Portugal Regime Simplificado Calculator 2026

Annual business revenue Period Region How you are taxed What you do

More settings 1

Without these we assume the ordinary case: a single taxpayer with no dependants.

Deductible business expenses

Left after tax and contributions

€30,560 kept per year

Regime Simplificado

Open-access result

About €2,547 a month

Effective tax rate 38.9%

€29,440 to taxes and contributions

Based on deductible business expenses: €10,000, what you do: Professional services (activities on the art. 151.º CIRS list), how you are taxed: Regime simplificado (category B), national rules, no region selected

Verified for 2026 · official authority + independent source · 2026-07-14 · Sources

Worth opening: deductible business expenses can change this by up to €12,000.

Where the money goes

Business income	€50,000	Revenue €60,000 less expenses €10,000, 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 €42,000, 70% of revenue
Income tax	-€10,452	Taxable base €42,012: revenue €60,000 × 0.75 deemed-income coefficient, less the €2,988 of contributions above €6,000 (10% of revenue). Actual expenses do not enter it.
Left after tax and contributions	€30,560	Effective rate 38.9%

Compare with another country:Spain Italy Poland

Regimes checked

Every regime is checked against what you entered. Open one to see what it requires, what it is worth, and the conditions you confirm yourself.

Regime Simplificado€30,560 kept · 51%Open accessCurrent result

The default for most freelancers: taxable income is a set share of turnover, actual expenses are not asked for; open up to EUR 200,000 of annual turnover.

Revenue limits

Up to €200,000 a year

Contabilidade Organizada€31,022 kept · 52%Open access+€462 / year

Accounting on your actual profit, compulsory once turnover exceeds EUR 200,000, an option below it.

Contabilidade Organizada calculator

Reference

What you keep in Portugal under Regime Simplificado, and who is allowed to use it.

The whole regime is one multiplication

The regime simplificado turns your turnover into taxable income by multiplying it by a coefficient fixed for your activity, and stops. Nothing you spent enters the formula: the coefficient is the legislator’s estimate of your costs, take it or leave it. If you are still choosing between this and organised accounting, the freelancer calculator compares the two regimes. This page is about reading the coefficient tables correctly. There are two of them, and they disagree.

For income tax, article 31.º of the CIRS keeps taxable:

75% of turnover for the professional activities on the article 151.º list (engineers, IT professionals, doctors, lawyers, designers);
35% for services not on that list;
15% for sales of goods (a bucket that also takes crypto disposals) and 15% for restaurant, beverage and hotel work, except local lodging in a house or flat;
100% for services invoiced to a company you control: the whole invoice, no deemed cost at all;
10% for residual category-B income that fits none of the above.

What survives the multiplication is aggregated with your other income and runs through the ordinary IRS brackets; the income tax calculator covers that scale.

Here is the trap this country sets. Social security has its own coefficients, in article 162.º of the contribution code, and the two tables were never aligned. The contribution base is 70% of all service income (the tax law’s careful distinction between listed and unlisted professions simply does not exist here) and 20% of income from producing and selling goods. Hospitality is the odd case: pulled down to 20% by a separate paragraph of the same article, and only when you declare the income as such for IRS.

So one invoice produces two bases. A developer is taxed on 75% of it, while 70% of it takes the 21.4% contribution rate. A restaurant reads the tables in the opposite direction, with the contribution base above the tax base. Neither figure is profit. The contribution base stops growing at €77,347 a year.

Contributions come back off the tax base, for two categories only

Article 31.º n.º 2 lets paid contributions reduce the coefficient base only in the part that exceeds 10% of gross income, and it grants that to the two service coefficients alone: listed professions and unlisted services. For them it bites every year:

contributions run at 14.98% of a service provider’s turnover, so exactly 4.98% of turnover comes off the base.

Goods and hospitality get nothing: their contributions land below the threshold anyway, and the norm does not cover their coefficients in the first place. Invoices to your own company get nothing either.

A worked example

A developer on the article 151.º list invoices €60,000 in 2026. Income tax base: 60,000 × 0.75 = €45,000. Contribution base: 60,000 × 0.70 = €42,000, and 21.4% of that means €8,988 of contributions for the year. Then the deduction: contributions exceed 10% of gross (€6,000) by €2,988, so the final taxable base is 45,000 − 2,988 = €42,012. That figure goes to the IRS scale, not the €60,000, and not whatever profit was actually left.

The ceiling is softer than it looks

The regime is open up to €200,000 of turnover, and the calculator applies that test to the year you enter. The law is gentler: it tests the previous year, and only pushes you out after two consecutive years above the ceiling, or one year more than a quarter above it. One good year does not expel you mid-flight.

Past the ceiling (or below it, by election) sits contabilidade organizada: the real accounting result is taxed, expenses and contributions come off in full, a certified accountant becomes mandatory, and the social security floor jumps from the token minimum of the simplificado to an annual minimum base of €9,668.

What changed in 2026

The Budget law for 2026 rewrote other corners of the CIRS (rates, withholding) and left articles 28.º and 31.º alone: the turnover ceiling and every coefficient above carried into 2026 unchanged, and the contribution code was not amended at all. What did move is the IAS, refixed for 2026 by ministerial order, which drags the contribution ceiling of €77,347 along with it. The minimum, for a quarter with no income, still works out to a contribution of twenty euros a month.

Questions people actually ask

Why is my social security base different from my income tax base?

Because two different laws each keep their own coefficient table and nobody reconciled them. Income tax takes its share of your turnover from the table in the income tax code, where being on the list of professions matters. Social security applies its own share from the contribution code, where it does not: every service, listed or unlisted, gets one and the same coefficient. For a listed professional the tax base ends up the bigger of the two; for a restaurant it is the smaller. Same turnover, two answers, both correct.

Can I deduct social security contributions in the regime simplificado?

Partially, and only if you sell services. Contributions reduce the coefficient base only in the part that exceeds a tenth of your gross income, and the law grants even that to the two service coefficients alone. Goods, hospitality and invoices to your own company get no deduction: for the first two the contributions sit below the threshold anyway, and the last is excluded outright.

What happens when I cross the turnover ceiling?

Less than this page implies, and later. The test looks at the previous year, and one isolated year above the ceiling does not expel you: it takes two consecutive years above it, or a single year more than a quarter above, before you are pushed into organised accounting. Once there, your real result is taxed, real expenses finally count, and a certified accountant stops being optional.

Do restaurants use the same coefficient for tax and for social security?

No, and the mechanics are odd. For income tax, restaurant, beverage and hotel work keeps only a small slice of turnover taxable, the same slice as selling goods. For social security it lands on the low goods share too, but through a separate paragraph of the contribution code, and only when the income is declared as such in the IRS return. Declare it any other way and it counts as ordinary services, at the much higher share.

Which coefficient applies to crypto in the simplified regime?

Selling crypto inside a registered category-B activity takes the goods coefficient, the low one. Mining is different: it carries its own, far heavier coefficient, one of several the calculator above deliberately does not offer, alongside intellectual property income and local lodging in containment areas.

Calculation limitations

Your result can move: personal deductions, family status and special regimes we do not model can make your real tax lower in 2 cases, and higher in 1 case.

What we do not model 4

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.

Information only, not tax advice. Rates change; confirm your own situation with a qualified adviser. View sources and how we verify