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About this calculator
Plan Recibos Verdes, Category B IRS, quarterly Social Security, IVA collection and cash reserves.
A joined-up plan for independent work.
Free, no account and no card. Every figure shows the rule it came from, for the 2026 income year.
Who this calculator is for
For independent workers on recibos verdes who need to see IRS, IVA and Social Security in one plan before setting their rates.
What it covers
- Category B
- Quarterly reserve
- Article 53
- Social Security
The rules it applies
- IVA exemption (art. 53)
- Prior-year turnover at or below €15,000
- Immediate trigger
- Exceeding that by more than 25% — €18,750 — ends it mid-year
- Social Security
- Quarterly declaration, last day of Jan, Apr, Jul, Oct
Source: Decreto-Lei 35/2025 — checked 2026-08-02
Questions about this calculator
Do I always have to charge IVA?
No. The Article 53 exemption holds while your prior-year turnover stays at or below €15,000, and exceeding €18,750 - 25% above it - ends the exemption mid-year.
How much should I set aside?
The calculator builds a quarterly reserve from your IRS position, your IVA position and the Social Security contribution, so the set-aside follows your own numbers and not a rule of thumb.
When is Social Security due?
On its own calendar, not the tax one: the quarterly declaration goes in by the last day of January, April, July and October, and the contribution follows the monthly forecast.
Read the rules behind it
- Opening activity in Portugal: three things people get wrong
- Green receipts: two €15,000 rules that are not the same
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An estimate from the inputs given, not a filed position. Anything submitted to the Autoridade Tributária or Segurança Social through Taxovate is reviewed by a qualified accountant first.