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PTNormas oficiales, modeladas

Impuestos del autónomo en Portugal (2026).

Un autónomo que gana 60.000 € al año en Portugal se queda entre 36.702 EUR y 47.428 EUR según el régimen; la mejor opción es «Regime simplificado — other services (0.35 coefficient)», con una carga efectiva del 21.0%. Abajo, 4 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

4 regímenes · 8 registros de fuentes · cada resultado sigue las normas publicadas del régimen

PT · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Regime simplificado — other services (0.35 coefficient)Mejor resultado con estos ingresosIngreso neto47.428 EURCarga efectiva21.0%
  2. 02IFICI — 20% flat tax for research & innovation (NHR successor)Ingreso neto42.012 EURCarga efectiva30.0%
  3. 03Regime simplificado — IT & professional services (0.75 coefficient)Ingreso neto39.360 EURCarga efectiva34.4%
  4. 04Contabilidade organizada — organized accounting (actual expenses)Ingreso neto36.702 EURCarga efectiva38.8%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

Regime simplificado — other services (0.35 coefficient)

Carga efectiva con 60 000 €

21.0%

Lo que pagas

  • Social security (self-employed, 21.4% × 70% of income) — 15% of revenue (min 0, max 16,552/year)
  • Simplified-regime coefficient (65% presumed expenses) — 65% of revenue (una deducción que reduce la base imponible, no un pago)
  • 03
    IRS (general progressive scale, 2026)

    Escala progresiva · base: ingresos anual

    ingresos anual · EURTipo
    ≤ 834212.5%
    8342–12.58715.7%
    12.587–17.83821.2%
    17.838–23.08924.1%
    23.089–29.39731.1%
    ingresos anual · EURTipo
    29.397–43.09034.9%
    43.090–46.56643.1%
    46.566–86.63444.6%
    > 86.63448%
  • 04
    Solidarity surtax (taxa adicional de solidariedade)

    Escala progresiva · base: ingresos anual

    ingresos anual · EURTipo
    ≤ 80.0000%
    80.000–250.0002.5%
    ingresos anual · EURTipo
    > 250.0005%

Requisitos de acceso

  • Límite de ingresos 200.000 EUR/year
  • Actividades: other-services not on the art. 151 CIRS professional list
  • Exige residencia fiscal
  • Coefficient 0.35 applies to service provision not listed at art. 151 CIRS and not otherwise assigned a rate (e.g. some consulting, trades, local-accommodation-adjacent services). Same 200,000 EUR cap and 15% add-back mechanism as the 0.75 track; classification by the actual activity is decisive.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.124 EUR19.6%
60.000 EUR47.428 EUR21.0%
120.000 EUR93.000 EUR22.5%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Same structure as pt-simplificado-075 but with the 0.35 coefficient (65% presumed expenses) for services not on the art. 151 CIRS list. The lower coefficient means a lower taxable base and a lower effective burden than the 0.75 track, but the classification is fact-specific and must match the actual activity. Start-up social-security exemption, personal reliefs and the mínimo de existência are not modelled.

02activoAutónomo

IFICI — 20% flat tax for research & innovation (NHR successor)

Carga efectiva con 60 000 €

30.0%

Lo que pagas

  • Social security (self-employed, 21.4% × 70% of income) — 15% of revenue (min 0, max 16,552/year)
  • Simplified-regime coefficient (25% presumed expenses) — 25% of revenue (una deducción que reduce la base imponible, no un pago)
  • IFICI flat IRS 20% — 20% of revenue

Requisitos de acceso

  • Límite de ingresos 200.000 EUR/year
  • Actividades: it-services, research, highly-qualified, startups
  • Exige residencia fiscal
  • Limitado a los primeros 10 años
  • IFICI (art. 58.º-A EBF; Portaria 352/2024, amended 52-A/2025). New residents only: not tax-resident in Portugal in any of the 5 prior years and never benefited from NHR/RNH. 20% flat rate applies to net category A/B income from eligible activities — IT/ICT specialists, AI, data, cybersecurity, R&D staff, certified startups/scaleups. 10-year cap, not renewable; register with AT/FCT by 15 Jan of the year after becoming resident. maxRevenue 200,000 EUR reflects the category-B simplified-regime cap modelled here (IFICI itself has no revenue cap for employment income).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.006 EUR30.0%
60.000 EUR42.012 EUR30.0%
120.000 EUR85.448 EUR28.8%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

IFICI is the successor to the NHR/RNH regime for new residents. The 20% flat rate applies to Portuguese-source eligible category A/B income; qualifying foreign-source income is generally exempt (not modelled here — we compute Portuguese-source self-employment). Modelled on top of the category-B simplified regime (0.75 coefficient) because that is the default self-employment base; a beneficiary using organized accounting would deduct actual costs instead. The 15% expense add-back (art. 31.13 CIRS) is immaterial for this profile — mandatory social contributions (14.98% of gross) alone nearly satisfy the 15% test — so the taxable base is modelled as exactly 0.75 × gross. Solidarity surtax (Art. 68.º-A) is not added because IFICI income is taxed at the special 20% rate, not the general scale. IRS municipal/other personal reliefs and the mínimo de existência are not modelled.

