Portugal Recibos Verdes Calculator: Self-Employed Tax and Social Security
Calculate taxes on recibos verdes in Portugal: Social Security, IRS withholding, VAT and the yearly IRS of the simplified regime, with your net income.
What it does
Recibos verdes are the receipts that self-employed workers in Portugal issue on the Finance Portal. Most use the simplified regime: only part of the income is taxed (75% for the professions on the art. 151 list, 35% for other services, 15% for sales), with a cut in the first two years. Social Security takes 21.4% of 70% of what you invoice, from the 13th month of activity. Clients that are companies withhold IRS on each receipt, and above €15,000 a year you also charge VAT.
How to use it
- Type what you invoice in a year, without VAT, and choose the activity.
- Say when the activity started and whether you also work as an employee.
- Read the Social Security, the withholding, the VAT and the net income.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much Social Security does a self-employed worker pay?
21.4% on 70% of the services invoiced in the quarter, divided by 3: on €2,500 a month, €374.50. The minimum is €20 a month and the first 12 months are exempt.
When do I charge VAT and withholding?
Up to €15,000 a year you can stay exempt from both. Above that you charge 23% VAT on the mainland, and companies withhold 23% for art. 151 professions or 11.5% for other services.
How is IRS calculated on recibos verdes?
75% of art. 151 services is taxed (35% of other services), with half the coefficient in the 1st year and three quarters in the 2nd; if 15% of income is more than €4,587.09 plus proven expenses, the gap is added.
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