Recibos Verdes Fácil
Freelancing in Portugal: a guide for foreigners
Updated · income tax and social security rules for 2026
Recibos verdes explained in English: registering as a freelancer, tax residency, IFICI, the digital nomad visa, invoices to foreign clients, social security and your first tax return, with calculators using the 2026 rules. The rest of the site, including the tax calendar and the activity codes, is in Portuguese.
Getting started
Tools: Invoice calculator
- Freelancing in Portugal: recibos verdes explainedWhat recibos verdes are, how to register as a freelancer in Portugal (abrir atividade), what you pay in income tax, social security and VAT, and what you have to do each year.
- NIF and NISS: the two numbers you needThe two numbers you need to work as a freelancer in Portugal: the NIF (tax number) and the NISS (social security number), how to request them, the Portal das Finanças password and the Chave Móvel Digital.
Frequently asked questions
Moving to Portugal
- Tax residency in Portugal: when it starts and what it meansWhen you become tax resident in Portugal, what the 183-day and habitual residence tests mean, residency from the day you arrive, and what changes for your freelance income.
- The digital nomad visa (D8) and your taxesThe D8 digital nomad visa in 2026: temporary stay or residence, the €3,680 income threshold, and what happens to your taxes and social security when you become resident in Portugal.
Frequently asked questions
Income tax and IFICI
Tools: Net income calculator
- IFICI for freelancers: who qualifies and how much you payHow IFICI, the regime that replaced NHR, works for self-employed people on recibos verdes: the 20% rate, who qualifies, why most digital nomads do not, IRS Jovem, registration by 15 January and a calculator.
- Your first tax return in PortugalHow the yearly IRS tax return works for freelancers in Portugal: the 1 April to 30 June window, Annex B, Annex L for IFICI, Annex J for foreign income, payment by 31 August and payments on account.
Frequently asked questions
Social security and benefits
Tools: Quarterly social security · Sick pay, parental leave, unemployment
- Social security when you move to PortugalWhich country you pay social security in when you move to Portugal, the A1 certificate, the 12-month exemption for new freelancers and how contributions abroad count for benefits.
Frequently asked questions
VAT
Tools: VAT exemption limit · Invoice calculator
- VAT exemption limitHow far you are from €15,000. With the rules, deadlines and FAQ.
- Invoice calculatorVAT, withholding tax and what you get paid. With the rules, deadlines and FAQ.
Frequently asked questions
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