IRS — simplified regime, services coefficient (Category B)
Verified
FACT ID · irs-simplified-coefficient-services
Canonical value
0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)●Verified ·
Unit
coefficient
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 31.º n.º 1 al. b)
Last verified
Review cadence
quarterly
Notes
Under the simplified regime, taxable income from listed professional services (tabela do Art. 151.º) equals 75% of gross receipts; the remaining 25% deemed-cost allowance above €27,360 is partly conditional on evidencing actual expenses (Art. 31.º n.º 13). Other coefficients apply to goods sales (0.15), other services (0.35), etc.
Change history
Initial capture0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)
No further changes recorded yet — unchanged since it was first captured.
