Self-employed Social Security calculator
From what you invoiced in the quarter to the monthly contribution: 70% relevant income, the 21.4% or 25.2% rate, the 12 × IAS ceiling and the art. 164.º option, read from the Código dos Regimes Contributivos.
Frequently asked questions
What is the Social Security rate for the self-employed in Portugal?
21.4% for independent workers (Código dos Regimes Contributivos, art. 168.º n.º 1). Sole traders (empresários em nome individual), holders of an EIRL and their spouses pay 25.2% (n.º 4). The rate follows your registration, not the type of income.
How is the contribution base worked out?
Relevant income is 70% of what you invoiced for services plus 20% of income from producing and selling goods, over the three months before the quarterly declaration (art. 162.º n.º 1). The monthly base is one third of it and applies to the declaration month and the two months after (art. 163.º n.º 1).
Is there a maximum contribution?
Yes. The monthly base is capped at 12 times the IAS (art. 163.º n.º 5), which is €6,445.56 with the 2026 IAS of €537.13.
What if I earned nothing in the quarter?
The law fixes a base so that the contribution equals €20, updated with the IAS (art. 163.º n.º 2 and n.º 8). Segurança Social publishes the current amount, so this calculator shows that the minimum applies without quoting a figure.
Can I choose a different income?
Yes. On the quarterly declaration you can fix a relevant income up to 25% higher or lower than the calculated one, in steps of 5% (art. 164.º). A lower base costs less now and records a lower contributory income for future benefits.
Who does not pay, or pays differently?
New enrolments start to bind from the first day of the 12th month after you started (art. 145.º n.º 1), people who also work for an employer may be exempt under art. 157.º n.º 1 a), and organised accounting uses last year's taxable profit (art. 162.º n.º 3). The guide explains each.