Compare the simplified regime with organised accounting for your self-employed business (IRS category B): IRS, Social Security and costs side by side, the income you keep under each regime and the level of expenses from which switching pays off. It takes into account the art. 31.º coefficients, the 15% rule, the start of activity, IRS Jovem, joint taxation and employment income, and produces a PDF report with what to declare in Anexo B or Anexo C.
This is an informative simulation: it does not replace the assessment issued by the Portuguese Tax Authority (AT) or professional advice. If you need help with your situation, get in touch with us.
2026 IRS rate cut approved, not yet published
On 29/10/2026 the Government approved a cut in the rates of the first six IRS brackets (to 12.2%, 15.2%, 20.7%, 23.6%, 30.6% and 34.6%), effective from 1 January 2026. Until the decree-law is published in the Diário da República, 2026 simulations use the rates currently in force and may show slightly more tax. We will update the simulator as soon as it is published: use “Notify me when it is updated” to be told.
