Effective tax rate when self-employed in Portugal

[disconnected]

Thanks for the table @disconnected. Do you know if the 50% discount on year 1 applies on top of the NHR max rate? For ex: 100,000 income on year 1, with an eligible profession, would it be 20% of 75% = 15000 of income tax, or 7500? Since there are no SS on year 1, it's a pretty good short term option

Yes it does. and 25% discount in the second year.

 

[z00m]

First year there is no social security to be paid. You get 50% discount on income tax in the first year and 25% in the second year. See the table below.

I started Nov 2022 as a freelance Software Developer in Portugal. Is the first year until the end of 2022 or until Nov 2023?

If you do some research, there is a list of professions and services with specific codes and tax coefficients. Or contact an accountant in PT. I can give you a few accountants which seem pretty good.

Can you please share those accountants? Unfortunately I can't DM you

 

[MrTambourineBTC]

Could a crypto derivatives trader apply for this 'outros prestadores de servicos'??