Anexo B
Published 30 October 2026, 20:39
Anexo B da declaração de IRS (annex B to the income tax return)
The page of the IRS return where you declare income from self-employment, that is, whatever you have invoiced through recibos verdes. It is filled in by people who work for themselves: freelancers, sole traders, the self-employed. Income in Anexo B is taxed on the general scale alongside any salary, but no one withholds tax on it during the year, so the bill on your first return can be unexpectedly large.
Where you come across it. The annual IRS return of anyone who has opened an atividade and issues recibos verdes.
If you also had a salary in the same year, the tax withheld from it is usually not enough to cover the tax on Anexo B. It is better to start setting money aside from your very first receipt than to scramble for it in May.
Guides
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