03activoAutónomo

Regime simplificado — IT & professional services (0.75 coefficient)

Carga efectiva con 60 000 €

34.4%

Lo que pagas

  • Social security (self-employed, 21.4% × 70% of income) — 15% of revenue (min 0, max 16,552/year)
  • Simplified-regime coefficient (25% presumed expenses) — 25% of revenue (una deducción que reduce la base imponible, no un pago)
  • 03
    IRS (general progressive scale, 2026)

    Escala progresiva · base: ingresos anual

    ingresos anual · EURTipo
    ≤ 834212.5%
    8342–12.58715.7%
    12.587–17.83821.2%
    17.838–23.08924.1%
    23.089–29.39731.1%
    ingresos anual · EURTipo
    29.397–43.09034.9%
    43.090–46.56643.1%
    46.566–86.63444.6%
    > 86.63448%
  • 04
    Solidarity surtax (taxa adicional de solidariedade)

    Escala progresiva · base: ingresos anual

    ingresos anual · EURTipo
    ≤ 80.0000%
    80.000–250.0002.5%
    ingresos anual · EURTipo
    > 250.0005%

Requisitos de acceso

  • Límite de ingresos 200.000 EUR/year
  • Actividades: it-services (art. 151 CIRS professional list)
  • Exige residencia fiscal
  • Simplified regime (art. 31 CIRS): available while annual gross category-B income ≤ 200,000 EUR and organized accounting was not elected. Coefficient 0.75 applies to professional services on the art. 151 CIRS list (includes IT/programming). Taxable income = 0.75 × gross, plus the art. 31.13 add-back = max(0, 15% × gross − (max(4,587.09, social contributions) + other documented expenses)); the add-back is ~0 for a solo freelancer because social contributions already ≈ 15% of gross.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.560 EUR28.1%
60.000 EUR39.360 EUR34.4%
120.000 EUR71.385 EUR40.5%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Default self-employment regime. Social contributions are a cash levy but are NOT deductible from the simplified taxable base — they only count inside the art. 31.13 15% expense test, which nets to ~0 add-back here (so the base is modelled as exactly 0.75 × gross). The 2026 IRS scale is Law 73-A/2025 (OE 2026), effective 2025-12-30. First-year social-security exemption (12 months for new self-employed), Mínimo de Existência, spouse/child reliefs, and the alternative to be taxed under category-A rules (single-client) are not modelled. Verify the exact activity coefficient (0.75 vs 0.35) against the art. 151 CIRS list for the specific service.

04activoAutónomo

Contabilidade organizada — organized accounting (actual expenses)

Carga efectiva con 60 000 €

38.8%

Lo que pagas

  • Social security (self-employed, 21.4% × 70% of income) — 15% of revenue (min 0, max 16,552/year)
  • 02
    IRS (general progressive scale, 2026)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 834212.5%
    8342–12.58715.7%
    12.587–17.83821.2%
    17.838–23.08924.1%
    23.089–29.39731.1%
    beneficio anual · EURTipo
    29.397–43.09034.9%
    43.090–46.56643.1%
    46.566–86.63444.6%
    > 86.63448%
  • 03
    Solidarity surtax (taxa adicional de solidariedade)

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 80.0000%
    80.000–250.0002.5%
    beneficio anual · EURTipo
    > 250.0005%

Requisitos de acceso

  • Exige residencia fiscal
  • Organized accounting: taxable income = actual revenue − documented business expenses (deductible per CIRC rules), taxed on the general progressive IRS scale. Mandatory above 200,000 EUR of category-B income; optional below it. Better than the simplified regime when real costs exceed the presumed 25%/65% expense allowance. Social contributions are deductible from the profit base.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR20.666 EUR31.1%
60.000 EUR36.702 EUR38.8%
120.000 EUR64.594 EUR46.2%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Organized accounting deducts documented expenses instead of a fixed coefficient, and social contributions are deductible from the profit base (unlike the simplified regime). Reported net follows the project convention: business expenses reduce the tax base but are NOT subtracted from the reported net. Mandatory audit/accountant (TOC) costs, autonomous taxation on certain expenses, first-year social-security exemption, personal reliefs and the mínimo de existência are not modelled.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Portugal.

calculadora completa
  1. 1 Regime simplificado — other services (0.35 coefficient)
    47.428 EURneto/año
    21.0 % de carga
  2. 2 IFICI — 20% flat tax for research & innovation (NHR successor)
    42.012 EURneto/año
    30.0 % de carga
  3. 3 Regime simplificado — IT & professional services (0.75 coefficient)
    39.360 EURneto/año
    34.4 % de carga
  4. 4 Contabilidade organizada — organized accounting (actual expenses)
    36.702 EURneto/año
    38.8 % de carga