Reference
Social Security for Freelancers in Portugal, Rates & Rules 2026
Last updated: 2026-05-03
How contributions are calculated
As a trabalhador independente, your Social Security contributions are based on income you received (cash-basis), not invoiced.
| Parameter | Value |
|---|---|
| Base rate | 21.4% of relevant income |
| Income coefficient (services) | 70% of gross income |
| Income coefficient (goods) | 20% of gross income |
| Monthly cap | 12× IAS = €6,445.56/month (2026) |
Effective rate on services revenue: 21.4% × 70% = 14.98% of gross income received.
Quarterly declaration (Declaração Trimestral)
Every quarter you declare your income from the previous quarter to Segurança Social. This determines your monthly contributions for the following quarter.
| Quarter's income | Declared in | Contributions paid |
|---|---|---|
| Jan–Mar | April | May–Jul |
| Apr–Jun | July | Aug–Oct |
| Jul–Sep | October | Nov–Jan |
| Oct–Dec | January | Feb–Apr |
Contributions are paid between the 10th and 20th of each month.
First-year exemption
New trabalhadores independentes are exempt from Social Security contributions for the first 12 months from their activity start date. This is exactly 12 months, not a calendar year.
After the exemption ends, your first quarterly declaration covers the income from the quarter when the exemption expired.
Other exemptions
| Exemption | Duration |
|---|---|
| First 12 months of activity | 12 months from start |
| Simultaneous employment | While employed (self-declared) |
| Pensioner | Ongoing (self-declared) |
The 15% expense proof connection
Social Security contributions count toward the 15% expense proof requirement under the simplified regime. They're automatically included, no separate documentation needed.