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Freelancer net income under each regime

Compare Simplificado and Organizada side-by-side with 2025 CIRS brackets — and see the expense threshold where switching pays off.

Simplificado wins here — €2,980 more net income per year.
SimplificadoBest fit
Taxable base = 75% of revenue (CIRS Cat B coefficient).
Taxable base
€30,000
IRS (progressive)
€7,289
Segurança Social (21.4% × 70%)
€5,992
Net take-home€26,719
Effective total burden: 33.2%
Organizada
Taxable base = revenue − documented expenses.
Taxable base
€34,000
IRS (progressive)
€8,769
Segurança Social (21.4% × 70%)
€5,992
Accounting fee
€1,500
Net take-home€23,739
Effective total burden: 40.7%
Organizada starts winning once your documented expenses exceed €13,148 — that's 32.9% of your revenue.

Coarse estimate for regime selection. Ignores first-12-months SS exemption, per-dependent deductions, unjustified 15% cost portion, and regional (Açores/Madeira) variations. Uses 2025 CIRS continental brackets.

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Frequently asked questions

What's the difference between Simplificado and Organizada?

Simplificado (regime simplificado) uses a coefficient of your revenue as the taxable base — 75% for services (25% presumed costs), 15% for goods (85% presumed costs). No bookkeeping required. Organizada (contabilidade organizada) taxes actual profit — revenue minus documented expenses — but requires a certified accountant and monthly bookkeeping.

When does Organizada beat Simplificado?

When your real, documented expenses exceed the presumed cost coefficient (25% of revenue for services), and the tax savings outweigh the ~€1,500/year accounting fee. Broadly: high-expense freelancers (physical goods, equipment-heavy work, subcontractors) benefit; pure knowledge-work freelancers usually don't.

What tax rates does this use?

The 2025 CIRS progressive brackets for continental Portugal (Portaria n.º 292-A/2024): from 13.25% at the bottom to 48% at the top, plus the solidarity surcharge above €80,000. Segurança Social is 21.4% on 70% of relevant income. Ignores the first-12-months SS exemption and regional rate differences.

Can I switch regimes mid-year?

No. Regime is chosen at Início de Atividade or during the March-to-March declaration window at Portal das Finanças (Alteração de Atividade). The choice locks for the year. If Organizada revenue exceeds €200,000 for two consecutive years, the switch to Organizada becomes mandatory.

Does this checker store my numbers?

No. Everything runs in your browser. Nothing is sent to Finkavo or logged.