Required MRR
See what you actually take home from your MRR after platform fees, business costs, and tax. Or find the MRR you need for a target income.
€
100 paying customers
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EUR
%
Apple App Store Fees €150
Small Business Program (under $1M) (15%)
€150
Business Expenses (Monthly) €58
Server Hosting
€50
Apple Developer Account
€8.25
Empresário em Nome Individual — sole trader. Under the simplified regime (turnover ≤ €200,000), only 75% of services income is taxable (25% presumed expenses). First 12 months exempt from social security.
Taxes & National Insurance €222
IRS (Income Tax) IRS progressive brackets (2025). Portugal uses a 'deductible amount' (parcela a abater) system which produces the same result as marginal brackets. Under the simplified regime, only 75% of services income is taxable—apply a 0.75 coefficient to profit before these brackets for accurate results. This coefficient is NOT built into the rates. Solidarity surcharge: 2.5% on €80k–€250k, 5% above €250k (not modeled).
€103
Segurança Social (Social Security) Self-employed pay 21.4% on 'relevant income' (70% of gross for services). Effective rate on gross income: 21.4% × 70% = 14.98%. Calculated quarterly based on prior quarter's income. First 12 months of activity exempt. Minimum contribution €20/month.
€119
Fees 15% Expenses 6% Tax 22% Take-Home 57%
Net Take-Home €570 /mo €6,840 /yr