Social security for freelancers in Portugal: what you pay in 2026

Updated 15/10/2026 · income tax and social security rules for 2026

Enter what you invoiced in the quarter and see how much social security you pay in each of the next three months, the payment deadlines and what changes if you adjust the base.

Quarterly declaration

Due by the end of the month, with what you invoiced in the previous three months.

How much you invoiced in those three months

Total of the three months, without VAT and before withholding. If you invoiced nothing, enter 0.

Type of activity

Services count at 70% of invoicing; goods at 20%.

Adjust the base No adjustment

An option in the declaration: contribute on up to 25% more or less than your relevant income.

Your situation I have been self-employed for less than 12 months I also have an employment contract

Gross monthly salary

I invoice my employer (or a company in the same group)

Enter what you invoiced in the quarter to see what you pay each month.

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How it is calculated

Relevant income: 70% of what you invoiced in the quarter for services, or 20% for goods. Without VAT.
Monthly base: one third of that relevant income.
Rate: 21.4%. For sole traders (empresários em nome individual), 25.2%.

Example: you invoice €1,500 a month for services, €4,500 in the quarter. Relevant income is €3,150, or €1,050 a month, and the contribution is €224.70 a month.

Minimum and maximum

You pay at least €20 a month, even in a quarter with no invoicing. The monthly base is capped at 12 × IAS, €6,445.56 in 2026, which limits the contribution to €1,379.35 a month.

Declaration and payment

The declaration is filed on Segurança Social Direta by the last day of January, April, July and October, with what you invoiced in the previous three months. It sets the contribution for that month and the next two. Each contribution is paid between the 10th and the 20th of the following month. Deadlines on a weekend or public holiday move to the next working day.

Which declaration sets which contribution
Declaration by the end of	Invoicing from	Contributions for	Paid in
January	October to December	January to March	February to April
April	January to March	April to June	May to July
July	April to June	July to September	August to October
October	July to September	October to December	November to January

Exemptions

Your first 12 months as a freelancer: no contributions and no declaration. You can ask to start earlier, for example to be covered for sick pay.
If you also have an employment contract: exempt if your average relevant income is below 4 × IAS (€2,148.52 a month) and your salary is at least 1 IAS (€537.13). Above that, you only pay on the excess. Not if you invoice your employer.
Coming from another EU country: if you are covered by another country's social security (for example with an A1 certificate), you may not pay in Portugal. See social security when you move to Portugal.

Frequently asked questions

Should I lower the base by 25%?

You save a quarter of the contribution, but sick pay, parental benefit, unemployment benefit and your pension are all calculated on what you contribute. It can help in a tight quarter; if you rely only on freelance work you are better protected without it. You can change the option in every declaration.

Is Segurança Social Direta available in English?

Mostly no: the portal and the declaration are in Portuguese. You log in with your NISS (social security number) and password, or with the Chave Móvel Digital. The declaration is short: whether you had income, the amounts for services and goods, and the optional base adjustment.

Basis: Código dos Regimes Contributivos, arts. 132.º a 168.º (Lei n.º 110/2009, na redação do Decreto-Lei n.º 2/2018); DGSS information sheet on Decree-Law 2/2018; 2026 IAS: €537.13.