Portugal
Reported as Category B self-employment income, usually under the simplified regime (~75% of gross taxable) at progressive IRS up to 48%, plus ~21.4% social on 70% of income.
Self-employment income, Category B of IRS (rendimentos empresariais e profissionais) — not Category G capital gains.
Progressive IRS ~13.25–48%. Under the simplified regime, ~75% of gross is treated as taxable income.
Self-employed social security ~21.4% on 70% of income, quarterly. ~12-month exemption for new freelancers.
Issue recibos verdes via Portal das Finanças; simplified regime (default below €200k) or organized accounting. The old tax-free NHR route is largely closed to new arrivals.
USDC for services is Category B income at EUR value on receipt (business activity, not passive holding).