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

> SoloTaxAtlas is an open, zero-tracking, client-side 2026 self-employed, B2B freelance, and sole-proprietor tax & social-contributions calculator covering all 27 European Union Member States (Germany, France, Netherlands, Ireland, Belgium, Luxembourg, Finland, Sweden, Denmark, Bulgaria, Romania, Cyprus, Greece, Malta, Slovenia, Croatia, Italy, Austria, Hungary, Poland, Czechia, Slovakia, Spain, Portugal, Estonia, Latvia, and Lithuania) plus 4 Autonomous EU Island Tax Regimes (Azores, Madeira, Canary Islands, and Balearic Islands) across 8 languages (`EN`, `SL`, `UA`, `PL`, `ES`, `PT`, `DE`, `IT`), with exact Monthly/Yearly cent reconciliation and household (children & dependent spouse) modeling.

- Canonical 27-Country EU Atlas & Web App: https://solotaxatlas.eu/
- Interactive EU-27 Self-Employed Tax Map & Autonomous Island Regimes: https://solotaxatlas.eu/map/
- Self-Canonical Localized Subpath Roots (8 Languages, 568 Localized Entry Pages across 71 Topics):
  - English (`en`): https://solotaxatlas.eu/
  - Slovenian (`sl`): https://solotaxatlas.eu/sl/
  - Ukrainian (`uk`): https://solotaxatlas.eu/uk/
  - Polish (`pl`): https://solotaxatlas.eu/pl/
  - Spanish (`es`): https://solotaxatlas.eu/es/
  - Portuguese (`pt`): https://solotaxatlas.eu/pt/
  - German (`de`): https://solotaxatlas.eu/de/
  - Italian (`it`): https://solotaxatlas.eu/it/

## 1-on-1 Country Comparison Corridors (2026)

- [Poland vs. Portugal Tax Comparison (2026) — JDG Ryczałt vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/poland-vs-portugal/)
- [Spain vs. Portugal Tax Comparison (2026) — Autónomo RETA vs. Trabalhador Independente](https://solotaxatlas.eu/spain-vs-portugal/)
- [Slovenia vs. Croatia Tax Comparison (2026) — Normiranec S.P. vs. Paušalni Obrt](https://solotaxatlas.eu/slovenia-vs-croatia/)
- [Poland vs. Czechia Tax Comparison (2026) — JDG Ryczałt vs. OSVČ Paušální Daň](https://solotaxatlas.eu/poland-vs-czechia/)
- [Italy vs. Spain Tax Comparison (2026) — Regime Forfettario (5%/15%) vs. Autónomo EDS](https://solotaxatlas.eu/italy-vs-spain/)
- [Austria vs. Slovenia Tax Comparison (2026) — Einzelunternehmen SVS vs. Normiranec S.P.](https://solotaxatlas.eu/austria-vs-slovenia/)
- [Poland vs. Spain Tax Comparison (2026) — JDG Ryczałt (12%/8.5%) vs. Autónomo RETA & IRPF](https://solotaxatlas.eu/poland-vs-spain/)
- [Italy vs. Portugal Tax Comparison (2026) — Regime Forfettario vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/italy-vs-portugal/)
- [Czechia vs. Slovakia Tax Comparison (2026) — OSVČ Paušální Daň & 60% Výdaje vs. SZČO 60%](https://solotaxatlas.eu/czechia-vs-slovakia/)
- [Austria vs. Hungary Tax Comparison (2026) — Einzelunternehmen SVS vs. Átalányadó 45% & KATA](https://solotaxatlas.eu/austria-vs-hungary/)
- [Estonia vs. Lithuania Tax Comparison (2026) — Ettevõtluskonto & FIE vs. Individuali Veikla](https://solotaxatlas.eu/estonia-vs-lithuania/)
- [Estonia vs. Latvia Tax Comparison (2026) — Ettevõtluskonto & FIE vs. MUN & Pašnodarbinātais](https://solotaxatlas.eu/estonia-vs-latvia/)
- [Latvia vs. Lithuania Tax Comparison (2026) — MUN & Pašnodarbinātais vs. Individuali Veikla](https://solotaxatlas.eu/latvia-vs-lithuania/)
- [Poland vs. Lithuania Tax Comparison (2026) — JDG Ryczałt vs. Individuali Veikla](https://solotaxatlas.eu/poland-vs-lithuania/)
- [Germany vs. Portugal Tax Comparison (2026) — Freiberufler § 18 EStG vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/germany-vs-portugal/)
- [Germany vs. Spain Tax Comparison (2026) — Freiberufler § 18 EStG vs. Autónomo RETA & IRPF](https://solotaxatlas.eu/germany-vs-spain/)
