Freelancer Tax Calculator 2026: recibos verdes in Portugal
Estimate your IRS and Social Security as a self-employed worker or digital nomad on recibos verdes under the simplified regime. Rates are the official 2026 tables for Art. 151.º services.
Total invoiced to clients over the year, before any tax.
The first 12 months after opening activity are exempt from Social Security contributions.
Each dependent gives a €600 deduction against your IRS.
Under-35s can exempt part of their income for up to 10 years of the benefit.
Estimate only. The simplified regime assumes the Art. 151.º services coefficient of 0.75. Above ~€27,360 of income the simplified regime requires you to justify 15% of your income with actual business expenses or the unjustified part is added to your taxable base — this estimate ignores that rule. Personal deductions beyond dependents and joint (household) taxation are not modelled. VAT (IVA) is a separate tax and is not included in the figures above. We handle your accounting and IRS so your recibos verdes stay compliant all year.