Free, machine-readable JSON datasets for Portuguese freelancer tax rules. Built for digital nomads, D8 visa holders, and expat freelancers.
This open-source project provides structured tax data for anyone building tools, spreadsheets, or calculators for freelancers in Portugal. All data is sourced from the Autoridade Tributaria (Portuguese Tax Authority) and updated for 2026.
View on GitHub| File | Description |
|---|---|
| irs-brackets-2026.json | IRS income tax brackets (9 tiers, 13.25%-48%) |
| social-security.json | Social security rates, exemptions, quarterly rules |
| vat-rates.json | VAT rates and Article 53 exemption thresholds |
| deadlines-2026.json | Month-by-month tax deadlines calendar |
| withholding-tax.json | Withholding tax (retencao na fonte) rates |
| common-cae-codes.json | Common CAE activity codes for freelancers |
| nhr-ifici-2026.json | NHR 2.0 / IFICI tax incentive rules |
Portugal uses progressive tax brackets. Freelancers under the simplified regime have a 75% taxable coefficient — only 75% of gross income is taxed.
| Bracket | Taxable Income (EUR) | Rate |
|---|---|---|
| 1 | Up to 7,703 | 13.25% |
| 2 | 7,703 - 11,623 | 18.00% |
| 3 | 11,623 - 16,472 | 23.00% |
| 4 | 16,472 - 21,321 | 26.00% |
| 5 | 21,321 - 27,146 | 32.75% |
| 6 | 27,146 - 39,791 | 37.00% |
| 7 | 39,791 - 51,997 | 43.50% |
| 8 | 51,997 - 81,199 | 45.00% |
| 9 | Over 81,199 | 48.00% |
| Parameter | Value |
|---|---|
| Standard rate | 21.4% of relevant income |
| Relevant income | 70% of gross income |
| Effective rate on gross | ~14.98% |
| First-year exemption | 12 months from first invoice |
| Quarterly declaration | January, April, July, October |
| Minimum contribution | EUR 20/month |
| Month | Deadline | What |
|---|---|---|
| January | Jan 31 | Q4 2025 SS income declaration |
| February | Feb 25 | Validate e-Fatura invoices for 2025 |
| March | Mar 31 | 2025 annual income confirmation |
| April | Apr 1 | IRS filing period opens |
| April | Apr 30 | Q1 2026 SS declaration |
| June | Jun 30 | IRS filing deadline |
| July | Jul 31 | Q2 2026 SS declaration + payment |
| October | Oct 31 | Q3 2026 SS declaration |
These free resources from VerdeDesk use this dataset and explain Portuguese tax rules in plain English: