Portugal Organized accounting (self-employed) tax calculator 2026
A Portuguese self-employed worker under organized accounting (contabilidade organizada) is taxed on real profit (revenue minus costs) through progressive IRS in 2026, from 12.5% up to €8,342 to 48% above €86,634, plus a 21.4% Segurança Social contribution.
This calculator estimates the yearly IRS income tax and Segurança Social contributions for a Portuguese self-employed worker using organized accounting, based on real taxable profit for 2026.
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Result
Portugal Organized accounting (self-employed) tax rates 2026
| Band or item | Rate |
|---|---|
| Up to €8,342 | 12.5% |
| €8,342 to €12,587 | 15.7% |
| €12,587 to €17,838 | 21.2% |
| €17,838 to €23,089 | 24.1% |
| €23,089 to €29,397 | 31.1% |
| €29,397 to €43,090 | 34.9% |
| €43,090 to €46,566 | 43.1% |
| €46,566 to €86,634 | 44.6% |
| Over €86,634 | 48% |
| Social contributions (Segurança Social) | 21.4% |
Source: taxsummaries.pwc.com
How is IRS calculated under organized accounting?
With organized accounting (contabilidade organizada), you are taxed on your real profit: total revenue minus deductible business costs. That net profit is added to your other personal income and taxed through the 2026 progressive IRS scale, where each slice of income is taxed at its own rate:
- Up to €8,342: 12.5%
- €8,342 to €12,587: 15.7%
- €12,587 to €17,838: 21.2%
- €17,838 to €23,089: 24.1%
- €23,089 to €29,397: 31.1%
- €29,397 to €43,090: 34.9%
- €43,090 to €46,566: 43.1%
- €46,566 to €86,634: 44.6%
- Above €86,634: 48%
Because the scale is progressive, only the portion of profit that falls inside each band is taxed at that band's rate, so your average rate is always lower than the top rate you reach.
Segurança Social contributions
On top of IRS, a self-employed worker pays into Segurança Social at a rate of 21.4%. This social contribution funds pension, sickness and parental benefits and is separate from your income tax. Unlike the simplified regime, organized accounting bases your tax on documented real costs, which can lower your taxable profit when your business expenses are high, but it requires certified accountant bookkeeping and full records of invoices and costs.
Worked example: €30,000 profit
Suppose your revenue minus deductible costs leaves a real profit of €30,000 for 2026. Applying the progressive IRS bands slice by slice:
- First €8,342 at 12.5% = €1,042.75
- Next €4,245 at 15.7% = €666.47
- Next €5,251 at 21.2% = €1,113.21
- Next €5,251 at 24.1% = €1,265.49
- Next €6,308 at 31.1% = €1,961.79
- Final €603 at 34.9% = €210.45
Total IRS is roughly €6,260, an average rate near 20.9% on the €30,000. Adding the 21.4% Segurança Social contribution (€6,420 on this base) brings the combined charge to about €12,680. These figures are estimates; personal deductions, family situation and your social security relevant-income base can change the final amount.
Frequently asked questions
How much tax does a self-employed worker pay in Portugal?
Under organized accounting, real profit is taxed through progressive IRS in 2026, from 12.5% on the first €8,342 up to 48% above €86,634, plus a 21.4% Segurança Social contribution.
What is the top IRS rate in Portugal for 2026?
The highest IRS band is 48%, applied only to the portion of taxable income above €86,634. Income below that threshold is taxed at lower progressive rates.
What is organized accounting (contabilidade organizada)?
It is a regime where you are taxed on real profit, meaning revenue minus documented deductible business costs, rather than a fixed percentage. It requires certified bookkeeping and can lower tax when your real costs are high.
How much is Segurança Social for self-employed workers?
Self-employed workers contribute to Segurança Social at a rate of 21.4%, which is separate from and paid on top of IRS income tax.
What is the lowest IRS band in Portugal?
The first band taxes income up to €8,342 at 12.5%, the lowest rate on the 2026 progressive IRS scale.
How much would €30,000 of profit be taxed?
On €30,000 of real profit, IRS is roughly €6,260 (about a 20.9% average rate), and the 21.4% Segurança Social adds around €6,420, for a combined charge near €12,680 before personal deductions.
Official sources
- Autoridade Tributária e Aduaneira (AT) — Corporate & personal income tax