categoria B
Published 3 November 2026, 17:05
rendimentos da categoria B — income from your own business activity
One of the income categories in the IRS return: the earnings of the self-employed, freelancers and sole traders on recibos verdes, as well as income from business activity. Employment income is not included; that is category A. Having category B income is what triggers the obligation to make advance payments (pagamentos por conta) and to pay Segurança Social contributions as a self-employed person.
Where you come across it. The IRS return, annex B or C; calculating advance payments; talking to an accountant about opening atividade.
You can have both category A and category B income at the same time: for example, working on an employment contract and earning extra on recibos verdes. When the advance payment is calculated, the category B share is worked out from your total income, so your salary affects the amount.