- [Germany vs. Poland Tax Comparison (2026) — Freiberufler § 18 EStG vs. JDG Ryczałt](https://solotaxatlas.eu/germany-vs-poland/)
- [France vs. Spain Tax Comparison (2026) — Micro-Entrepreneur URSSAF vs. Autónomo RETA](https://solotaxatlas.eu/france-vs-spain/)
- [Netherlands vs. Portugal Tax Comparison (2026) — ZZP Box 1 vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/netherlands-vs-portugal/)
- [Bulgaria vs. Romania Tax Comparison (2026) — Svobodna Profesiya 10% vs. PFA Sistem Real 10%](https://solotaxatlas.eu/bulgaria-vs-romania/)
- [Poland vs. Romania Tax Comparison (2026) — JDG Ryczałt 12% vs. PFA Sistem Real 10%](https://solotaxatlas.eu/poland-vs-romania/)
- [Germany vs. Bulgaria Tax Comparison (2026) — Freiberufler § 18 EStG vs. Svobodna Profesiya 10%](https://solotaxatlas.eu/germany-vs-bulgaria/)
- [Cyprus vs. Greece Tax Comparison (2026) — 22,000 EUR 0% Band & GeSY vs. e-EFKA & Art. 5C (-50%)](https://solotaxatlas.eu/cyprus-vs-greece/)
- [Cyprus vs. Portugal Tax Comparison (2026) — 2026 Cyprus Tax Reform vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/cyprus-vs-portugal/)
- [Greece vs. Italy Tax Comparison (2026) — Atomiki Epicheirisi & Art. 5C vs. Regime Forfettario](https://solotaxatlas.eu/greece-vs-italy/)
- [Ireland vs. Portugal Tax Comparison (2026) — Sole Trader Schedule D & USC vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/ireland-vs-portugal/)
- [Ireland vs. Netherlands Tax Comparison (2026) — Sole Trader Schedule D & Class S PRSI vs. ZZP Box 1](https://solotaxatlas.eu/ireland-vs-netherlands/)
- [Malta vs. Cyprus Tax Comparison (2026) — Class 2 NI Cap & Basis Year 2026 PIT vs. 22k EUR 0% Band & GeSY](https://solotaxatlas.eu/malta-vs-cyprus/)
- [Belgium vs. Netherlands Tax Comparison (2026) — Zelfstandige INASTI & IPP vs. ZZP Box 1](https://solotaxatlas.eu/belgium-vs-netherlands/)
- [Belgium vs. France Tax Comparison (2026) — Indépendant INASTI & IPP vs. Micro-Entrepreneur URSSAF](https://solotaxatlas.eu/belgium-vs-france/)
- [Luxembourg vs. Germany Tax Comparison (2026) — Travailleur Indépendant CCSS & ACD vs. Freiberufler § 18 EStG](https://solotaxatlas.eu/luxembourg-vs-germany/)
- [Estonia vs. Finland Tax Comparison (2026) — FIE & Ettevõtluskonto vs. Toiminimi YEL 24.4%](https://solotaxatlas.eu/estonia-vs-finland/)
- [Sweden vs. Denmark Tax Comparison (2026) — Enskild Firma Egenavgifter vs. Enkeltmandsvirksomhed 8% AM-bidrag](https://solotaxatlas.eu/sweden-vs-denmark/)
- [Denmark vs. Germany Tax Comparison (2026) — Enkeltmandsvirksomhed 2026 Reform vs. Freiberufler § 18 EStG](https://solotaxatlas.eu/denmark-vs-germany/)
- [Germany vs. Austria Tax Comparison (2026) — Freiberufler § 18 EStG vs. Einzelunternehmen SVS](https://solotaxatlas.eu/germany-vs-austria/)
- [Germany vs. Netherlands Tax Comparison (2026) — Freiberufler § 18 EStG vs. ZZP Box 1](https://solotaxatlas.eu/germany-vs-netherlands/)
- [Germany vs. Cyprus Tax Comparison (2026) — Freiberufler § 18 EStG vs. 22k EUR 0% Band & GeSY](https://solotaxatlas.eu/germany-vs-cyprus/)
- [France vs. Portugal Tax Comparison (2026) — Micro-Entrepreneur URSSAF vs. Regime Simplificado & IFICI](https://solotaxatlas.eu/france-vs-portugal/)
- [Netherlands vs. Spain Tax Comparison (2026) — ZZP Box 1 vs. Autónomo RETA & Canary 7% IGIC](https://solotaxatlas.eu/netherlands-vs-spain/)
- [Sweden vs. Finland Tax Comparison (2026) — Enskild Firma Egenavgifter vs. Toiminimi YEL 24.4%](https://solotaxatlas.eu/sweden-vs-finland/)
- [Ireland vs. Spain Tax Comparison (2026) — Sole Trader Schedule D & Class S PRSI vs. Autónomo RETA](https://solotaxatlas.eu/ireland-vs-spain/)
- [Italy vs. Malta Tax Comparison (2026) — Regime Forfettario (5%/15%) vs. Class 2 NI Cap & 2026 PIT](https://solotaxatlas.eu/italy-vs-malta/)

