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Freelancer Tax Calculator: IRS + Segurança Social

Tell it how much you invoice per year as a self-employed worker and get an honest estimate of IRS and Segurança Social, and what you keep. Pick the coefficient, the year and whether you are in your first year of atividade. All in your browser.

By Elijah·UPDATED JULY 2026·5 MIN·OFFICIAL SOURCES
KEY FACTS
Segurança Social
21.4% on 70% of service income (≈15% of revenue)
First year of atividade
Exempt from contributions for the first 12 months
Coefficient (art.151 services)
0.75 of income is taxable
IRS (income tax)
Progressive brackets on the taxable base
NãoSim (isento de SS)
Rendim. 2025Rendim. 2026
Só conta nos coeficientes 0,75 / 0,35. Deixe vazio se não tem faturas; as contribuições à SS já são contadas por si.
LÍQUIDO ESTIMADO POR ANO
-
  • Faturação bruta-
  • Base tributável de IRS-
  • − IRS (estimativa)-
  • − Segurança Social-
  • Carga efetiva-

How this works

The calculation has two independent parts. Segurança Social is simple: 21.4% on 70% of what you invoice for services (or 21.4% on 20% if you sell goods or work in hospitality), and zero in the first 12 months of atividade. IRS is progressive: under the regime simplificado a fixed fraction of what you invoice (the coefficient) counts as taxable income; the brackets run over that base. If you use the 0.75 or 0.35 coefficient, the part of the 15%-expenses you could not justify is added back (your SS contributions already count). Add IRS and SS, and you have your net.

Frequently asked

Why is Segurança Social ~15% of revenue, not 21.4%?
Because the 21.4% does not apply to everything you invoice. The base is the "relevant income", which for services is 70% of what you bill. So the real figure is 21.4% × 70% = 14.98% of revenue. People selling goods or in hospitality use a 20% base instead of 70%, so they pay far less.
I am in my first year. Do I really pay zero Segurança Social?
If you open atividade for the first time you are exempt from contributions for the first 12 months from the start date. Since the regime only takes effect after those 12 months, no quarterly declaration is required in that period. From the 12th month the normal contributions and declarations begin. IRS still applies from day one.
What is the regime simplificado coefficient?
Under the regime simplificado, the State ignores your real expenses: it assumes a fixed slice of what you bill is taxable profit. For listed professional services (art.151) it is 0.75 (75% counts as income); for other services 0.35; for selling goods, restaurants and hotels 0.15. Pick the one that matches your activity.
What are the expenses to justify on the 0.75 and 0.35 coefficients?
Anyone using the 0.75 or 0.35 coefficient must justify expenses equal to 15% of what they invoice. Segurança Social contributions already count toward that 15% automatically. If the rest is not backed by faturas (accountant, software, rent, etc.), the missing part is added to taxable income. This calculator adds that difference when you leave the expenses field low.
Does the estimate include personal deductions and the existence minimum?
No. It estimates gross IRS on your business income, before tax credits (health, education, IVA (VAT) from faturas, household) and the existence minimum. Those lower the final IRS. So the figure here is usually a ceiling: what you pay tends to be the same or less. For the exact value use the official simulator or an accountant.
OFFICIAL SOURCES
DISCLAIMER
An honest estimate, not tax advice. It computes gross IRS on your business income (regime simplificado) and the self-employed Segurança Social contribution, using 2025/2026 brackets and rates. It excludes tax credits (health, education, household), the existence minimum, retenção na fonte (withholding), IVA, the solidarity surcharge and other income, so it is generally a ceiling. IRS brackets depend on the year (pick it in the field). Always confirm with the official simulator and your accountant.