Portugal Recibos Verdes (Freelancer) Tax & Social Security Calculator
Calculate your net take-home earnings and fiscal contributions as an independent contractor or sole proprietor in Portugal (Trabalhador Independente / Recibos Verdes): evaluate the Regime Simplificado (75% taxable coefficient for services), 21.4% Seguranca Social, the first-year Social Security exemption, and 25% withholding tax at source.
Annual Fiscal Breakdown
Taxable Income Base (Rendimento coletavel): €0.00
Seguranca Social Annual Contributions (21.4%): €0.00
- Estimated Monthly Social Security: €0.00 / month
Personal Income Tax (Estimated IRS Liability): €0.00
Advance Withholding Tax Retained at Source: €0.00
Total Annual Fiscal Burden (IRS + SS): €0.00
Net Annual Take-Home Income: €0.00
Average Net Monthly Earnings: €0.00 / mo
Portuguese Recibos Verdes Legislation (CIRS & CRCST)
Governed by the Personal Income Tax Code and Social Security Contributory Scheme:
- Simplified Regime (Regime Simplificado): Available for turnover up to €200,000/year. For professional services (Article 151 CIRS), 75% of gross revenue is taxed, and 25% is automatically deemed business expenses. For sales of goods, only 15% is taxable.
- Expense Justification (Article 31 CIRS): Under the 75% rule, freelancers must substantiate 15% of their gross revenue with valid business expense invoices communicated via the e-Fatura portal (e.g. computer hardware, office rent, transport).
- Seguranca Social (21.4%): Applied to 70% of average quarterly revenue (yielding an effective rate of approx. 14.98% on gross revenue). In the first 12 months after starting commercial activity, freelancers are 100% exempt from Social Security contributions.
- Withholding at Source (Retencao na Fonte): A 25% withholding applies when issuing invoices to companies with organized accounting in Portugal. Invoicing foreign clients or end consumers carries 0% withholding at source.
📊 Matriz de Reparticao Legal e Comparativa
| Rubrica / Componente Estatutario | Valor Calculado |
|---|---|
| Resultado Principal / Total Estatutario | 0,00 € |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.