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Freelancer Net Income Simulator

IRS + Segurança Social de ponta a ponta · 2026

How much do you invoice a year, and how much do you really keep? This tool combines a freelancer’s IRS and Segurança Social under the regime simplificado (simplified regime), with the exemption and reduction for when you first open atividade, and shows your net, the quarterly and monthly contribution, and the deadlines. All in your browser.

By Elijah·UPDATED JULY 2026·6 MIN·OFFICIAL SOURCES
KEY FACTS
Segurança Social
21.4% on 70% of services
Quarterly declaration
Jan · Apr · Jul · Oct
First year of atividade
SS exempt + coefficient −50%
IRS
2026 brackets on the base
1.º (início)2.º3.º ou mais
SolteiroCasado 1 titular
−25%Base+25%
Só conta nos coeficientes 0,75 / 0,35. As suas contribuições à SS já contam para os 15% exigidos.
LÍQUIDO ESTIMADO POR ANO
…
  • Faturação bruta…
  • Base tributável de IRS…
  • − IRS (estimativa)…
  • − Segurança Social (ano)…
  • Carga efetiva…
SEGURANÇA SOCIAL, AO PORMENOR
POR TRIMESTRE…
POR MÊS…
DECLARAÇÃO TRIMESTRAL31 jan · 30 abr · 31 jul · 31 out

How this works

A self-employed worker in the regime simplificado pays two things: IRS, computed on a fraction of what they invoice (the art. 31 coefficient) through the progressive brackets, and Segurança Social, at 21.4% on 70% of services. When you open atividade there are two reliefs: a Segurança Social exemption for the first 12 months and an IRS coefficient cut by 50% (year 1) and 25% (year 2). This tool applies all of that and returns your net, contributions and deadlines.

  1. 1
    It brings the freelancer’s two bills together
    On recibos verdes (green receipts), a freelancer pays IRS and Segurança Social, but on different logics and at different moments. This tool starts from what you invoice in a year and returns your final net, estimated IRS, the quarterly and monthly Segurança Social contribution, and the dates you must act on. It is “recibos verdes” end to end.
  2. 2
    The first and second years pay less
    In the first 12 months of atividade you pay no Segurança Social. And in the start year and the next, the regime simplificado coefficient (0.75 or 0.35) is cut by 50% and 25% (CIRS art. 31, no. 10), provided you have no employment income in those years. The tool applies these reductions according to the year you pick.
  3. 3
    Segurança Social: quarterly to declare, monthly to pay
    Every three months you declare what you invoiced (by the last day of January, April, July and October); from that, Segurança Social sets the contribution for the next three months, which you pay monthly by the 20th. You can adjust the declared base by ±25%. The tool shows all three figures: annual, quarterly and monthly.
  4. 4
    It is a planning estimate, not the final bill
    We use the art. 31 coefficients, the 2026 IRS brackets and the 21.4% Segurança Social rate. It excludes tax credits (health, education, household), the mínimo de existência, retenção na fonte (withholding) and contabilidade organizada (organised accounting). The IRS figure is therefore usually a ceiling. For the exact value, use the AT’s official simulator or an accountant.

Frequently asked

Is there really an end-to-end calculator for the regime simplificado?
That is what this tool does: it takes what you invoice per year and combines IRS (the art. 31 coefficient, with the 1st- and 2nd-year reduction, and the brackets) and Segurança Social (21.4% on 70%, with the first-12-months exemption), returning your net and the dates. Many people build a spreadsheet for this because the portal does not do it clearly. Here it is ready, with the official sources linked.
Why is Segurança Social not 21.4% of everything I invoice?
Because the base is the “relevant income”: for services it is 70% of what you invoice, for goods and hospitality 20%. The 21.4% rate applies to that base. For services, that works out to about 15% of revenue (21.4% × 70%). You can also adjust the declared base by ±25% on Segurança Social Direta, to pay a little more or less.
What is the 50% and 25% first- and second-year reduction?
In the year you open atividade and the following year, the coefficient that turns revenue into taxable income is reduced: 50% in year 1, 25% in year 2 (CIRS art. 31, no. 10). A service provider with a 0.75 coefficient effectively uses 0.375 in year 1 and 0.5625 in year 2, so pays much less IRS. The benefit is lost if you also have employment income in those years.
I work for clients abroad. Does anything change?
For Segurança Social and IRS, if you are tax-resident in Portugal the income counts all the same: the client being abroad does not exempt it. What changes is IVA (VAT), as many B2B services in the EU are reverse-charged to the client, and there may be withholding in the client’s country, with a tax credit here. The first-12-months SS exemption applies just the same. Confirm your setup with an accountant.
When does contabilidade organizada beat the regime simplificado?
Roughly, when your real business expenses exceed the margin the coefficient presumes. On the 0.75 coefficient the State presumes 25% expenses; if you spend more than that (equipment, office, subcontractors), contabilidade organizada can deduct the real amount and lower the tax. It has costs (a mandatory accountant) and more obligations, and is compulsory above €200,000 of revenue. Run both scenarios.
OFFICIAL SOURCES
DISCLAIMER
A planning estimate, not tax advice. It computes gross IRS on your business income (regime simplificado) and the self-employed Segurança Social contribution, using the art. 31 coefficients, the 2026 IRS brackets and the 21.4% rate. It excludes tax credits (health, education, household), the mínimo de existência, retenção na fonte, IVA, the solidarity surcharge, contabilidade organizada and other income. So it is generally a ceiling. The official AT and Segurança Social simulations prevail. For specific cases, consult a certified accountant.