NHR Tax Calculator

Calculate your annual tax liability under Portugal's Non-Habitual Resident (NHR) regime for independent workers.

This calculator assumes that:

  • You are a tax resident in Portugal
  • You benefit from the RNH status - Residente Não Habitual (Non-Habitual Resident)
  • You are registered at the Portuguese Tax Authority as an Independent Worker and are using the Regime Simplificado (Simplified Regime)
  • All of your income results from a high-valued activity included in the list for RNH
  • All of your income is from providing services (Prestação de serviços) for Social Security calculation purposes
  • You are selecting the minimum Social Security contributions (applying -25% variation to minimize payments)

Annual Income

Enter your total gross income from all high-valued activities under NHR.

Segurança Social (Social Security)

Income Tax Calculation

Gross income (Rendimento bruto) € 0.00
Simplified regime coefficient (Coeficiente regime simplificado) - 75% € 0.00
Taxable income (Rendimento tributável) € 0.00
NHR tax rate (Taxa NHR) - 20% 20%
Effective income tax rate (Taxa efetiva de IRS) 0.00%
Estimated annual income tax (Imposto anual estimado) € 0.00

Segurança Social Calculation

Relevant income (Rendimento relevante) - 70% € 0.00
Monthly base (Base mensal, BIC) € 0.00
Maximum ceiling (Teto máximo - 12 × IAS) € 0.00
Monthly contribution (Contribuição mensal) € 0.00
Annual Social Security contribution (Contribuição anual SS) € 0.00

Final Take-Home Calculation

Gross income (Rendimento bruto) € 0.00
Income tax (IRS) € 0.00
Social Security (Segurança Social) € 0.00
Total deductions (Deduções totais) € 0.00
Total effective rate (Taxa efetiva total) 0.00%
Final take-home income (Rendimento líquido final) € 0.00

Calculation Formulas

Income Tax (IRS) = Gross Annual Income × 0.75 × 0.20

Step 1: Apply 75% coefficient (Regime Simplificado deducts 25% for expenses)
Step 2: Apply 20% flat tax rate (NHR rate for high-valued activities)

Social Security (SS) = min((Gross Income × 0.70 × 0.75) / 12, 12 × IAS) × Rate × 12

Step 1: Calculate relevant income (70% of gross for services)
Step 2: Apply -25% variation (×0.75) for minimum contributions
Step 3: Divide by 12 to get monthly base (BIC)
Step 4: Apply ceiling of 12 × IAS (€6,270.00 for 2025)
Step 5: Apply contribution rate (21.4% or 25.2%)
Step 6: Multiply by 12 for annual contribution

Important: This calculator provides estimates for informational purposes only. Actual tax liability may vary based on individual circumstances, deductions, and changes in tax legislation. For official information and personalized advice, consult the Portal das Finanças or a qualified tax professional.

Note: The NHR regime has specific eligibility requirements and may change. Verify your qualification with the Portuguese Tax Authority. Social Security contributions are capped at 12 × IAS (2025: €6,270.00 monthly base).