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Self-employed — how much counts for IRS?

Category B taxable income under the simplified regime: each type of income with its coefficient, the reduction for starting activity, the deduction of Segurança Social (social security) contributions and the uplift for unsubstantiated expenses — the rule that catches anyone billing services above €30,581 without keeping invoices.

Income year *

Year activity started *

The coefficients are reduced in the first 2 years.

In that year I also had employment income (category A) or pensions (category H)If so, the starting-activity reduction does not apply.

Gross income for the year, by type:

Sales of goods/products, restaurants and hotels (€)

Coefficient 0.15.

Professional activity listed in the article 151 table (€)

Liberal professions — coefficient 0.75.

Other services provided (€)

Coefficient 0.35.

Royalties, capital, property income and business capital gains (€)

Coefficient 0.95.

Operating subsidies and remaining income (€)

Coefficient 0.10.

Non-operating subsidies (€)

Total amount received — 1/5 counts per year, at 0.30.

Mandatory Segurança Social (social security) contributions paid in the year (€)

Deductible for the part exceeding 10% of services income.

Expenses you can substantiate (optional)Only relevant if you have income at the 0.75 or 0.35 coefficients. Below €30,581 of that income you can leave everything empty — it changes nothing.

The law makes part of the presumed deduction conditional on substantiating expenses (article 31(13) of the CIRS): if substantiated expenses fall below 15% of services income, the difference is added to taxable income. Enter only the part allocated to the activity and reported to the AT (Portuguese tax authority) via e-fatura.

Staff costs (€)

Wages and charges reported to the AT.

Rent on properties allocated to the activity (€)

With an electronic rent receipt or a reported contract.

Taxable value (VPT) of the property allocated to the activity (€)

Enter the full VPT — 1.5% of it counts (4% for restaurants and hotels).

Other documented expenses and purchases (€)

Materials, energy, communications, travel, insurance, imports.

The property is used for restaurants or hotelsIn that case 4% of the taxable value counts, instead of 1.5%.

To work out the IRS attributable to this income:

Other aggregated income in the year (€)

Salary, rents, other categories — the sum of the rest of the year’s income. Leave blank if this is the only one.

Status

Self-employed — how much counts for IRS?