Most people opening their freelance activity for the first time hit a moment of panic when the form asks for their CAE. What is that? Do you need to know it by heart? What if you pick the wrong one?
It is not complicated. And there are no penalties for choosing a code that is not perfectly matched to your work.
What the CAE is
CAE stands for Classificação Portuguesa das Atividades Económicas — Portugal’s economic activity classification. It is a five-digit code that tells the tax authority what you do professionally: design, programming, translation, consulting, photography.
Think of it as the “professional category” in the tax system. It does not define what you are allowed to do — it defines only how you are classified.
The most common codes for freelancers
| Activity | CAE |
|---|---|
| Graphic and web design | 74100 |
| Programming | 62010 |
| Business consulting | 70220 |
| Advertising and marketing | 73110 |
| Photography | 74200 |
| Translation and interpretation | 74300 |
| Training and tutoring | 85590 |
| Artistic and literary creation | 90030 |
| Video production | 59110 |
| IT consulting | 62020 |
If you do more than one thing, you choose a primary CAE and can add secondary ones later.
And CIRS?
CIRS is the Código do IRS — the law that governs income tax in Portugal. It is not a code you choose: it is the legislation itself.
What matters to know: Article 151 of the CIRS lists specific liberal professions (doctors, lawyers, architects, engineers) that have different IRS coefficients. If your activity appears on that list, the applicable coefficient may differ from the standard 0.75 for services.
For most freelancers — designers, programmers, consultants, content creators — this detail changes nothing in practice. You use the standard 0.75 coefficient.
How to find your code
On the Finance Portal: in the CAE field of the activity registration form, type keywords describing your work. The system suggests options. Choose the one that best describes what you do most of the time.
On the INE website: the National Statistics Institute has the full list at ine.pt — search for “CAE Rev. 3” if you want to explore before opening the form.
What happens if you choose the wrong code
Nothing serious.
There is no fine for having a CAE that is not ideally matched to your activity. The tax authority may eventually suggest a change, but it is not a penalisation.
To change your CAE at any time:
- Finance Portal → Serviços → Atividade → Alterar Atividade
- Enter the new code
- Submit
- Done — takes 5 minutes
What the CAE affects (and what it does not)
It affects:
- How you are classified for statistical purposes
- The category that appears on your clients’ e-fatura records
It does not affect:
- VAT exemption (which depends on invoicing volume, not CAE)
- Your IRS coefficient (0.75 for services — except professions under Art. 151 CIRS)
- Your Social Security obligations
✅ In summary
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CAE is a five-digit code that classifies your activity — choose the one that best describes what you do. The table above covers 90% of common cases.
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CIRS is the IRS law, not a code you choose — what matters is Article 151, which lists professions with different coefficients. If you are not on that list, your coefficient is 0.75.
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With FIZ the CAE is registered once and you never think about it again — invoices, quarterly declarations, and communications to the tax authority happen automatically, whatever your activity code.
