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Withholding tax calculator

Work out the IRS withholding (retenção na fonte) on an invoice for services in Portugal: the amount the client withholds and delivers to the State, and the net amount paid to the professional.

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Invoice amount
€1,000.00
Withheld (IRS)
€230.00
Net paid to the professional
€770.00

Resident rates under CIRS art. 101 (Lei 45-A/2024). Non-residents follow different rules. Check the rate before each new State Budget.

How it works

Enter the amount of the service before VAT and choose the rate: 23% for the professions in the art. 151 CIRS table, 11.5% for other services, 16.5% for intellectual property and 20% for EBF art. 58-A beneficiaries.

Professionals who expect Category B income below the art. 53 CIVA threshold, currently €15,000, can be exempt from withholding (CIRS art. 101-B) and must say so on the invoice.

Frequently asked questions

Companies and professionals with organised accounting who pay for services must withhold IRS from the invoice and deliver it to the State, unless the professional is exempt.

No. Withholding is calculated on the amount of the service without VAT. VAT, when charged, is paid on top in full.

When the professional expects annual Category B income below the art. 53 CIVA threshold (currently €15,000) and declares the exemption, among other cases set out in art. 101-B of the CIRS.

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