## Direct Country Calculators (2026 Statutory Rules)

- [Germany — Freiberufler (§ 18 EStG) & Gewerbe (§ 15 EStG)](https://solotaxatlas.eu/germany/): Uncapped EÜR profit taxation under § 32a EStG 2026 (12,348 EUR Grundfreibetrag, 24,696 EUR joint Ehegattensplitting, 14%–42% up to 69,878 EUR, 45% >=277,826 EUR), Solidaritätszuschlag (20,350 EUR single / 40,700 EUR joint Freigrenze), optional 9% Kirchensteuer, Gewerbesteuer (24,500 EUR exemption + 4.0x § 35 EStG credit; 0 EUR for Freiberufler), voluntary GKV (17.5% / 16.9% + 4.20%–2.85% child-scaled PV on 1,318.33–5,812.50 EUR/mo BBG) vs. PKV, 9,756 EUR/child Kinderfreibetrag Günstigerprüfung, and 25,000 EUR § 19 UStG (19% USt) threshold.
- [France — Micro-entrepreneur (Auto-entrepreneur)](https://solotaxatlas.eu/france/): 2026 turnover ceilings of 83,600 EUR/yr (BNC/BIC services) and 203,100 EUR/yr (BIC goods), URSSAF + CFP micro-social rates (25.8% BNC SSI, 23.4% CIPAV, 21.5% BIC services, 12.4% BIC goods) with Year-1 ACRE (-25% post-July 2026 / -50% H1 legacy), progressive Barème IR after 34%/50%/71% abattement (Quotient Familial capped at 1,807 EUR/half-part + 897/1,483 EUR Décote) vs. flat 2.2%/1.7%/1.0% Versement Fiscal Libératoire, and 37,500 EUR / 85,000 EUR (20% TVA) Franchise en base.
- [Netherlands — ZZP / Eenmanszaak (Box 1 & Zvw)](https://solotaxatlas.eu/netherlands/): Uncapped Belastingdienst 2026 Box 1 progressive brackets (35.75% <=38,883 EUR, 37.56% <=78,426 EUR, 49.50% >78,426 EUR), Zelfstandigenaftrek (1,200 EUR, >=1,225h Urencriterium) + Startersaftrek (2,123 EUR), 12.70% MKB-winstvrijstelling (top-bracket relief capped at 37.56%), Algemene heffingskorting (up to 3,115 EUR), Arbeidskorting (up to 5,685 EUR), single-parent IACK (up to 3,032 EUR), 4.85% Bijdrage Zvw (capped at 79,409 EUR) + optional nominal Basisverzekering, and 20,000 EUR KOR (21% BTW) exemption.
- [Ireland — Sole Trader (Self-Assessed Schedule D, USC & Class S PRSI)](https://solotaxatlas.eu/ireland/): Uncapped Revenue ROS Form 11 Schedule D Case I/II assessment; 20% standard Income Tax band up to 44,000 EUR (single), 48,000 EUR (lone parent), or 53,000 EUR (married one-earner) and 40% above, reduced by 2,000 EUR Personal Credit (4,000 EUR married), 2,000 EUR Earned Income Credit (min(2,000 EUR, 20% profit); shared cap with PAYE s. 472 Employee Credit), and 1,950 EUR Home Carer Credit or 1,900 EUR SPCCC; non-deductible 2026 USC (0 EUR <=13,000 EUR; else 0.5% <=12,012 EUR, 2.0% <=28,700 EUR, 3.0% <=70,044 EUR, 8.0% <=100,000 EUR, 11.0% >100,000 EUR incl. +3% surcharge) and Class S PRSI (0 EUR <5,000 EUR; else max(650 EUR, 4.2375% blended 2026 rate)); and 42,500 EUR services / 85,000 EUR goods (23% VAT) threshold.
- [Belgium — Indépendant / Zelfstandige (INASTI, Art. 51 & IPP)](https://solotaxatlas.eu/belgium/): Uncapped Eurozone sole-proprietor regime; 100% tax-deductible INASTI / RSVZ social security (20.50% <=75,024.54 EUR, 14.16% 75,024.54–110,562.42 EUR, 0% >110,562.42 EUR + 3.05% standard caisse fee; 3,561.68 EUR/yr established floor or 1,839.28 EUR/yr Primostarter floor; 0 EUR <1,922.16 EUR in complémentaire side-job), Art. 51 flat expenses (30% up to 6,070 EUR commercial/IT bénéfices or degressive up to 5,340 EUR liberal professions) vs. 0–30% actual expenses, progressive 25%/40%/45%/50% IPP (>51,070 EUR) minus 11,550 EUR quotité exemptée (+2,030 to +18,970 EUR child boosts) and Quotient conjugal (up to 11,780 EUR marital split), 0%–8.5% commune surcharge (7.3% national avg), and 25,000 EUR (21% TVA) franchise.
- [Luxembourg — Travailleur Indépendant (CCSS & ACD Classe 1 / 1a / 2)](https://solotaxatlas.eu/luxembourg/): Uncapped Eurozone sole-proprietor regime; 2026 CCSS social security (17.00% pension [Jan 1, 2026 reform] + 6.10% CNS health + 0.65% AAA accident = 23.75% deductible bounded between 1x SSM 32,918.01 EUR and 5x SSM 164,590.05 EUR; 0 EUR <10,972.67 EUR; optional +0.55%/+1.31% MDE) plus non-deductible uncapped 1.40% Assurance dépendance above 8,229.50 EUR, 23-bracket 0%–42% ACD tariff (0% <=13,230 EUR) + 7%/9% solidarity surtax, Classe 2 marital splitting (2.0) & Classe 1a + up to 3,504 EUR CIM, up to 600 EUR CII, and 50,000 EUR (17% TVA) franchise.
- [Finland — Toiminimi (Unified 2026 YEL 24.40% & 5% Yrittäjävähennys)](https://solotaxatlas.eu/finland/): Uncapped Eurozone sole-proprietor regime; unified 24.40% YEL rate across all ages (9,423.09–214,000 EUR; 0 EUR mandatory YEL <9,423.09 EUR; -22% = 19.032% 48-month new-entrepreneur discount; actual vs. 9,423.09 EUR minimum YEL floor), 1.11% Päivärahamaksu (>=17,255 EUR) + 1.10% Sairaanhoitomaksu, 5% tax-free Yrittäjävähennys, 4,265 EUR Perusvähennys, 12.64%–37.50% state earned-income scale + 5.30%–8.95% municipal/church tax minus 3,430 EUR Työtulovähennys (+105 EUR/child or +210 EUR/child single-parent Lapsikorotus), 160 EUR Yle cap, and 20,000 EUR (25.5% ALV) VAT exemption.
- [Sweden — Enskild firma (Egenavgifter, Jobbskatteavdrag & Kommunalskatt, SEK)](https://solotaxatlas.eu/sweden/): Uncapped SEK sole-proprietor regime (11.20 SEK/EUR default, 59,200 SEK 2026 PBB); exact steady-state NE-bilaga fixed-point (Surplus + Egenavgifter = Profit), 28.97% standard Egenavgifter (7 karensdagar; 29.08% 1-day; 27.97% 90-day) minus -7.5% Nedsättning (max 15,000 SEK/yr >40,000 SEK, floored at 10.21% pension), dynamic Grundavdrag (17,400–45,600 SEK), 32.38% avg Kommunalskatt (30.60% Stockholm) + 20% Statlig inkomstskatt (>643,000 SEK skiktgräns / ~660,400 SEK brytpunkt) minus 2026 Jobbskatteavdrag (~52,390 SEK/yr max), Begravningsavgift + Public service-avgift, and 120,000 SEK (~10,714 EUR, 25% Moms) VAT threshold.
