Portugal’s 2026 social-security contribution rates and bases for employees, company officers and the self-employed — each figure set by the Código Contributivo (Lei n.º 110/2009), cross-confirmed against the PwC Guia Fiscal 2026, dated and sourced.
| Item | Value | Legal reference |
|---|---|---|
| IAS 2026 (Indexante dos Apoios Sociais) | €537.13 per monthThe IAS is the base reference for several social-security minimum/maximum contribution bases below. | Portaria n.º 480-A/2025/1 |
Last verified: · Source: Diário da República — Portaria n.º 480-A/2025/1 (IAS 2026)
| Item | Contribution rate | Legal reference |
|---|---|---|
| Employees — general regime | Worker 11% + employer 23.75% = 34.75% total | Código Contributivo (Lei n.º 110/2009) |
| Company officers (MOE / gerentes) with unemployment protection | Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)Membros de órgãos estatutários (MOE) with unemployment protection. Minimum contribution base is 1× IAS = €537.13 (2026). | Código Contributivo (Lei n.º 110/2009) |
| Company officers (MOE / gerentes) — other (no unemployment protection) | Worker 9.3% + entity 20.3% = 29.6% total | Código Contributivo (Lei n.º 110/2009) |
Last verified: · Source: Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026
| Item | Rate / base | Legal reference |
|---|---|---|
| Self-employed (trabalhador independente) — contribution rate | 21.4% | Código Contributivo (Lei n.º 110/2009) |
| Self-employed — contribution base & relevant-income coefficients | Base = 1/3 of the relevant income of the previous 3 months (declared quarterly). Relevant income = 70% of services income / 20% of goods income. The monthly base is capped at 12× IAS and is adjustable by ±25%.PARTIAL: the quarterly-declaration mechanism, the 70% (services) / 20% (goods) relevant-income coefficients, the 1/3 base and the ±25% adjustment / 12× IAS cap are the verified mechanism, but the exact Código Contributivo article for the coefficients is not transcribed verbatim — treat the coefficient mechanism as verified-mechanism / PARTIAL-on-exact-article. | Código Contributivo (Lei n.º 110/2009) |
| Sole entrepreneurs / EIRL with unemployment protection | 25.2%Empresários em nome individual / titulares de EIRL covered for unemployment. | Código Contributivo (Lei n.º 110/2009) |
| Contracting-entity levy (entidade contratante) | Where a single client accounts for 50–80% of a self-employed worker’s income: 7%. Where a single client accounts for more than 80%: 10%.The levy is charged to the contracting entity (not the worker) based on its share of the trabalhador independente’s annual income. | Código Contributivo (Lei n.º 110/2009) |
Last verified: · Source: Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026
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