Portugal Freelancer Tax Calculator — 2026
| Business income | €50,000 | Revenue 60000 less expenses 10000 — paid out of your pocket, but they do not reduce the taxable base in this regime |
|---|---|---|
| Segurança Social — trabalhador independente | -€8,988 | 21.40% of 42000 — 70% of revenue |
| Income tax | -€10,452 | Taxable base 42012: revenue 60000 × 0.75 deemed-income coefficient, less the 2988 of contributions above 6000 (10% of revenue). Actual expenses do not enter it. |
| Net | €30,560 | Effective rate 38.9% |
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All Portugal taxes · How we calculate
What this calculator does not model
Every rule below is real and is left out on purpose — modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.
- Your real tax may be LOWER — In the first two years of activity the deemed-cost coefficients for services are cut (by half in the opening year, by a quarter in the next), and social security contributions are not due at all for the first twelve months. Neither relief is applied here. Applies to: Anyone who has just registered as self-employed — which is most people arriving in Portugal.
- Your real tax may be HIGHER — Part of the deemed expense allowance has to be backed by real, documented expenses: if you cannot show them, the taxable base is increased. We do not model that add-back, so a freelancer with few real expenses is shown a lower tax than the law would charge. Applies to: Freelancers on the simplified regime with few documented expenses or contributions.
- May not apply to you — Contributions are really assessed quarterly on the previous quarter's income, and you may adjust the assessed base up or down by up to 25%. We compute an annual figure from the income you enter, so your monthly bills will not match this line exactly even when the yearly total is close. Applies to: Everyone paying social security as a self-employed worker.
- Your real tax may be LOWER — Tax credits for health, education, rent and general family expenses are not modelled (see the income tax calculator for the same limitation) — the tax shown is before them. Applies to: Residents who file receipts, which is nearly everyone.