Enter the prior year’s IRC (coleta) and withholdings at source, and that year’s turnover. 80 % applies to the base if turnover was up to €500,000, and 95 % above that. Below a €200 base there are no payments on account. Mainland rules.
| Base (coleta − withholdings) | €1,000.00 |
| Percentage applied | 80% |
| Each instalment (× 3) | €267 |
| = Total for the year (3 instalments) | €801 |
The three instalments are paid in July, September and by 15 December.
Educational estimate, not tax advice. It computes only the payments on account (the IRC itself is the IRC calculator). It does not model limiting the third instalment, the special payment on account or the autonomous regions. It uses the mainland rules.