pagamento por conta
Published 8 November 2026, 22:23
pagamento por conta — advance payment of income tax
Prepayment of the current year's tax for people with self-employment income. Under Article 102 of the CIRS it is paid in three instalments: by 20 July, 20 September and 20 December. The total is 65% of a figure calculated by taking the tax for the year before last, subtracting the withholdings on recibos verdes and multiplying the result by the share of self-employment income in total income. If the amount is under €50, nothing is due. You do not pay whenever you like: you pay using the payment document sent to you.
Where you come across it. Letters and payment documents from the tax office in summer and autumn, if you have an open atividade.
Because it is calculated on the year before last, the advance also arrives for people who earned almost nothing from self-employment last year. Paragraphs 4 and 5 of the same article let you skip the payment or pay less, with no application needed; but if you underpay by more than 20% of what was due, juros compensatórios are charged.