howto.pt
EN PT
TOOLS / FREELANCE

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 Social Security under the simplified regime — with the start-of-activity exemption and reduction — 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
Social Security
21.4% on 70% of services
Quarterly declaration
Jan · Apr · Jul · Oct
First year of activity
SS exempt + coefficient −50%
IRS
2026 brackets on the base
1.º (início) 2.º 3.º ou mais
Solteiro Casado 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 TRIMESTRAL 31 jan · 30 abr · 31 jul · 31 out

How this works

A self-employed worker in the simplified regime pays two things: IRS, computed on a fraction of what they invoice (the art. 31 coefficient) through the progressive brackets, and Social Security, at 21.4% on 70% of services. At the start of activity there are two reliefs: a Social Security 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
    Like green receipts, a freelancer pays IRS and Social Security — 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 Social Security contribution, and the dates you must act on. It is “green receipts” end to end.
  2. 2
    The first and second years pay less
    In the first 12 months of activity you pay no Social Security. And in the start year and the next, the simplified-regime 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
    Social Security: 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, Social Security 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% Social Security rate. It excludes tax credits (health, education, household), the existence minimum, withholding and 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 simplified regime?
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 Social Security (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 Social Security 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 activity 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 Social Security 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 VAT (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 organised accounting beat the simplified regime?
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), organised accounting 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 (simplified regime) and the self-employed Social Security contribution, using the art. 31 coefficients, the 2026 IRS brackets and the 21.4% rate. It excludes tax credits (health, education, household), the existence minimum, withholding, VAT, the solidarity surcharge, organised accounting and other income — so it is generally a ceiling. The official AT and Social Security simulations prevail. For specific cases, consult a certified accountant.