Portugal self-employed net income calculator (regime simplificado)
Your net income as a Portuguese freelancer on the regime simplificado is revenue minus Social Security charged on 70% of it and IRS charged on 75% of it — both bases fixed by statute rather than by your actual costs.
Worked example: with Annual revenue of 30,000, this model computes Net income / year 21,560.03. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How regime simplificado in Portugal is calculated
The regime simplificado does not ask what your costs were. For service income it assumes them: 75% of revenue is the IRS taxable base and the remaining 25% is deemed to have been spent, receipts or not. Social Security uses a different assumed base again — 70% of revenue — charged at 21.4%.
Two separate statutory coefficients on the same revenue is the detail that catches people out. They are not alternatives and they are not applied in sequence: Social Security is computed on its own base and IRS on its own, so a freelancer comparing the regime against organised accounting has to compare both at once.
IRS itself is progressive, which is why the effective rate climbs with revenue even though the coefficient does not. This page applies the full 2026 IRS schedule — all nine brackets, from 12.5% to 48% — to the coefficient base. What it cannot apply is anything personal: the household quotient, dependants and personal tax credits all move the real bill and none of them is a function of revenue.
Worked example
| Annual revenue (EUR) | 30000 |
|---|---|
| Ss Base ✓ | 21000 |
| Social Security (21.4% of 70%) ✓ | 4494 |
| IRS taxable base (75%) ✓ | 22500 |
| IRS ✓ | 3945.97 |
| Net income / year ✓ | 21560.03 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 30,000 EUR revenue in Portugal?
Social Security takes 21.4% of 70% of revenue — about 4,494 EUR — and IRS is charged on a 22,500 EUR base (75% of revenue), giving roughly 3,946 EUR across the 2026 IRS brackets. That leaves about 21,560 EUR before any personal credits.
What is the 75% coefficient?
For service income the regime simplificado treats 75% of revenue as taxable and the remaining 25% as automatically deducted expenses. You cannot document real costs instead without switching to organised accounting.
Do I pay Social Security in my first year?
No — new self-employed activity is exempt from Social Security contributions for the first 12 months, which this model does not deduct. After that the 21.4% on 70% of revenue applies quarterly.
Sources
- Segurança Social — Trabalhadores independentes: taxa de 21,4% sobre 70% dos rendimentos de prestação de serviços (2026) · checked 2026-08-22
- Autoridade Tributária — Regime simplificado, coeficiente de 0,75 (CIRS art. 31.º) · checked 2026-08-22
- Escalões de IRS 2026 — taxas marginais e limites (9 escalões) · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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