The regime simplificado is Portugal's simplified tax regime for self-employed workers and small businesses (categoria B) with annual gross income up to EUR 200,000. Rather than deducting real expenses, taxable income is a fixed percentage of turnover set by an official coefficient, then taxed at the normal progressive IRS rates.
The coefficient depends on the activity. Common values are 0.75 for professional services listed in the IRS table, 0.35 for other services and local accommodation, and 0.15 for the sale of goods and hospitality. The remaining percentage is treated as a presumed expense allowance.
Example: a listed professional (coefficient 0.75) invoicing EUR 40,000 has taxable income of EUR 30,000, which then flows into the progressive IRS scale. A retailer selling goods (coefficient 0.15) on the same EUR 40,000 is taxed on only EUR 6,000, reflecting thin resale margins.
- Turnover ceiling: EUR 200,000
- Coefficients: 0.75 / 0.35 / 0.15
- Taxed at progressive IRS rates
Estimate your bill with the simplified regime calculator, or compare Italy's forfettario and its profitability coefficient.