Simulador Recibos Verdes
Simule o rendimento líquido real, retenção na fonte de IRS, contribuições para a Segurança Social e IVA para trabalhadores independentes em Portugal.
Calcule o seu rendimento líquido real em Portugal considerando retenção na fonte de IRS, Segurança Social e regime de IVA.
Sobre Simulador de Recibos Verdes Portugal (IRS, IVA e Segurança Social)
Working as an independent contractor or freelancer in Portugal under the green receipts regime (Recibos Verdes) requires navigating complex personal income tax (IRS), value-added tax (IVA), and social security (Segurança Social) obligations.
Calculating true take-home pay is challenging because gross billed income is subject to mandatory withholding at the source (Retenção na Fonte), quarterly social security contributions calculated on relevant income coefficients, and potential VAT obligations under the simplified tax regime.
This Simulador de Recibos Verdes calculates your exact net income, tax withholdings, and social security payments under current Portuguese tax legislation. It evaluates Article 53 VAT exemption limits, first-year social security exemptions, and professional activity withholding rates to give you total financial clarity.
To invoice international clients in foreign currencies, inspect live ECB rates with our currency calculator. To compute hourly project rates based on desired net earnings, test the freelance rate calculator.
Guia prático de utilização passo a passo
- Enter your gross billed income (Valor Bruto Faturado) on a monthly or annual basis in euros (€).
- Select your applicable IRS Withholding Rate (Taxa de Retenção na Fonte): 25% (Category B liberal professions under Art. 151), 20% (other services), 11.5% (goods sales), or 0% (exemption under Art. 101-B).
- Indicate your Social Security status: check the box if you are in your first 12 months of activity to apply the first-year exemption.
- Select your VAT regime: Isenção Artigo 53º (annual revenue below threshold) or standard VAT regime (23%).
- Review the itemized financial summary displaying total gross billing, IRS deductions, Social Security contributions, and real net income.
- Inspect the effective global taxation rate percentage to plan your quarterly tax reserves.
Especificações de engenharia e detalhes de execução
IRS Withholding calculations model standard Article 101 rules: 25% for high value-added scientific, artistic, and technical professions listed in the CIRS Article 151 table.
Social Security contribution formulas apply the 21.4% worker contribution rate against 70% of gross service income (effective base rate of 14.98% of total gross revenue).
Models quarterly Social Security declarations where contributions are fixed for each 3-month cycle based on the prior quarter average revenue.
Evaluates VAT Article 53 exemption status against the official annual revenue limit of 15,000 euros.
Applies the simplified regime taxable income coefficient (75% taxable, 25% assumed expenses for services; 35% for specific commercial activities).
Computes the quarterly variation option, allowing workers to adjust contributions down by 25% or up to 50%.
Privacidade de dados e isolamento em memória
100% private in-browser computation: All income figures, tax rates, and personal billing totals process locally.
No financial records or tax identification details are transmitted to remote servers or third-party analytics.
Safe for modeling personal freelance earnings and client retainer structures in complete privacy.
Casos de uso comuns em produção
- Portuguese freelancers and independent service providers estimating real monthly disposable income before accepting client contracts.
- Digital nomads and remote workers relocating to Portugal planning their quarterly tax and social security budgets.
- Independent professionals evaluating whether to remain in the simplified regime or transition to an organized accounting framework (Contabilidade Organizada).
Casos extremos e limites operacionais
- Exemption threshold transition: Surpassing the 15,000 euro annual billing ceiling triggers mandatory VAT registration and charging in the subsequent fiscal period.
- Accumulation with salaried employment: Workers already contributing to Social Security through a separate full-time employment contract may qualify for Social Security exemption on their Recibos Verdes if monthly freelance income remains below four times the IAS reference index.
Perguntas Frequentes
Who is exempt from IRS withholding (Retenção na Fonte) on Recibos Verdes?
Under Article 101-B of the CIRS, independent workers whose total estimated annual revenue does not exceed 15,000 euros (or 14,500 euros in prior fiscal years) are exempt from withholding tax at the source, though final tax liability is determined when filing the annual IRS Modelo 3 tax return.
How is Social Security calculated for independent workers in Portugal?
Social Security is calculated on your relevant income, which equals 70% of your gross billing for services. The standard contribution rate of 21.4% is applied to this relevant income, resulting in an effective contribution of approximately 14.98% of your gross billed amount.
Are independent workers exempt from Social Security during their first year?
Yes. Individuals registering as independent workers for the first time in Portugal are entitled to a mandatory exemption from Social Security contributions during their initial 12 consecutive months of activity.