Use the gross annual income you bill for services (category B). In the first year of activity there is normally a Social Security exemption for the first 12 months.

Net income (year)
€21,560
€1,797 per month · total charge 28.1%
ItemAmount (year)
Gross income€30,000
Social Security (21.4% on 70%)−€4,494
IRS (simplified regime, 0.75 coefficient)−€3,946
Net income€21,560
Social Security (effective rate)
15%
On the relevant income: €21,000
IRS (effective rate)
13.2%
On the taxable income: €22,500

It estimates Social Security and IRS under the simplified regime for services, individual taxation. It does not cover the sale of goods, organised accounting, the minimum/maximum contribution-base limits, VAT, dependants, tax credits, IRS Jovem or the minimum-existence rule.

Educational estimate, not tax advice. The 21.4% rate, the 70% factor, the 0.75 coefficient and the IRS brackets are official for 2026. Check Segurança Social Direta and your assessment note.

Recibos Verdes Calculator: Portugal Self-Employed Tax by Calculadora Capital

Recibos Verdes Calculator: Portugal Self-Employed Tax