NHR IRS Calculator — Portugal

Portugal NHR — IRS Estimator

Estimate Category B (self-employment) IRS under the Non-Habitual Resident simplified regime. Adjust any value — the breakdown updates instantly.

Inputs

Gross self-employment income (Category B)

€

Simplified-regime coefficient

Share of gross income that is taxable. Usually 75% for professional services; 35% for other Category B activities.

Social Security contributions (deductible)

€

NHR flat tax rate

Special rate for qualifying high value-added activities under NHR (typically 20%).

Municipal tax benefit (deducted from tax)

€

Business-related expenses

€

Include expenses in the deduction

Calculation breakdown

Gross income —
Taxable income (simplified regime)gross × 75% —
− Social Security contributions —
− Business expenses —
Adjusted taxable base —
Tax at NHR ratebase × 20% —
− Municipal tax benefit —

Estimated IRS payable —

Effective rate on gross income: —

Copied!

Please note: This is an estimate only. The final tax assessment may vary depending on deductible personal expenses, withholding tax already paid, validation of business-related expenses, and additional tax credits or deductions. By default, expenses are not included until confirmed as accepted by the Portuguese Tax Authority (Autoridade Tributária).

For estimation purposes only — not tax advice.