25.º). The 2026 specific deduction is max(8.54 × IAS; mandatory SS contributions) = at least €4,587.09; for higher salaries it is replaced by the actual SS contributions.

IRS 2026 marginal brackets (Law 73-A/2025: thresholds +3.51%, 2nd–5th cut by 0.3 pp):

  • up to €8,342 → 12.5%
  • €8,342 – €12,587 → 15.7%
  • €12,587 – €17,838 → 21.2%
  • €17,838 – €23,089 → 24.1%
  • €23,089 – €29,397 → 31.1%
  • €29,397 – €43,090 → 34.9%
  • €43,090 – €46,566 → 43.1%
  • €46,566 – €86,634 → 44.6%
  • above €86,634 → 48%

Additional solidarity tax (CIRS art. 68.º-A)

Progressive surtax added to IRS over taxable income:

  • €80,000 – €250,000 → + 2.5% on the part exceeding €80,000;
  • above €250,000 → + 5% on the part exceeding €250,000.

Minimum existence (CIRS art. 70.º)

2026 reference value: max(14 × SMN; 1.5 × 14 × IAS) = €12,880. When taxable income ≤ reference, the annual IRS reference is forced to 0.

IRS Jovem (CIRS art. 12.º-B)

10-year regime with decreasing exemption: year 1: 100%, years 2–4: 75%, years 5–7: 50%, years 8–10: 25%. Annual cap = 55 × IAS = €29,542.15 in 2026. The exempt part is removed from both the monthly withholding base and the annual IRS base.

Net → gross

Binary search over the gross→net function, targeting the average monthly net.

Self-employed (trabalhador independente, Cat. B)

Simplified regime. SS contribution: 21.4% on a monthly base = min(12 × IAS; relevant income / 12). Relevant-income coefficient: 70% services, 20% goods / HORECA.

Withholding at source (CIRS art. 101.º): 23% services, 11.5% goods / HORECA. Waiver (art. 101.º-B) when the taxpayer uses the CIVA art. 53.º VAT exemption and annual revenue < €15,000.

Annual IRS in the simplified regime is computed on taxable income = gross × coefficient (35% services / 20% goods). Minimum existence (€12,880), IRS Jovem (when eligible) and the additional solidarity tax above €80,000 taxable income all apply.

Frequently asked questions

Portugal - self-employed (recibos verdes)

What are the 70% / 20% coefficients for Segurança Social?
Segurança Social 21.4% applies to a base that equals 70% of relevant income for services (typical BNC/BIC) or 20% for goods sales / HORECA. Example: €1,000/month services = €700 base × 21.4% = €149.80 SS. The calculator applies this rule by default - change "Activity" to match yours.
When does the art. 101.º-B withholding dispensation apply?
Dispensa retenção is an exemption from retenção na fonte when annual expected income ≤ €15,000 (2026). You declare on the invoice "Sem retenção - art. 101.º-B CIRS". The client does not withhold IRS advance - you settle annually. Tick "Legal rate (with dispensa)" in the calculator. It does not waive SS.
Regime simplificado or contabilidade organizada?
Simplificado: up to €200,000 annual turnover, costs are pre-baked via coefficients (75% treated as income for services, 15% for goods) - no real expense deduction. Contabilidade organizada: mandatory above €200k or elective, with real cost deduction against invoices. The calculator assumes simplificado - if you keep full books, compute the base yourself.
What is ato isolado?
Ato isolado is a one-off transaction without opening activity independente - e.g. you issue one invoice for a single project. Limit: 75% of the annual withholding value. No SS or business registration needed, but you file under category B on Modelo 3. The calculator has an "Isolated act" toggle - treats income like cat. B without ongoing registration.
Do I charge VAT (IVA) as recibos verdes?
Yes, unless you use the art. 53 CIVA franchise - exemption for turnover ≤ €15,000/year (2026). Above the threshold, charge IVA 23% (or reduced rates for Madeira/Açores) on every invoice. The calculator has a "VAT exempt under art. 53.º" toggle - it feeds the dispensa retenção threshold, not IVA computation.
What does the model NOT cover?
Excludes: real deductions for contabilidade organizada (office, rent, equipment), TSU (when a mandate contract applies), PPR (deductible contributions), NHR / RNH-specific benefícios fiscais, IVAOP (quarterly IVA). The calculator is an annual estimate: SS + IRS reference with simplified coefficients. Quarterly declarações trimestrais - check with a contabilista.