- [Denmark — Enkeltmandsvirksomhed (8% AM-bidrag & Enacted 2026 Multi-Tier Tax Reform, DKK)](https://solotaxatlas.eu/denmark/): Uncapped DKK sole-proprietor regime (7.46 DKK/EUR ERM II central rate); 8.0% deductible AM-bidrag (0 DKK mandatory percentage social security — universal Sundhedskort healthcare & folkepension are tax-financed), 54,100 DKK Personfradrag (108,200 DKK with automatic spouse transfer under KSL § 42), 12.75% Beskæftigelsesfradrag (max 63,300 DKK) + 11.50% single-parent allowance (max 50,600 DKK), 25.05% avg Kommuneskat (23.39% Copenhagen) + 12.01% Bundskat + enacted Jan 1, 2026 3-tier top taxes (7.5% Mellemskat >641,200 DKK, +7.5% Topskat >777,900 DKK, +5.0% Top-topskat >2,592,700 DKK), and 50,000 DKK (~6,702 EUR, 25% Moms) VAT threshold.
- [Bulgaria — Svobodna profesiya (BULSTAT Freelancer, Native EUR 2026)](https://solotaxatlas.eu/bulgaria/): Eurozone member from Jan 1, 2026 (1.95583 BGN/EUR); uncapped 25% standard freelance/IT or 40% author/royalty/IP statutory recognized expenses (ZDDFL Art. 29, zero receipts), 27.8% standard (19.8% pension + 8.0% NZOK) or 31.3% (with +3.5% OZMO sickness/maternity) clamped to 2026 ZBUDDOO composite bounds of 6,955.62–26,281.48 EUR/yr (max 7,306.25 EUR/yr standard social), 10% flat PIT after social & ZDDFL Art. 22v child deductions (3,067.75 / 6,135.50 / 9,203.25 EUR), 278.26 EUR/yr uninsured spouse NZOK, and 51,130 EUR (20% ZDDS) VAT threshold.
- [Romania — PFA Sistem Real (Declarația Unică ANAF)](https://solotaxatlas.eu/romania/): Uncapped Sistem Real PFA in RON (4.98 RON/EUR default, 4,050 RON Jan 1, 2026 minimum-wage anchor); documented expenses (0–30%), stepped 25% CAS pension (0 RON <48,600 RON; 12,150 RON at 48,600–<97,200 RON; capped at 24,300 RON >=97,200 RON) and 10% CASS health clamped to 6–72 min wages (2,430–29,160 RON/yr; 6w floor waived for employed side-job PFAs), both 100% deductible before 10% flat income tax; 2,430 RON/yr non-working spouse health; and 395,000 RON (~79,317 EUR, 21% TVA) domestic VAT threshold.
- [Cyprus — Self-Employed (2026 Tax Reform & GeSY)](https://solotaxatlas.eu/cyprus/): Uncapped Eurozone sole-proprietor regime under Cyprus's enacted Jan 1, 2026 Tax Reform (0% up to 22,000 EUR, 20% 22k–32k EUR, 25% 32k–42k EUR, 30% 42k–72k EUR, 35% >72k EUR), 16.6% Social Insurance (SIS) up to 68,904 EUR/yr insurable ceiling (max 11,438.06 EUR/yr, with occupational minimum bases for professionals <10 yrs [24,528.92 EUR/yr] and >10 yrs [50,625.12 EUR/yr]), 4.0% GeSY NHS health contribution up to 180,000 EUR/yr (max 7,200 EUR/yr), Art. 14 1/5 (20%) social tax deduction cap, 2026 child base deductions (1,000 / 1,250 / 1,500 EUR within 100k–200k EUR household income caps), and 15,600 EUR (19% VAT) threshold.
- [Greece — Atomiki Epicheirisi / Freelancer (Law 5246/2025, e-EFKA & Art. 5C)](https://solotaxatlas.eu/greece/): Uncapped Eurozone sole-proprietor regime under enacted Law 5246/2025 (9% <=10k EUR, 20% 10k–20k EUR, 26% 20k–30k EUR, 34% 30k–40k EUR, 39% 40k–60k EUR, 44% >60k EUR, with 1–4+ child bracket rate cuts down to 0% up to 20k EUR and 18% on 20k–30k EUR for 4+ children), optional Art. 5C 7-year 50% inbound income-tax exemption, 100% deductible fixed e-EFKA + 10 EUR/mo DYPA classes (Special Yr 1–5: 160.46 EUR/mo [1,925.52 EUR/yr]; Cat. 1: 260.77 EUR/mo [3,129.24 EUR/yr]; Cat. 2: 310.93 EUR/mo; Cat. 3: 370.63 EUR/mo; 0 EUR if employed full-time elsewhere), 0 EUR abolished Telos Epitidefmatos, and 10,000 EUR (24% FPA) VAT threshold.
- [Malta — Self-Occupied (Class 2 NI & Basis Year 2026 PIT)](https://solotaxatlas.eu/malta/): Uncapped Eurozone sole-trader regime under MTCA Basis Year 2026 schedules (Single: 0% <=12k, 15% <=16k, 25% <=60k, 35% >60k EUR; Married 0 kids: 0% <=15k, 15% <=23k; Parent 1 / 2+ kids: 0% <=14.5k / 18.5k; Married 1 / 2+ kids: 0% <=17.5k / 22.5k), non-deductible 52-Monday Class 2 Social Security (0 EUR <910 EUR or employed full-time; 1,881.36 EUR/yr min [36.18 EUR/wk x 52] <=12,543.72 EUR; 15% above hard-capped at 4,362.28 EUR/yr [83.89 EUR/wk x 52 post-1962] or 3,825.12 EUR/yr [73.56 EUR/wk x 52 pre-1962]), optional Art. 90A TA22 10% final part-time tax on first 12,000 EUR profit, and 35,000 EUR Art. 11 (18% VAT) exemption.
- [Slovenia — Normiranec S.P. (ZPZR Now vs. ZIURS Proposal)](https://solotaxatlas.eu/slovenia/): Compare enacted ZPZR/ZPZR-A 2026 rules (120,000 EUR full-time / 50,000 EUR afternoon cap) against the contested ZIURS reform (150,000 EUR / 70,000 EUR cap, Dec 6, 2026 referendum), ZPIZ-2 Year 1 (-50% PIZ) & Year 2 (-30% PIZ) discounts, 2% Dolgotrajna oskrba, and 39.36 EUR/mo OZP.
- [Croatia — Paušalni obrt](https://solotaxatlas.eu/croatia/): 7 fixed lump-sum revenue brackets up to 60,000 EUR/yr (~1.8% effective income tax at bracket ceilings, max 1,080 EUR/yr), 290.98 EUR/mo MIO I/II & HZZO contributions on 797.20 EUR base, and 11.40 EUR/mo HOK fee (Years 1–2 exempt).
- [Italy — Partita IVA (Regime Forfettario)](https://solotaxatlas.eu/italy/): 85,000 EUR/yr cap (100,000 EUR immediate exit), ATECO profitability coefficients (67% IT/artisans, 78% professionals, 40% commerce), 5% startup (first 5 years) or 15% standard substitute tax after deducting INPS (Gestione Separata 26.07% or Artigiani/Commercianti with optional -35% discount).
