How this works
The simplified regime spares you organised accounting: instead of declaring real expenses, the tax office presumes a margin. You multiply gross annual income by a coefficient set in CIRS article 31 according to income type, and the result is the taxable base — the figure that feeds your IRS. The one wrinkle is the majoração: for services (0.75 and 0.35), part of the presumed deduction must be backed by documented expenses.
- 1
Pick your income type
Each category has its own coefficient in art. 31. Most service freelancers fall under 0.75 (the art. 151 list) or 0.35.
- 2
Enter gross annual income
Your total invoiced for the year, before any deduction. Above €200,000 you can no longer use the simplified regime.
- 3
Read the taxable base
It is income × coefficient. For 0.75 and 0.35 we also show the possible majoração if you lack justified expenses.
Frequently asked
What is the taxable base in the simplified regime?
It is the slice of your income that counts for IRS. Under the simplified regime you do not file real expenses: the tax office assumes a profit margin and applies a coefficient to gross income. For a service provider (coefficient 0.75), 75% of what you invoiced is the taxable base and the other 25% is presumed expenses.
Which coefficient applies to my activity?
It depends on the income type (CIRS art. 31): 0.15 for goods and hospitality/catering; 0.75 for the listed professions in art. 151 (doctors, lawyers, engineers, etc.); 0.35 for other services (including local lodging outside containment zones); 0.95 for royalties and capital gains; 0.30 and 0.10 for subsidies. The calculator lists each case.
What is the expense-justification rule (the majoração)?
For coefficients 0.75 and 0.35, a 15% slice of gross income is conditional: you must back it with real expenses (social security above 10%, the €4,462.15 specific deduction, rents, staff, business costs logged in e-fatura, etc.). If your expenses fall short, the positive difference is added to the taxable base. In practice it only bites at higher incomes — below roughly €29,748 the specific deduction usually covers it.
Is the taxable base the tax I will pay?
No. The taxable base is the amount that enters IRS; the tax comes after pooling it with other income, applying the progressive brackets and subtracting deductions. This tool computes the base, not the final tax. For the next step, see the green receipts calculator.
In my first year of activity do I pay on everything?
No. In your first year of activity and the next one, the 0.75, 0.35 and 0.10 coefficients are cut by 50% and 25% respectively (art. 31, no. 10), provided you have no Category A or H income in those years. This calculator shows the standard coefficient; if you are just starting, apply the reduction to the base shown.
DISCLAIMER
Estimate based on the CIRS article 31 coefficients in force for 2025. It ignores the 50%/25% start-of-activity reduction, the option for organised accounting, and the final IRS calculation (pooling, brackets and deductions). The majoração figures are an approximation. Not tax advice — confirm on the Portal das Finanças or with a certified accountant.