How the Portugal regime simplificado calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Ss Base | ssBase | $round($min([annualRevenue * $const.ssIncomeShare, $const.ssAnnualBaseCeiling]), 2) |
| Social Security (21.4% of 70%) | socialSecurity | $round(ssBase * $const.ssRate, 2) |
| IRS taxable base (75%) | taxableBase | $round(annualRevenue * $const.serviceCoefficient, 2) |
| IRS | irsTax | ($t := taxableBase; $round((($t < 8342 ? $t : 8342) * 0.125) + (($t > 8342 ? (($t < 12587 ? $t : 12587) - 8342) : 0) * 0.157) + (($t > 12587 ? (($t < 17838 ? $t : 17838) - 12587) : 0) * 0.212) + (($t > 17838 ? (($t < 23089 ? $t : 23089) - 17838) : 0) * 0.241) + (($t > 23089 ? (($t < 29397 ? $t : 29397) - 23089) : 0) * 0.311) + (($t > 29397 ? (($t < 43090 ? $t : 43090) - 29397) : 0) * 0.349) + (($t > 43090 ? (($t < 46566 ? $t : 46566) - 43090) : 0) * 0.431) + (($t > 46566 ? (($t < 86634 ? $t : 86634) - 46566) : 0) * 0.446) + (($t > 86634 ? ($t - 86634) : 0) * 0.48), 2)) |
| Net income / year | netIncome | $round($max([0, annualRevenue - socialSecurity - irsTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
ssIncomeShare | 0.7 |
ssRate | 0.214 |
ssAnnualBaseCeiling | 77346.72 |
serviceCoefficient | 0.75 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR revenue — a typical full-time freelancer
given annualRevenue | 30000 |
|---|---|
expect ssBase | 21000 |
expect socialSecurity | 4494 |
expect taxableBase | 22500 |
expect irsTax | 3945.97 |
expect netIncome | 21560.03 |
Case 2 — 60,000 EUR revenue — into the 43.1% band
given annualRevenue | 60000 |
|---|---|
expect ssBase | 42000 |
expect socialSecurity | 8988 |
expect taxableBase | 45000 |
expect irsTax | 11651.77 |
expect netIncome | 39360.23 |
Case 3 — 150,000 EUR revenue — Social Security stops at the base ceiling
given annualRevenue | 150000 |
|---|---|
expect ssBase | 77346.72 |
expect socialSecurity | 16552.2 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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