- [Austria — Einzelunternehmen (Pauschalierung & SVS)](https://solotaxatlas.eu/austria/): Kleinunternehmerpauschalierung up to 55,000 EUR/yr (0% USt + 20% services / 45% goods flat expenses), Basispauschalierung up to 420,000 EUR/yr (6% / 15%), 15% Grundfreibetrag (max 4,950 EUR), SVS 26.83% + 12.95 EUR/mo (155.40 EUR/yr) UV, progressive 2026 ESt (0% up to 13,539 EUR), Familienbonus Plus (2,000.16 EUR/child), and AVAB.
- [Hungary — Egyéni vállalkozó (Átalányadó & KATA)](https://solotaxatlas.eu/hungary/): 2026 upgraded 45% / 80% / 90% Átalányadó flat expenses up to 38,736,000 HUF/yr, 1,936,800 HUF tax-free SZJA exempt profit, equalized 1.0x TBJ (18.5%) and SZOCHO (13%) wage floor, simplified HIPA, 20M HUF domestic VAT ceiling, doubled family tax/TBJ credits, and B2C-only KATA (50,000 HUF/mo up to 18M HUF).
- [Poland — JDG B2B (Ryczałt, Skala & Liniowy)](https://solotaxatlas.eu/poland/): Ryczałt ewidencjonowany up to 2,000,000 EUR/yr (12% IT/software, 8.5% general services, 14% engineering/architecture, 15% consulting), Podatek liniowy (19%), Skala podatkowa (12%/32% with 30,000 PLN tax-free allowance, joint spouse splitting & child credits refundable up to paid ZUS+NFZ), 3-stage ZUS (Ulga na start, Preferencyjny ZUS, Duży ZUS 1,788.29 PLN/mo), NFZ health tiers, and 240,000 PLN 2026 VAT exemption.
- [Czechia — OSVČ (Paušální daň & Výdajový paušál)](https://solotaxatlas.eu/czechia/): 3-band Paušální daň up to 2,000,000 CZK/yr (Band 1: 9,162 CZK/mo; Band 2: 16,745 CZK/mo; Band 3: 27,139 CZK/mo; full-time non-VAT OSVČ only) vs. 60% / 80% / 40% Výdajový paušál with 15%/23% DPFO, 30,840 CZK taxpayer credit, refundable Daňové zvýhodnění child credits, ČSSZ (min 5,005 CZK/mo; 3,575 CZK/mo startup), and VZP (min 3,306 CZK/mo).
- [Slovakia — SZČO (Paušálne výdavky 60%)](https://solotaxatlas.eu/slovakia/): 60% lump-sum deduction capped at 20,000 EUR/yr, 15% reduced SZČO income tax up to 100,000 EUR/yr (19%–35% progressive above 100k EUR), 5,966.73 EUR NČZD personal allowance, 2026 16% Zdravotná poisťovňa (min 121.92 EUR/mo), 33.15% Sociálna poisťovňa (min 303.11 EUR/mo above 9,144 EUR; 131.34 EUR/mo mikroodvod <=9,144 EUR; 6-month 0 EUR startup holiday + 6 months 131.34 EUR/mo in Year 1), 50,000 EUR domestic VAT limit, and Daňový bonus na dieťa.
- [Spain — Autónomo (Estimación Directa Simplificada & RETA)](https://solotaxatlas.eu/spain/): 600,000 EUR/yr EDS cap (5% gastos de difícil justificación up to 2,000 EUR/yr + operating costs + deductible RETA), 2026 15-tramo RETA table (205.88–607.35 EUR/mo min incl. 0.9% MEI, or 88.64 EUR/mo Year-1 Tarifa Plana incl. MEI, or 0 EUR regional Cuota Cero), regional IRPF (Madrid, Catalunya, Andalucía, Valencia, Balearics, Canaries) with 3,400 EUR joint spouse Declaración conjunta and child minimums, and 0 EUR Mainland/Balearic IVA exemption (21% IVA from euro 1; Canary Islands 7% IGIC with 30,000 EUR REPEP).
- [Portugal — Trabalhador Independente (Regime Simplificado, IFICI & IRS Jovem)](https://solotaxatlas.eu/portugal/): 200,000 EUR/yr Regime Simplificado cap (0.75 IT/professions, 0.35 services, 0.15 goods; -50% Year 1 and -25% Year 2 startup coefficient cuts), 15% e-Fatura justification rule (automatic 4,587.09 EUR [8.54x IAS] or SS credit), 2026 General Progressive IRS (12.5%–48% + 12,880 EUR Mínimo de Existência), IFICI 20% flat rate, IRS Jovem (100%/75%/50%/25% exempt up to 55x IAS = 29,542.15 EUR), 21.4% Segurança Social on 70% base (-25% option = 11.235% eff., capped at 12x IAS = 6,445.56 EUR/mo base; 12-month Year-1 exemption), and 15,000 EUR Art. 53 CIVA VAT exemption.
- [Estonia — Ettevõtluskonto & FIE Sole Proprietor](https://solotaxatlas.eu/estonia/): Ettevõtluskonto up to 40,000 EUR/yr (20% flat revenue tax + 2%/4%/6% II pillar; Tervisekassa health floor >= 292.38 EUR/mo social share) vs. uncapped FIE (deductible expenses 0–30%, 33% sotsiaalmaks on Profit / 1.33 with 2026 full-time floor 3,508.56 EUR/yr and ceiling 36,867.60 EUR/yr, 22% tulumaks after universal 8,400 EUR/yr basic exemption), and 40,000 EUR (24% käibemaks) VAT exemption.
- [Latvia — Micro-Enterprise Tax (MUN) & Pašnodarbinātais](https://solotaxatlas.eu/latvia/): MUN up to 40,000 EUR/yr (25% flat revenue tax: 80% VSAOI + 20% IIN, non-VAT only) vs. uncapped General Pašnodarbinātais (31.07% VSAOI on 780 EUR/mo min wage = 242.35 EUR/mo + 10% pension above 780 EUR/mo up to 105,300 EUR/yr cap, or 10% pension only <780 EUR/mo; 25.5% IIN up to 105,300 EUR / 33% above after VSAOI, 6,600 EUR/yr non-taxable minimum, and 3,000 EUR/yr per child or qualifying spouse), and 50,000 EUR (21% PVN) VAT exemption.
- [Lithuania — Individuali veikla pagal pažymą](https://solotaxatlas.eu/lithuania/): Uncapped activity certificate with 30% flat presumed expenses vs. actual expenses + Sodra deductibility, 2026 Sodra on 90% of pre-Sodra profit capped at 43 VDU (99,422.45 EUR, 1 VDU = 2,312.15 EUR): 6.98% PSD health (full-time floor 80.48 EUR/mo = 965.76 EUR/yr on 1,153 EUR MMA) + 12.52% / 15.52% VSD (Year-1 0% VSD holiday), 2026 consolidated progressive GPM (20% <=36 VDU [83,237.40 EUR], 25% 36–60 VDU [138,729 EUR], 32% >60 VDU) minus PMK tax credit below 42,500 EUR (5% effective GPM <=20,000 EUR), and 45,000 EUR (21% PVM) VAT exemption.

