Green Receipts Simulator 2026
Calculate your IRS and Social Security contributions as a self-employed worker (recibos verdes) in Portugal for 2026. Enter your annual income to see total tax burden and net earnings.
Tax Rules for Self-Employed Workers in Portugal (2026)
- IRS withholding: 25% for liberal professions, 11.5% for other services
- Social Security: 21.4% on 70% of invoiced value (services)
- VAT exemption: exempt up to €14,500/year (Art. 53 VAT Code)
- Simplified regime: available up to €200,000/year turnover
Self-employed workers in Portugal pay Social Security on a monthly basis, calculated on the previous quarter's income. The first 12 months are exempt from Social Security contributions.