Freelancer / recibos verdes calculator
Estimate net after Social Security and progressive IRS under Category B simplified regime (art. 31.º). Educational estimate only.
Freelancer / recibos verdes calculator
Estimate net after Social Security and progressive IRS under Category B simplified regime (art. 31.º). Educational estimate only.
SS rate
IRS withholding on invoices
Simplified regime coefficient (art. 31.º)
Official taxable share of revenue (drives estimated IRS). Rest is presumed expenses. 75% / 35% = services (SS on 70%); 15% = sales/hotels (SS on 20%). SS base capped at 12×IAS.
Estimated net monthly
€1,796.66
Revenue − SS − estimated progressive IRS. Changes with the art. 31.º coefficient and SS rate.
Cash after SS + withholding
Revenue − SS − invoice withholding. Changes with withholding %; settlement later reconciles with true IRS.
€1,550.50
Over-withheld (est. refund)
€246.16
Presumed expenses
€625.00
Taxable income (art. 31.º)
€1,875.00
Social Security (est.)
€374.50
Estimated IRS (monthly)
€328.84
Withholding on invoices
€575.00
SS contribution base
€1,750.00