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 (2025/26)
- 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 region below. Your exact Portugal figures are listed above.
A dedicated Portugal calculator is on the way — this gives a general estimate. Use the accurate Portugal rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). 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 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.