## 2026 Statutory Summary Matrix

| Country | Primary Regime | Regime Revenue Cap | Domestic VAT-Free Cap (Std Rate) | Household Tax Credits Allowed? |
| :--- | :--- | :--- | :--- | :--- |
| Germany (DE) | Freiberufler (§ 18 EStG) / Gewerbe | Uncapped | 25,000 EUR prior yr / 100k cur. yr (19% USt) | Yes: Ehegattensplitting + Kinderfreibetrag / PV discount (0 EUR GKV family health) |
| France (FR) | Micro-entrepreneur (BNC / BIC) | 83,600 EUR (services) / 203,100 EUR (goods) | 37,500 EUR services / 85k goods (20% TVA) | Barème only: Quotient Familial parts (0 EUR on VFL; free PUMA health) |
| Netherlands (NL) | ZZP / Eenmanszaak (Box 1) | Uncapped | 20,000 EUR KOR (21% BTW) | Single-parent IACK up to 3,032 EUR (0 EUR spouse split; ~158.50 EUR/mo adult Basisverzekering) |
| Ireland (IE) | Sole Trader (Schedule D + USC + Class S PRSI) | Uncapped | 42,500 EUR services / 85k goods (23% VAT) | Yes: +9,000 EUR married 20% band + 2,000 EUR spouse credit + 1,950 EUR Home Carer / 1,900 EUR SPCCC (0 EUR HSE public spouse health) |
| Belgium (BE) | Indépendant / Zelfstandige (INASTI + IPP) | Uncapped | 25,000 EUR Art. 56bis (21% TVA) | Yes: Quotient conjugal (up to 11,780 EUR) + 2,030–18,970 EUR child quotité exemptée (0 EUR mutuelle family health) |
| Luxembourg (LU) | Travailleur Indépendant (CCSS + ACD) | Uncapped | 50,000 EUR Art. 57 (17% TVA) | Yes: Classe 2 2.0 marital splitting + Classe 1a & up to 3,504 EUR CIM (0 EUR CNS family health) |
| Bulgaria (BG) | Svobodna profesiya (25% / 40% Norm.) | Uncapped | 51,130 EUR (20% ZDDS) | Yes: ZDDFL Art. 22v child base deduction 3,067.75–9,203.25 EUR (+278.26 EUR/yr uninsured spouse NZOK) |
| Romania (RO) | PFA Sistem Real (10% Tax + CAS/CASS) | Uncapped | 395,000 RON (~79.3k EUR, 21% TVA) | No PFA child tax credits (+2,430 RON/yr uninsured spouse CASS via Declarația Unică) |
| Cyprus (CY) | Self-Employed (22k EUR 0% + SIS & GeSY) | Uncapped | 15,600 EUR (19% VAT) | Yes: 2026 child base deduction 1,000 / 1,250 / 1,500 EUR within 100k–200k EUR caps (0 EUR spouse GeSY) |
| Greece (GR) | Atomiki Epicheirisi (Law 5246/2025 & Art. 5C) | Uncapped | 10,000 EUR (24% FPA) | Yes: 1–4+ child bracket rate cuts (0% up to 20k EUR & 18% on 20k–30k EUR for 4+ kids; 0 EUR spouse e-EFKA health) |
| Malta (MT) | Self-Occupied (Class 2 NI + Basis Year 2026 PIT) | Uncapped | 35,000 EUR Art. 11 (18% VAT) | Yes: Married & Parent PIT schedules (0% up to 15k–22.5k EUR, up to 3,175 EUR/yr PIT saving; 0 EUR Mater Dei spouse health) |
| Slovenia (SI) | Normiranec S.P. (ZPZR / ZIURS) | 120k EUR / 150k EUR (Polni); 50k / 70k (Pop.) | 60,000 EUR (22% DDV) | No on Normiranec (+39.36 EUR/mo uninsured spouse OZP) |
| Croatia (HR) | Paušalni obrt | 60,000 EUR | 60,000 EUR (25% PDV) | No on Paušalni obrt (spouse free on HZZO) |
| Italy (IT) | Regime Forfettario | 85,000 EUR (100k immediate exit) | 85,000 EUR (22% IVA) | No IRPEF credits (INPS Assegno Unico applies separately) |
| Austria (AT) | Kleinunternehmer- / Basispauschalierung | 55,000 EUR (KU) / 420,000 EUR (Basis) | 55,000 EUR (20% USt) | Yes: Familienbonus Plus (2,000.16 EUR/child) + AVAB (+3.4% SVS spouse fee if 0 kids) |
| Hungary (HU) | Átalányadó (45%/80%/90%) / KATA | 38.736M HUF (~96.8k EUR) / 18M HUF (B2C) | 20,000,000 HUF (~50k EUR, 27% ÁFA) | Yes on Átalányadó (doubled 2026 SZJA/TBJ child credit; +12,300 HUF/mo uninsured spouse TB) |
| Poland (PL) | JDG Ryczałt / Skala / Liniowy | 2,000,000 EUR (Ryczałt) | 240,000 PLN (~56.1k EUR, 23% VAT) | Skala only (joint spouse split + child credit); spouse NFZ coverage is free |
| Czechia (CZ) | Paušální daň / Výdajový paušál 60% | 2,000,000 CZK (~79.4k EUR, Paušální daň) | 2,000,000 CZK (~79.4k EUR, 21% DPH) | Výdajový paušál only (refundable child bonus; +3,024 CZK/mo uninsured spouse OBZP unless caring for child <7) |
| Slovakia (SK) | SZČO Paušálne výdavky 60% | 100,000 EUR for 15% tax (20k EUR exp. cap) | 50,000 EUR (23% DPH) | Yes: Daňový bonus na dieťa + NČZD spouse (with young child; else +121.92 EUR/mo spouse ZP) |
| Spain (ES) | Autónomo EDS + 15-Tramo RETA | 600,000 EUR (EDS) | 0 EUR (21% IVA from euro 1 on B2C) | Yes: 3,400 EUR Declaración conjunta + child minimums (spouse SNS health coverage free) |
| Portugal (PT) | Regime Simplificado (General / IFICI / Jovem) | 200,000 EUR (Regime Simplificado) | 15,000 EUR (23% Continental IVA) | Yes on General/Jovem: Tributação Conjunta (Quociente 2.0) + 600 EUR/child (0 EUR on IFICI; SNS free) |
| Estonia (EE) | Ettevõtluskonto (20%) / FIE | 40,000 EUR (Ettevõtluskonto) / Uncapped (FIE) | 40,000 EUR (24% käibemaks) | No sole-proprietor family tax credits (0 EUR family delta) |
| Latvia (LV) | MUN (25%) / General Pašnodarbinātais | 40,000 EUR (MUN) / Uncapped (General) | 50,000 EUR (21% PVN) | General only: 3,000 EUR/yr IIN deduction per child or qualifying spouse |
| Lithuania (LT) | Individuali veikla pagal pažymą (30% / Actual) | Uncapped | 45,000 EUR (21% PVM) | No GPM child credits (+80.48 EUR/mo uninsured spouse PSD unless caring for 1 child <8 or 2+ <18) |
| Finland (FI) | Toiminimi (24.4% YEL + 5% Yrittäjävähennys) | Uncapped | 20,000 EUR (25.5% ALV) | Yes: +105 EUR/child Lapsikorotus (+210 EUR/child single parent; 0 EUR spouse Kela healthcare) |
| Sweden (SE) | Enskild firma (28.97% Egenavgifter + Kommun/Stat) | Uncapped | 120,000 SEK (~10.7k EUR, 25% Moms) | Strict individual tax (0 SEK spouse/child tax credit; 0 EUR spouse regional healthcare) |
| Denmark (DK) | Enkeltmandsvirksomhed (8% AM-bidrag + B-skat) | Uncapped | 50,000 DKK (~6.7k EUR, 25% Moms) | Yes: 54,100 DKK spouse Personfradrag transfer (~20,050 DKK saving) + 50,600 DKK single-parent allowance (0 EUR Sundhedskort health) |

