Portugal — Trabalhador Independente (Regime Simplificado) Calculator 2026
Calculate 2026 Portuguese self-employed (Trabalhador Independente — Recibos Verdes) net take-home pay under Regime Simplificado up to 200,000 €/yr across General Progressive IRS, IFICI 20%, and IRS Jovem, including Segurança Social and family credits.
- Regime Simplificado (≤200,000 €/yr): 0.75 coefficient for Art. 151.º IT/consulting professions (25% flat expenses; reduced by 50% in Year 1 and 25% in Year 2), 0.35 for general services, and 0.15 for goods/hospitality, with the 15% e-Fatura expense justification rule (4,587.09 € + SS automatic credit).
- 2026 Segurança Social: 21.4% on 70% of relevant service income (or 11.235% effective with the −25% quarterly tier), capped at 12× IAS (6,445.56 €/mo base = 1,379.35 €/mo max SS), with a 12-month Year-1 startup exemption and 4× IAS (2,148.52 €/mo base) side-job TCO exemption.
- IRS Regimes & Family Rules: 2026 General Progressive IRS (12.5%–48% + 12,880 € Mínimo de Existência), IFICI / RNH 2.0 (20% flat rate), and IRS Jovem (100%/75%/50%/25% exempt up to 55× IAS = 29,542.15 €), plus Tributação Conjunta (Quociente 2.0) and 600 €/yr per child.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 22,772.78 € | 1,897.73 €/mo | 3,856.66 € | 3,370.56 € | 24.1% |
| 60,000.00 € | 40,952.97 € | 3,412.75 €/mo | 12,306.03 € | 6,741.00 € | 31.7% |
| 85,000.00 € | 54,500.35 € | 4,541.69 €/mo | 20,949.93 € | 9,549.72 € | 35.9% |
| 100,000.00 € | 62,628.34 € | 5,219.03 €/mo | 26,136.66 € | 11,235.00 € | 37.4% |
| 120,000.00 € | 72,922.09 € | 6,076.84 €/mo | 33,595.91 € | 13,482.00 € | 39.2% |