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TAXCLARA

Activity code finder

What's your freelancer activity code?

When you open recibos verdes activity at Portal das Finanças, you pick a code from the Tabela do Artigo 151.º do CIRS. That code sets your simplified-regime coefficient - what fraction of your gross income is taxable.

Type your profession in English and we'll return the most likely Article 151 code, the coefficient (75% / 35% / 15% / 10%), and whether the activity also qualifies for NHR/IFICI flat 20% regime.

Or pick one

Codes per Article 151 of CIRS. Coefficients per Article 31 (simplified regime, applies up to €200k gross/year). "Often NHR/IFICI-eligible" is a strong heuristic, not a guarantee - confirm with the eligibility checker or a contabilista.

CAE vs Article 151 - what's the difference?

People search "CAE code" but freelancers actually use Article 151. The two systems serve different purposes:

  • Article 151 CIRS - the list freelancers (recibos verdes) pick from at AT when registering "início de atividade". 4-digit codes like 1000, 7000, 1519. Sets the simplified-regime coefficient.
  • CAE (Classificação Portuguesa de Atividades Económicas) - the broader industry classification used by companies. 6-digit codes like 620100 (computer programming). Required when registering a company (sociedade) but not for sole-trader recibos verdes.

If you're opening individual activity (the recibos-verdes path covered in most TAXCLARA guides), Article 151 is what you need. CAE is required only if you're forming a company.

What does the coefficient do?

Simplified regime presumes part of your gross income is "expenses" you don't have to track. Only the remaining fraction is taxable.

Coefficient 0.75

Professional services

75% of gross is taxable. Doctors, lawyers, engineers, designers, software developers, accountants. The bulk of recibos-verdes registrations.

Coefficient 0.35

Hospitality

35% of gross is taxable. Restaurants, bars, hotels, Alojamento Local short-term rentals.

Coefficient 0.15

Commerce & industry

15% of gross is taxable. Retail, e-commerce, manufacturing, wholesale trading.

Coefficient 0.10

Operating subsidies

10% of subsidy is taxable. Government grants, EU programme funds (specific Cat B treatment).

First-year freelancers get the coefficient halved in year 1 (so 0.75 becomes 0.375) and reduced 25% in year 2 - see the first-year guide .

What's next

Found your code? Here's what to do with it.