European Self-Employed & Freelance Tax Calculator

SoloTaxAtlas — European Self-Employed & Freelance Tax Calculator (2026)

Compare exact 2026 net take-home income, income tax, mandatory social & health contributions, VAT thresholds, and family tax credits across 10 European Union sole-proprietor regimes in real time.

2026 Statutory Benchmark Table & Official FAQ — SoloTaxAtlas — European Self-Employed & Freelance Tax Calculator (2026)

SoloTaxAtlas — European Self-Employed & Freelance Tax Calculator (2026)

Compare exact 2026 net take-home income, income tax, mandatory social & health contributions, VAT thresholds, and family tax credits across 10 European Union sole-proprietor regimes in real time.

  • Slovenia (Normiranec S.P.): Side-by-side 2026 Current Law (ZPZR 120k € / 50k € cap) vs. Proposed ZIURS (150k € / 70k € cap) and 5-year PIZ social discount trajectory.
  • Croatia (Paušalni obrt): 60,000 € lump-sum & VAT ceiling, 7 fixed tax brackets (~1.8% effective tax), and 290.98 €/mo social contributions.
  • Italy (Regime Forfettario): 85,000 € ceiling, 5% startup / 15% standard substitute tax, ATECO coefficients (67% IT / 78% professional), and INPS Gestione Separata or Artigiani -35%.
  • Austria (Einzelunternehmen): 55,000 € Kleinunternehmerpauschalierung (20%/45%) & Basispauschalierung (6%/15%), 15% GFB, SVS 26.83%, and Familienbonus Plus.
  • Hungary (Átalányadó & KATA): 2026 upgraded 45%/80%/90% flat expenses, equalized 1.0× TBJ/SZOCHO base, doubled family credits, and 18M HUF B2C-only KATA.
  • Poland (JDG B2B): Ryczałt (12% IT / 8.5% services / 14% / 15%), Skala (12%/32% with joint spouse split), Liniowy (19%), 3-stage ZUS, and 240,000 PLN VAT exemption.
  • Czechia (OSVČ): 3-band Paušální daň (Band 1: 9,162 Kč/mo up to 2M Kč) vs. 60%/80%/40% Výdajový paušál with refundable child credits.
  • Slovakia (SZČO): 60% lump-sum expenses (max 20,000 €/yr), 15% reduced tax up to 100,000 €, 16% ZP health + 33.15% SP social pillars, and 6-month startup holiday + 131.34 €/mo mikroodvod.
  • Spain (Autónomo): Estimación Directa Simplificada, 2026 15-tramo RETA table (~205.88–607.35 €/mo) or 88.64 €/mo Tarifa Plana, regional IRPF (incl. Balearics & Canaries 7% IGIC), and family minimums.
  • Portugal (Trabalhador Independente): Regime Simplificado up to 200,000 € (0.75 / 0.35 / 0.15 coefficients + Year 1/2 cuts), General IRS (12.5–48%), IFICI 20%, IRS Jovem, and 21.4% Segurança Social.
2026 European sole-proprietor net take-home comparison across 10 countries
# Country & Regime Net (Yearly) Net (Monthly) Total Tax & Social Effective Burden
#1 Croatia 55,291.44 € 4,607.62 €/mo 4,708.56 € 7.8%
#2 Czechia 52,149.41 € 4,345.78 €/mo 7,850.59 € 13.1%
#3 Slovenia 49,787.52 € 4,148.96 €/mo 10,212.48 € 17.0%
#4 Hungary 46,481.53 € 3,873.45 €/mo 13,518.47 € 22.5%
#5 Poland 46,198.83 € 3,849.90 €/mo 13,801.17 € 23.0%
#6 Italy 45,061.88 € 3,755.16 €/mo 14,938.12 € 24.9%
#7 Slovakia 43,634.70 € 3,636.22 €/mo 16,365.30 € 27.3%
#8 Portugal 40,952.97 € 3,412.75 €/mo 19,047.03 € 31.7%
#9 Spain 39,768.34 € 3,314.03 €/mo 20,231.66 € 33.7%
#10 Austria 38,770.74 € 3,230.89 €/mo 21,229.26 € 35.4%
Which EU countries are included in the SoloTaxAtlas 2026 freelance tax calculator?
SoloTaxAtlas models 10 European Union sole-proprietor regimes for 2026: Slovenia (Normiranec S.P. ZPZR & ZIURS), Croatia (Paušalni obrt), Italy (Partita IVA Regime Forfettario), Austria (Einzelunternehmen Kleinunternehmer- & Basispauschalierung), Hungary (Egyéni vállalkozó Átalányadó & KATA), Poland (JDG Ryczałt, Skala, Liniowy), Czechia (OSVČ Paušální daň & Výdajový paušál), Slovakia (SZČO Paušálne výdavky 60%), Spain (Autónomo Estimación Directa Simplificada), and Portugal (Trabalhador Independente Regime Simplificado).
How does Slovenia Normiranec 2026 (ZPZR) compare to the proposed ZIURS reform?
Under Slovenia’s enacted ZPZR 2026 law, full-time Normiranec S.P.s have a 120,000 €/yr cap with 80% recognized expenses up to 60,000 € (max 48,000 € deduction) and a 20%/35% tax schedule. The contested ZIURS proposal (subject to the Dec 6, 2026 referendum) raises the cap to 150,000 €/yr for full-time s.p. (80% up to 100,000 € + 70%/40% up to 150,000 € = max 106,000 € deduction) and 70,000 €/yr for afternoon s.p. (80% up to 50,000 € + 70% up to 70,000 € = max 54,000 €).
Does household status (children and non-working spouse) affect freelance taxes in Europe?
Yes, depending on the regime. Progressive and allowance-based regimes (Austria ESt, Hungary Átalányadó, Poland Skala, Czechia Výdajový paušál, Slovakia SZČO, Spain Autónomo IRPF, and Portugal General/IRS Jovem) grant substantial child and spouse tax reductions, whereas pure flat-tax regimes (Slovenia Normiranec, Croatia Paušalni obrt, Italy Forfettario, Poland Ryczałt, Czechia Paušální daň, Portugal IFICI 20%) disallow personal tax credits and several countries levy mandatory health surcharges for an uninsured dependent spouse.
Can I register a sole proprietorship in another EU country without moving there?
No. Under OECD Model Tax Conventions (Article 4 center of vital interests and 183-day physical presence rules), sole proprietors are taxed on worldwide income where they physically reside. Foreign sole-proprietor regimes apply legally only with genuine physical relocation and tax residency transfer.