CAE
Classificação Portuguesa de Atividades Económicas · Economic Activity Code
Last updated:
The Portuguese economic activity classification code. Assigned when you open your business activity. Determines your tax category, applicable coefficients, and which obligations apply.
CAE is the code that tells the tax authority what your business actually does. You choose it when you open your activity on the Portal das Finanças, and it follows you through every tax filing.
Why it matters
Your CAE code determines:
- Which simplified regime coefficient applies to your income
- Whether you fall under the Art. 151 listed professions (0.75 coefficient for IRS)
- Which VAT rules and exemptions are relevant
- How AT categorizes your business for statistical and compliance purposes
Common CAE codes for freelancers
| CAE | Activity | IRS coefficient |
|---|---|---|
| 62010 | Computer programming | 0.75 |
| 62020 | IT consulting | 0.75 |
| 70220 | Business consulting | 0.75 |
| 73110 | Advertising agencies | 0.75 |
| 74100 | Design activities | 0.75 |
| 47910 | Online retail | 0.15 (goods) |
Choosing the right code
Pick the CAE that most accurately describes your primary activity. If you're unsure, check the INE classification. Getting this wrong doesn't usually cause immediate problems, but it can create confusion during audits or when applying for incentives.
CAE is the classification system for companies. If you're registering as an individual freelancer, the relevant system is CIRS Art. 151, maintained by AT rather than INE.
For CIRS code 1332 (programmers) specifically, see CAE vs CIRS: what activity code do you actually need as a programmer? for the full breakdown of how the two systems relate and what code 1332 means for your IRS coefficient, withholding, and cross-border VAT obligations.
Frequently asked questions
What is a CAE code?
CAE stands for Classificação Portuguesa de Atividades Económicas. It's a numeric code that classifies your business activity, similar to SIC or NAICS codes in other countries. You select one or more CAE codes when you register your activity (abertura de atividade) with the tax authority.
Does my CAE code affect my tax rate?
Indirectly, yes. Your CAE code determines which simplified regime coefficient applies. For example, a software developer (CAE 62010) falls under Art. 151 listed professions with a 0.75 coefficient, while goods sellers have lower coefficients. Your CAE also determines which VAT rules apply.
Can I have multiple CAE codes?
Yes. You have one primary CAE code and can add secondary codes for additional activities. This is useful if you provide services AND sell goods, as different coefficients may apply to each revenue stream.
Related terms
The process of registering as a self-employed worker (trabalhador independente) with the Portuguese tax authority, officially starting your freelance activity.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.