How does the 15% e-Fatura expense rule work under Portugal’s Regime Simplificado in 2026?

Under Art. 31.º n.º 13 CIRS, freelancers on the 0.75 or 0.35 coefficient must justify 15% of gross revenue in e-Fatura. However, everyone automatically receives the greater of 4,587.09 € (8.54 × IAS) or paid Segurança Social without uploading invoices—fully covering up to ~30,581 €/yr of gross revenue.

How much do Portuguese freelancers pay in Segurança Social in 2026?

After the 12-month startup exemption, Portuguese Trabalhadores Independentes pay 21.4% on 70% of gross service revenue (14.98% effective), or 11.235% effective when electing the −25% quarterly tier, capped at a maximum monthly base of 12 × IAS (6,445.56 €/mo = 1,379.35 €/mo maximum contribution).

How do IRS Jovem and IFICI (20% NHR 2.0) work for freelancers in Portugal in 2026?

IRS Jovem (for taxpayers ≤35 years old) exempts 100% (Year 1), 75% (Years 2–4), 50% (Years 5–7), and 25% (Years 8–10) of net Category B income capped at 55 × IAS (29,542.15 €/yr) with progression. IFICI (Art. 58.º-A EBF) applies a flat 20% autonomous rate for 10 years to net Category B income from qualifying high-value activities.

Annual Revenue (€)

Portugal — Trabalhador Independente (Regime Simplificado) Calculator 2026

Calculate 2026 Portuguese self-employed (Trabalhador Independente — Recibos Verdes) net take-home pay under Regime Simplificado up to 200,000 €/yr across General Progressive IRS, IFICI 20%, and IRS Jovem, including Segurança Social and family credits.

2026 Statutory Benchmark Table & Official FAQ — Portugal — Trabalhador Independente (Regime Simplificado) Calculator 2026

Portugal — Trabalhador Independente (Regime Simplificado) Calculator 2026

Regime Simplificado (≤200,000 €/yr): 0.75 coefficient for Art. 151.º IT/consulting professions (25% flat expenses; reduced by 50% in Year 1 and 25% in Year 2), 0.35 for general services, and 0.15 for goods/hospitality, with the 15% e-Fatura expense justification rule (4,587.09 € + SS automatic credit).
2026 Segurança Social: 21.4% on 70% of relevant service income (or 11.235% effective with the −25% quarterly tier), capped at 12× IAS (6,445.56 €/mo base = 1,379.35 €/mo max SS), with a 12-month Year-1 startup exemption and 4× IAS (2,148.52 €/mo base) side-job TCO exemption.
IRS Regimes & Family Rules: 2026 General Progressive IRS across Mainland, Madeira & Azores (12.5%–48% + 12,880 € Mínimo de Existência for Art. 151.º 0.75 professions), IFICI / RNH 2.0 (20% flat rate), and IRS Jovem (100%/75%/50%/25% exempt up to 55× IAS = 29,542.15 € with progression), plus Tributação Conjunta (Quociente 2.0) and 600 €/yr per child.

Portugal — Trabalhador Independente (Regime Simplificado) Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	22,772.78 €	1,897.73 €/mo	3,856.66 €	3,370.56 €	24.1%
60,000.00 €	40,952.97 €	3,412.75 €/mo	12,306.03 €	6,741.00 €	31.7%
85,000.00 €	54,500.35 €	4,541.69 €/mo	20,949.93 €	9,549.72 €	35.9%
100,000.00 €	62,628.34 €	5,219.03 €/mo	26,136.66 €	11,235.00 €	37.4%
120,000.00 €	72,922.09 €	6,076.84 €/mo	33,595.91 €	13,482.00 €	39.2%

How does the 15% e-Fatura expense rule work under Portugal’s Regime Simplificado in 2026?: Under Art. 31.º n.º 13 CIRS, freelancers on the 0.75 or 0.35 coefficient must justify 15% of gross revenue in e-Fatura. However, everyone automatically receives the greater of 4,587.09 € (8.54 × IAS) or paid Segurança Social without uploading invoices—fully covering up to ~30,581 €/yr of gross revenue.
How much do Portuguese freelancers pay in Segurança Social in 2026?: After the 12-month startup exemption, Portuguese Trabalhadores Independentes pay 21.4% on 70% of gross service revenue (14.98% effective), or 11.235% effective when electing the −25% quarterly tier, capped at a maximum monthly base of 12 × IAS (6,445.56 €/mo = 1,379.35 €/mo maximum contribution).
How do IRS Jovem and IFICI (20% NHR 2.0) work for freelancers in Portugal in 2026?: IRS Jovem (for taxpayers ≤35 years old) exempts 100% (Year 1), 75% (Years 2–4), 50% (Years 5–7), and 25% (Years 8–10) of net Category B income capped at 55 × IAS (29,542.15 €/yr) with progression. IFICI (Art. 58.º-A EBF) applies a flat 20% autonomous rate for 10 years to net Category B income from qualifying high-value activities.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Portal das Finanças (AT) — Trabalhadores Independentes ↗ Segurança Social — Trabalhadores Independentes ↗