Freelancer tax in Portugal
Freelancers in Portugal (trabalhadores independentes / recibos verdes) usually use the simplified regime. Here are the 2026 headline figures.
The headline figures
- Simplified regime (default up to €200,000): 75% of your gross service income is taxable (25% presumed expenses), taxed at progressive IRS rates of about 12.5% to 48%.
- You must document 15% of gross income with invoices on the e-Fatura portal to keep the full deduction.
- Social security: 21.4% on 70% of gross (~15% effective), with a 12-month exemption for new freelancers. VAT (IVA) is exempt up to €15,000, then 23%.
Quick tax estimate
A general self-employed estimate — pick your country below. Your exact Portugal figures are listed above.
MoneyFeed doesn't have a dedicated Portugal calculator yet — this gives a general estimate. Use the accurate Portugal rates above for your filing.
Estimates use 2025/26 UK figures (HMRC): the £12,570 Personal Allowance, Income Tax bands (20% / 40% / 45%) and Class 4 National Insurance (6% between £12,570 and £50,270, then 2%). Scottish income tax rates and Class 2 NI are not modelled. Simplified estimate for planning only — not tax advice.
Portugal freelancer tax — FAQ
How are freelancers taxed in Portugal?
Under the simplified regime, 75% of your gross income is taxable at IRS rates from about 12.5% to 48%, plus 21.4% social security on 70% of gross income.
When must a Portuguese freelancer charge VAT?
Once annual turnover passes €15,000 you must register and charge the standard 23% IVA (mainland Portugal).
Figures are current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.