## 2026 Worked Net Take-Home Benchmark at 60,000 EUR Annual Gross Revenue (Full-Time B2B)

| Rank | Country | Net Take-Home (Yearly) | Net Take-Home (Monthly) | Total Tax & Social (Yearly) | Effective Burden |
| :--- | :--- | :--- | :--- | :--- | :--- |
| #1 | Croatia (Paušalni obrt) | 55,291.44 EUR | 4,607.62 EUR/mo | 4,708.56 EUR | 7.8% |
| #2 | Czechia (Paušální daň Band 1 / Výdaje 60%) | 52,149.41 EUR | 4,345.78 EUR/mo | 7,850.59 EUR | 13.1% |
| #3 | Slovenia (Normiranec S.P. ZPZR) | 49,787.52 EUR | 4,148.96 EUR/mo | 10,212.48 EUR | 17.0% |
| #4 | Bulgaria (Svobodna profesiya 25% Norm. · 10% PIT) | 48,924.37 EUR | 4,077.03 EUR/mo | 11,075.63 EUR | 18.5% |
| #5 | Hungary (Átalányadó 45%) | 46,481.53 EUR | 3,873.45 EUR/mo | 13,518.47 EUR | 22.5% |
| #6 | Poland (JDG Ryczałt 12%) | 46,198.83 EUR | 3,849.90 EUR/mo | 13,801.17 EUR | 23.0% |
| #7 | Netherlands (ZZP Box 1 + 4.85% Zvw) | 45,414.01 EUR | 3,784.50 EUR/mo | 14,585.99 EUR | 24.3% |
| #8 | Italy (Regime Forfettario 15%) | 45,061.88 EUR | 3,755.16 EUR/mo | 14,938.12 EUR | 24.9% |
| #9 | Ireland (Sole Trader · Schedule D + USC + Class S PRSI) | 44,924.68 EUR | 3,743.72 EUR/mo | 15,075.32 EUR | 25.1% |
| #10 | Lithuania (Individuali veikla 30% flat) | 44,369.00 EUR | 3,697.42 EUR/mo | 15,631.00 EUR | 26.1% |
| #11 | Romania (PFA Sistem Real 10% PIT) | 44,338.55 EUR | 3,694.88 EUR/mo | 15,661.45 EUR | 26.1% |
| #12 | Malta (Self-Occupied · Class 2 NI cap + 2026 PIT) | 44,037.72 EUR | 3,669.81 EUR/mo | 15,962.28 EUR | 26.6% |
| #13 | Slovakia (SZČO 60% max 20k EUR) | 43,634.70 EUR | 3,636.22 EUR/mo | 16,365.30 EUR | 27.3% |
| #14 | Greece (Atomiki Epicheirisi · Cat. 1 e-EFKA) | 41,391.16 EUR | 3,449.26 EUR/mo | 18,608.84 EUR | 31.0% |
| #15 | Cyprus (Self-Employed · 22k EUR 0% + SIS/GeSY) | 41,340.00 EUR | 3,445.00 EUR/mo | 18,660.00 EUR | 31.1% |
| #16 | Portugal (Regime Simplificado 0.75) | 40,952.97 EUR | 3,412.75 EUR/mo | 19,047.03 EUR | 31.7% |
| #17 | Latvia (Pašnodarbinātais General) | 40,443.71 EUR | 3,370.31 EUR/mo | 19,556.29 EUR | 32.6% |
| #18 | Spain (Autónomo EDS + RETA) | 39,768.34 EUR | 3,314.03 EUR/mo | 20,231.66 EUR | 33.7% |
| #19 | France (Micro-entrepreneur BNC SSI Barème) | 39,536.01 EUR | 3,294.67 EUR/mo | 20,463.99 EUR | 34.1% |
| #20 | Denmark (Enkeltmandsvirksomhed · 8% AM-bidrag + B-skat) | 39,346.78 EUR | 3,278.90 EUR/mo | 20,653.22 EUR | 34.4% |
| #21 | Luxembourg (Travailleur Indépendant · CCSS + ACD Classe 1) | 38,995.73 EUR | 3,249.64 EUR/mo | 21,004.27 EUR | 35.0% |
| #22 | Austria (Basispauschalierung + SVS) | 38,770.74 EUR | 3,230.89 EUR/mo | 21,229.26 EUR | 35.4% |
| #23 | Germany (Freiberufler § 18 EStG + GKV) | 37,346.00 EUR | 3,112.17 EUR/mo | 22,654.00 EUR | 37.8% |
| #24 | Sweden (Enskild firma · Egenavgifter + 32.38% Kommun) | 37,097.94 EUR | 3,091.50 EUR/mo | 22,902.06 EUR | 38.2% |
| #25 | Estonia (FIE 22% PIT + 33% / 1.33 Soc) | 37,035.97 EUR | 3,086.33 EUR/mo | 22,964.03 EUR | 38.3% |
| #26 | Belgium (Indépendant · INASTI + 30% Forfait + IPP/7.3% Commune) | 36,468.25 EUR | 3,039.02 EUR/mo | 23,531.75 EUR | 39.2% |
| #27 | Finland (Toiminimi · 24.4% YEL + 5% Yrittäjävähennys) | 36,285.57 EUR | 3,023.80 EUR/mo | 23,714.43 EUR | 39.5% |

