Freelancer tax in Portugal 2026
An established freelancer invoicing €40,000/year on recibos verdes (simplified regime) keeps €27,748 after IRS and Social Security in 2026 — an effective rate of 30.6%. In the first year of activity, the 50% IRS coefficient reduction and the 12-month Social Security exemption lift that to €37,779. Full table below for €15,000–€120,000 invoiced.
Assumptions: single filer, no dependents, professional-services coefficient 0.75 (CIRS art. 31), expense-justification requirement met, Social Security at 21.4% on the default 70% base, standard regime, mainland. Year-1 column assumes eligibility for both first-year benefits. Your case: run the calculator.
| Invoiced / year | IRS | Social Security | Net / year | Effective rate | Net in year 1 |
|---|---|---|---|---|---|
| €15,000 | €1,499 | €2,247 | €11,254 | 25.0% | €14,297 |
| €20,000 | €2,221 | €2,996 | €14,783 | 26.1% | €19,063 |
| €25,000 | €3,042 | €3,745 | €18,213 | 27.1% | €23,795 |
| €30,000 | €3,946 | €4,494 | €21,560 | 28.1% | €28,501 |
| €35,000 | €5,071 | €5,243 | €24,686 | 29.5% | €33,177 |
| €40,000 | €6,260 | €5,992 | €27,748 | 30.6% | €37,779 |
| €45,000 | €7,569 | €6,741 | €30,690 | 31.8% | €42,382 |
| €50,000 | €8,878 | €7,490 | €33,632 | 32.7% | €46,958 |
| €55,000 | €10,186 | €8,239 | €36,575 | 33.5% | €51,506 |
| €60,000 | €11,652 | €8,988 | €39,360 | 34.4% | €56,054 |
| €65,000 | €13,301 | €9,737 | €41,962 | 35.4% | €60,512 |
| €70,000 | €14,973 | €10,486 | €44,541 | 36.4% | €64,929 |
| €75,000 | €16,646 | €11,235 | €47,119 | 37.2% | €69,346 |
| €80,000 | €18,318 | €11,984 | €49,698 | 37.9% | €73,740 |
| €85,000 | €19,991 | €12,733 | €52,276 | 38.5% | €78,085 |
| €90,000 | €21,663 | €13,482 | €54,855 | 39.1% | €82,431 |
| €95,000 | €23,336 | €14,231 | €57,433 | 39.5% | €86,777 |
| €100,000 | €25,008 | €14,980 | €60,012 | 40.0% | €91,122 |
| €105,000 | €26,681 | €15,729 | €62,590 | 40.4% | €95,468 |
| €110,000 | €28,416 | €16,478 | €65,106 | 40.8% | €99,814 |
| €115,000 | €30,182 | €16,552 | €68,266 | 40.6% | €104,156 |
| €120,000 | €32,063 | €16,552 | €71,385 | 40.5% | €108,348 |
Method: computed by the TAXCLARA engine (same code as the calculator) against the 2026 brackets. Background reading: how recibos verdes taxation works, the first-year benefits, and the quarterly Social Security declaration.
2026 rates — last verified against official sources (Portal das Finanças, Segurança Social, Diário da República).