TVDE Income Calculator
Find out your real take-home pay as a TVDE driver in Portugal — with IRS, Social Security and platform commissions already deducted. Updated for 2026.
Your details
Total trip value before the platform deducts its commission. Current rate: 25%
Estimated monthly spend on fuel or electricity
Tax situation
First year as a freelancer?
Social Security is waived for the first 12 months of independent activity
Regime Simplificado: IRS is applied to only 35% of your annual net platform income — the other 65% is presumed by the state to cover costs, regardless of your actual expenses.
Estimated net income
/ month
⚠ Advance IRS payments
207 € × 3 instalments/year (July, Sep, Dec)
Quarterly Social Security
674 € / quarter (paid in April, July, October and January)
Figures are estimates based on Portuguese tax law in force in 2025. This calculator does not replace professional tax advice.
How the simplified regime works for TVDE drivers
The regime simplificado (simplified regime) is the most common tax regime among TVDE drivers in Portugal, and generally the most advantageous. There is no need for an accountant to manage it — you handle everything directly through the Finanças portal.
Under this regime, your taxable income is calculated by applying a coefficient of 0.35 to your annual net platform income (the amount you received after the platform deducted its commission). You only pay IRS on 35% of your income — the remaining 65% is presumed by the state to cover costs, regardless of your actual expenses.
What the 0.35 coefficient is and why it benefits TVDE drivers
The 0.35 coefficient means the tax authority automatically presumes that 65% of your net earnings are costs — with no proof required. For a driver receiving €2,000 net from the platform per month, the monthly taxable income is only €700 (€2,000 × 0.35). IRS brackets are applied to this amount, which results in a very low effective rate for most drivers.
This presumption is fixed: even if your actual expenses (fuel, insurance, maintenance) are less than 65% of your earnings, you always benefit from this automatic deduction under the simplified regime.
When you start paying Social Security
New independent workers are exempt from Social Security contributions for the first 12 months of activity. From the 13th month, you contribute 21.4% on the contribution base, which corresponds to 70% of your average monthly net platform income (with a minimum equal to the IAS value).
Contributions are paid quarterly: Q1 (January–March) is due in April, Q2 (April–June) in July, Q3 (July–September) in October, and Q4 (October–December) in January of the following year.
Tips to reduce your tax burden as a TVDE driver
- Make the most of the first-year SS exemption. The first 12 months without Social Security contributions are a significant saving — plan your finances knowing that benefit ends.
- Save for advance IRS payments. From the second year you will need to make three advance IRS payments (July, September and December). Set aside a percentage of your monthly income each month to cover them without surprises.
- Track your actual costs. Even though you cannot deduct them in the simplified regime, keeping detailed records helps you decide whether switching to organised accounting makes sense — particularly if your expenses exceed the 65% presumed.
- Check IRS brackets every year. IRS brackets and rates are approved in the State Budget and change annually. Always use an up-to-date calculator for the current tax year.
Uber vs Bolt: commission comparison
Both Uber and Bolt currently apply a commission of 25% on the gross trip value in Portugal. These are the standard rates — individual contracts, geographic zones partnership programmes or different seasonality may differ.
The commission is deducted automatically by the platform before payment. In the calculator, enter the total gross value shown in the app (before commission) for an accurate estimate — this is the figure used as the basis for all tax calculations.
Frequently asked questions about TVDE taxes in Portugal
Straight answers to the most common tax questions from TVDE drivers.
How much does a TVDE driver take home after taxes?
It depends on your income, but under the simplified regime (regime simplificado) you only pay IRS on 35% of your net platform income. For most TVDE drivers earning between €1,500 and €3,000 net per month from the platform, the total effective rate (IRS + Social Security) is between 15% and 25%. Use the calculator above for a personalised estimate.
Do I need to issue receipts (recibos verdes) as a TVDE driver?
Yes. TVDE drivers operate as independent workers (prestadores de serviços) and must issue electronic receipts (recibos verdes) through the Finanças portal (e-fatura). Receipts are issued to the platform for the provision of passenger transport services.
What commission do Uber and Bolt charge in Portugal?
Both Uber and Bolt currently charge a 25% commission on the total trip value in Portugal. These are the standard rates and may vary by individual contract, partnership programme or promotional deal.
When do I start paying Social Security as a freelancer?
New independent workers are exempt from Social Security contributions for the first 12 months of activity. From the 13th month, the rate is 21.4% on 70% of your average monthly net platform income, with a minimum corresponding to the IAS value. Payments are made quarterly.
What are advance IRS payments (pagamentos por conta) and when are they due?
Advance IRS payments are pre-payments of income tax that independent workers make throughout the year, totalling approximately 76% of the previous year's IRS liability. They are paid in three equal instalments: July, September and December. In the first year of activity there are no advance payments.
Can I deduct car expenses under the simplified regime?
Not directly. Under the simplified regime, the state presumes that 65% of your net income covers costs — regardless of your actual expenses. You cannot deduct fuel, insurance or maintenance from your taxable income; the 0.35 coefficient already accounts for this. The cost inputs in the calculator are only used to estimate your available cash income.
Does TVDE activity attract VAT?
No. Passenger transport in an unmarked vehicle (TVDE) is exempt from VAT under Article 9 of the Portuguese VAT Code. You do not charge VAT to passengers and do not remit it to the state.
Is it worth switching to organised accounting (contabilidade organizada)?
Organised accounting can be advantageous if your proven actual expenses exceed 65% of your net platform income — the threshold that the simplified regime already presumes. For most TVDE drivers the simplified regime is more favourable. Consult a certified accountant to assess your specific situation.
For fleet operators
Managing more than one TVDE vehicle?
GP Fleet was built for TVDE operators and companies that need to track revenue, expenses and payment distribution across vehicles and drivers — all in one place.
Figures are indicative estimates based on Portuguese tax legislation in force in 2026. This calculator does not replace professional tax advice. Consult a certified accountant for your specific situation.