## 2026 Worked Net Take-Home Benchmark at 100,000 EUR Annual Gross Revenue (Full-Time B2B)

| Rank | Country | Net Take-Home (Yearly) | Net Take-Home (Monthly) | Total Tax & Social (Yearly) | Effective Burden | Note |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| #1 | Bulgaria (Svobodna profesiya 25% Norm. · 10% PIT, uncapped) | 85,924.37 EUR | 7,160.36 EUR/mo | 14,075.63 EUR | 14.1% | Eligible (7.5% marginal above 26.28k EUR social cap) |
| #2 | Czechia (OSVČ Výdajový paušál 60% capped at 2M CZK) | 81,418.58 EUR | 6,784.88 EUR/mo | 18,581.42 EUR | 18.6% | Eligible (>79.4k EUR Paušální daň cap) |
| #3 | Romania (PFA Sistem Real 10% PIT + capped CAS/CASS, uncapped) | 80,338.55 EUR | 6,694.87 EUR/mo | 19,661.45 EUR | 19.7% | Eligible (both 24w CAS & 72w CASS at max ceiling) |
| #4 | Poland (JDG Ryczałt 12% IT up to 2M EUR) | 79,647.66 EUR | 6,637.30 EUR/mo | 20,352.34 EUR | 20.4% | Eligible |
| #5 | Lithuania (Individuali veikla 30% flat, uncapped) | 73,715.00 EUR | 6,142.91 EUR/mo | 26,285.00 EUR | 26.3% | Eligible |
| #6 | Malta (Self-Occupied · Class 2 NI capped at 4,362 EUR + 35% top PIT, uncapped) | 70,037.72 EUR | 5,836.48 EUR/mo | 29,962.28 EUR | 30.0% | Eligible (Class 2 NI frozen at 83.89 EUR/wk x 52) |
| #7 | Latvia (Pašnodarbinātais General, uncapped) | 67,263.71 EUR | 5,605.31 EUR/mo | 32,736.29 EUR | 32.7% | Eligible |
| #8 | Cyprus (Self-Employed · 22k EUR 0% + capped SIS, uncapped) | 66,665.26 EUR | 5,555.44 EUR/mo | 33,334.74 EUR | 33.3% | Eligible (16.6% SIS capped at 68,904 EUR) |
| #9 | Slovenia (Normiranec S.P. ZPZR up to 120k EUR) | 66,478.40 EUR | 5,539.86 EUR/mo | 33,521.60 EUR | 33.5% | Eligible (86,691.12 EUR under ZIURS) |
| #10 | Slovakia (SZČO 60% max 20k EUR + 15% tax up to 100k EUR) | 65,509.10 EUR | 5,459.09 EUR/mo | 34,490.90 EUR | 34.5% | Eligible (at 100k EUR 15% tax ceiling) |
| #11 | Ireland (Sole Trader · Schedule D 20%/40% + USC + Class S PRSI, uncapped) | 64,531.88 EUR | 5,377.64 EUR/mo | 35,468.12 EUR | 35.5% | Eligible (+3% USC surcharge starts >100k EUR) |
| #12 | Netherlands (ZZP Box 1 + 4.85% Zvw, uncapped) | 64,023.15 EUR | 5,335.25 EUR/mo | 35,976.85 EUR | 36.0% | Eligible |
| #13 | Greece (Atomiki Epicheirisi · Cat. 1 e-EFKA, uncapped) | 63,947.63 EUR | 5,328.97 EUR/mo | 36,052.37 EUR | 36.1% | Eligible (79,977.69 EUR with Art. 5C -50%) |
| #14 | Portugal (Regime Simplificado 0.75 + e-Fatura up to 200k EUR) | 62,628.34 EUR | 5,219.03 EUR/mo | 37,371.66 EUR | 37.4% | Eligible |
| #15 | Denmark (Enkeltmandsvirksomhed · 8% AM-bidrag + 2026 Mellemskat, uncapped) | 62,264.34 EUR | 5,188.69 EUR/mo | 37,735.66 EUR | 37.7% | Eligible (7.5% Mellemskat >641.2k DKK; 64,952 EUR married) |
| #16 | Spain (Autónomo EDS + Capped RETA up to 600k EUR) | 62,044.49 EUR | 5,170.37 EUR/mo | 37,955.51 EUR | 38.0% | Eligible |
| #17 | Estonia (FIE 22% PIT + 33% / 1.33 Soc, uncapped) | 60,494.62 EUR | 5,041.21 EUR/mo | 39,505.38 EUR | 39.5% | Eligible (>40k EUR Ettevõtluskonto cap) |
| #18 | Germany (Freiberufler § 18 EStG + BBG-capped GKV, uncapped) | 59,649.96 EUR | 4,970.82 EUR/mo | 40,350.04 EUR | 40.4% | Eligible |
| #19 | Austria (Basispauschalierung 6% + Capped SVS up to 420k EUR) | 57,707.44 EUR | 4,808.94 EUR/mo | 42,292.56 EUR | 42.3% | Eligible |
| #20 | Luxembourg (Travailleur Indépendant · CCSS + ACD Classe 1, uncapped) | 56,238.07 EUR | 4,686.50 EUR/mo | 43,761.93 EUR | 43.8% | Eligible (66,951.34 EUR in Classe 2 married!) |
| #21 | Sweden (Enskild firma · Egenavgifter + 20% Statlig skatt, uncapped) | 54,057.32 EUR | 4,504.78 EUR/mo | 45,942.68 EUR | 45.9% | Eligible (20% state tax >660.4k SEK brytpunkt) |
| #22 | Finland (Toiminimi · 24.4% YEL + State/Municipal, uncapped) | 53,260.52 EUR | 4,438.37 EUR/mo | 46,739.48 EUR | 46.7% | Eligible (67,738 EUR on min_floor YEL) |
| #23 | Belgium (Indépendant · INASTI + 30% Forfait + IPP/7.3% Commune, uncapped) | 52,192.58 EUR | 4,349.38 EUR/mo | 47,807.42 EUR | 47.8% | Eligible (INASTI 14.16% >75k EUR, 0% >110.56k EUR) |
| — | Hungary (Átalányadó 45%) | — | — | — | — | Exceeds ~96,840 EUR (38.736M HUF) cap |
| — | Italy (Regime Forfettario) | — | — | — | — | Exceeds 85,000 EUR cap (100k immediate exit) |
| — | France (Micro-entrepreneur BNC SSI) | — | — | — | — | Exceeds 83,600 EUR services cap |
| — | Croatia (Paušalni obrt) | — | — | — | — | Exceeds 60,000 EUR cap |

## 2026 Autonomous Island Tax Regimes Benchmark (60,000 EUR & 100,000 EUR Gross B2B Revenue)

Interactive choropleth & island tax comparison: https://solotaxatlas.eu/map/

| Territory (Parent Member State) | 60,000 EUR Net (Eff. Burden) | 100,000 EUR Net (Eff. Burden) | Indirect Tax Rate & SME Exemption | Key 2026 Statutory Differential |
| :--- | :--- | :--- | :--- | :--- |
| Azores (Portugal) | 44,644.78 EUR (25.6%) | 70,469.34 EUR (29.5%) | 16% IVA (15,000 EUR Art. 53 cap) | -30% regional IRS differential across progressive brackets (+3,691.81 EUR at 60k; +7,841.00 EUR at 100k vs. Mainland PT) |
| Madeira (Portugal) | 43,945.10 EUR (26.8%) | 66,865.23 EUR (33.1%) | 22% IVA (15,000 EUR Art. 53 cap) | Reduced Madeira regional IRS brackets (+2,992.13 EUR at 60k; +4,236.89 EUR at 100k vs. Mainland PT) |
| Mainland Portugal (Continental Baseline) | 40,952.97 EUR (31.7%) | 62,628.34 EUR (37.4%) | 23% IVA (15,000 EUR Art. 53 cap) | 0.75 Regime Simplificado coefficient + e-Fatura + 21.4% SS on 70% (-25% option) |
| Canary Islands (Spain) | 40,042.21 EUR (33.3%) | 61,889.54 EUR (38.1%) | 7% IGIC (30,000 EUR REPEP cap) | Outside EU VAT area (7% IGIC + 30k EUR 0% REPEP vs. 21% IVA / 0 EUR cap) + Year-1 Cuota Cero (0 EUR RETA) |
| Balearic Islands (Spain) | 39,794.07 EUR (33.7%) | 62,525.71 EUR (37.5%) | 21% IVA (0 EUR franchise) | Balearic regional IRPF scale (+481.22 EUR at 100k vs. Mainland default) + Year-1 Cuota Cero (0 EUR RETA) |
| Mainland Spain (Peninsular Baseline) | 39,768.34 EUR (33.7%) | 62,044.49 EUR (38.0%) | 21% IVA (0 EUR franchise) | 15-tramo RETA + 5% EDS expenses (max 2,000 EUR) + Year-1 88.64 EUR/mo Tarifa Plana (or regional Cuota Cero) |

## URL Deep-Linking Parameters

Any calculator scenario can be deep-linked via query parameters (`?country=pl&rev=80000&view=monthly&lang=en`) or client-side URL hash (`#tab=pl&rev=80000&view=yearly&fam_c=2&fam_s=1`).