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%.●Verified ·
Unit
%
Issuing authority
Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026
Legal instrument
Código Contributivo (Lei n.º 110/2009)
Last verified
Review cadence
quarterly
Notes
The levy is charged to the contracting entity (not the worker) based on its share of the trabalhador independente’s annual income.
Change history
Initial captureWhere 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%.
No further changes recorded yet — unchanged since it was first captured.
