| VAT Mainland 23 / 13 / 6%; Madeira 22 / 12 / 4%; Azores 16 / 9 / 4% | AT – Taxas 2026 |
| IRS brackets 2026 (art. 68 CIRS) and solidarity surcharge | AT – Taxas 2026 |
| Category B withholding: 23% (art. 151), 11.5%, 16.5% (art. 101 CIRS) | CIRS art. 101 |
| Simplified regime coefficients 0.75 / 0.35 / 0.15 (art. 31 CIRS) | CIRS art. 31 |
| Art. 53 VAT exemption: €15,000 (exit above €18,750) | CIVA art. 53 |
| Social Security: 21.4%; 70% services / 20% goods; max. base 12 × IAS; minimum contribution €20/month | Segurança Social |
| IAS 2026: €537.13 | Portaria 480-A/2025/1 |
Approximate simulation, with no official value, and not tax advice. It uses the general 2026 rates and simplified rules: it does not take into account tax credits (deduções à coleta), the minimum subsistence amount (mínimo de existência), IRS Jovem, other household income, aggregation of income (englobamento), the increase in taxable income under art. 31 of the CIRS (unjustified expenses), or the IRS rates of the Autonomous Regions. The real result may be very different. Always check on the Portal das Finanças, on Segurança Social Direta or with a certified accountant (contabilista certificado). This site does not belong to and is not associated with the Autoridade Tributária e Aduaneira (AT) or the Segurança Social. Sources and rates.