Self-Employed Social Security Calculator (Portugal)
As a self-employed worker in Portugal, you pay Social Security based on what you report in the quarterly declaration. Enter what you invoiced over the quarter and see an estimate of the contribution base and the monthly and quarterly contribution.
Enter what you invoiced over the three months of the quarter (the figure from the quarterly declaration). The monthly base is 1/3 of the relevant income and you can adjust it by ±25%. In the first year of activity there is generally an exemption for the first 12 months.
| Item | Amount |
|---|---|
| Relevant income (quarter) | €5,250.00 |
| Monthly contribution base | €1,750.00 |
| Monthly contribution | €374.50 |
| Quarterly contribution | €1,123.50 |
Estimates the Social Security contribution of a self-employed worker. It does not include IRS (Category B), VAT (IVA), or the exemption when combining with employed work.
Educational estimate, not tax advice. The 21.4% rate (25.2% for sole traders), the 70%/20% coefficients, the €20 minimum and the 12 × IAS ceiling are official for 2026. Check on Segurança Social Direta.
The base comes from the quarterly declaration
Four times a year (January, April, July and October) you declare to Social Security what you received over the previous three months. From that the “relevant income” is worked out: 70% for services and 20% for the sale of goods, hospitality and catering. The monthly contribution base is then 1/3 of the quarter’s relevant income (the monthly average). The base applies to the following quarter.
21.4% on the base (25.2% for sole traders)
The monthly contribution is the base times the rate: 21.4% for a self-employed worker and 25.2% for a sole trader (ENI, and their spouse). There is a €20/month minimum (even with no income, an enrolled worker pays at least €20) and a maximum: the base cannot exceed 12 times the IAS per month (€6,445.56 in 2026). You can also voluntarily adjust the base by ±25%, in 5-point steps, in the quarterly declaration.
What the calculator assumes (and does not cover)
It estimates the Social Security contribution only, with the 21.4% / 25.2% rates, the 70% / 20% coefficients, the €20 minimum, the 12 × IAS ceiling and the first-year exemption. It does not calculate Category B IRS (a separate charge: see the recibos verdes calculator), VAT (IVA), or the exemption when combining with employed work (when the employed job pays at least 1 IAS and the average relevant income does not exceed 4 × IAS). It is an educational estimate to see the order of magnitude.
Worked example
Say you invoiced €7,500 of services in the quarter (about €2,500/month). The relevant income is 70%, €5,250, and the monthly contribution base is 1/3 of that: €1,750. The monthly contribution is 21.4% of €1,750, i.e. €374.50, which comes to €1,123.50 for the quarter. In your first year of activity, with the exemption, you would pay nothing in this period. If you invoiced very little, you would still pay the €20/month minimum.
Frequently asked questions
How much Social Security do I pay as a self-employed worker?
What is the quarterly declaration?
How is the contribution base calculated?
Is there a minimum to pay?
Am I exempt in the first year?
Does this include IRS?
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Sources
- Trabalhadores independentes: taxa contributiva (21,4 % / 25,2 %), rendimento relevante (70 % / 20 %) e apuramento trimestral — Segurança Social
- Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (trabalhadores independentes) — Diário da República
- Portaria n.º 480-A/2025/1, de 30 de dezembro: valor do IAS para 2026 (537,13 €) — Diário da República
Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-08