pt-income-tax

Portuguese personal income tax (IRS) for tax year 2026 on self-employed income (Category B, recibos verdes) of a resident individual. Covers the 2026 IRS bands of CIRS art. 68 (Lei 73-A/2025), the solidarity surcharge, the simplified regime coefficients of art. 31 (0.75, 0.35, 0.15, 0.95, 0.10, 1), the 10% social security rule and the 15% expenses rule, the first-year coefficient cut, organised accounts and the EUR 200,000 limit, client withholding (23%, 16.5%, 11.5%) and the waiver below EUR 15,000, payments on account, IRS Jovem on the 2026 IAS (EUR 537.13, cap EUR 29,542.15), the Modelo 3 with Anexo B, fines and interest. Trigger on: 'IRS trabalhador independente', 'recibos verdes', 'Anexo B', 'regime simplificado', 'coeficiente 0,75', 'IRS Jovem 2026', 'freelancer tax Portugal'. Out of scope: employees, pensions, rent and investment income (pt-irs-employees-investment), crypto (portugal-crypto-tax), social security (pt-social-contributions), NHR and IFICI (pt-nhr-ifici), non-reside

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)