Working as a freelancer
Social Security for freelancers in Portugal
Freelancers pay 21.4% on 70% of their income, declared every quarter. Here is how it is calculated, when it is due and when you are exempt.
In short
- Self-employed people in Portugal pay 21.4% on 70% of their income from services.
- You declare income every quarter and pay every month.
- Your first 12 months of activity are exempt.
How the contribution is worked out
Every quarter, Social Security takes your income from the previous three months, counts 70% of it for services (20% for sales of goods), and divides it by three. That monthly figure is your relevant income, and you pay 21.4% of it each month in the next quarter.
| Example: services | Amount |
|---|---|
| Invoiced in the quarter | €9,000 |
| Relevant income (70%) | €6,300 |
| Monthly relevant income (÷ 3) | €2,100 |
| Monthly contribution (21.4%) | €449.40 |
The calendar
| Declare income of | In | Sets payments for |
|---|---|---|
| October to December | January | February to April |
| January to March | April | May to July |
| April to June | July | August to October |
| July to September | October | November to January |
Declarations are made on Segurança Social Direta. Payments are due between the 10th and 20th of each month.
Adjusting what you pay
- You can raise or lower your relevant income by up to 25%, in 5% steps, when you declare.
- If your quarter has no income, there is a small minimum contribution of €20 a month.
Exemptions
- First 12 months: exempt from the start of your first activity in Portugal. You still declare every quarter.
- Also employed: if you have an employment contract in Portugal at the same time, you can be exempt while your average monthly self-employed relevant income stays under four times the IAS (about €2,150 in 2026).
- Covered in another EU country: under EU coordination rules you pay in one country only. A posted worker with an A1 certificate keeps paying in the sending country.
What it gives you
Contributions count towards sickness benefit, parental leave, disability and old-age pensions in Portugal, and periods paid in other EU countries are added together when a pension is calculated.
Frequently asked questions
How much Social Security does a freelancer pay in Portugal?
21.4% on 70% of your service income, calculated each quarter and paid monthly. On €3,000 a month of invoices that is about €450 a month.
Do I pay Social Security in my first year?
No. The first 12 months of activity are exempt, but you still need to submit the quarterly declarations.
Can I pay less Social Security?
You can lower your relevant income by up to 25% when you declare. That lowers both the contribution and the future benefits it counts towards.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.