Interactive EU-27 Self-Employed Tax Map & Autonomous Island Regimes (2026)
Explore 2026 European freelance & sole-proprietor net take-home pay geographically across all 27 EU member states and 4 autonomous island tax regimes—Azores, Madeira, Canary Islands, and Balearic Islands—with live revenue, B2B/B2C VAT, and family sliders.
- Azores & Madeira Autonomous Regions (Portugal): Azores cuts progressive IRS by up to 30% and lowers standard IVA to 16% (15,000 € Art. 53.º cap), keeping 44,645 € net at 60,000 € (+3,692 €/yr over Mainland Portugal) and 70,469 € at 100,000 € (+7,841 €/yr); Madeira (22% IVA) keeps 43,945 € at 60,000 € (+2,992 €/yr) and 66,865 € at 100,000 € (+4,237 €/yr).
- Canary Islands & Balearic Islands (Spain): Canary Islands replace Spain’s 21% IVA (0 € SME cap) with 7% IGIC and a 30,000 €/yr REPEP VAT-free threshold alongside regional IRPF (40,042 € net at 60,000 €) and Year-1 Cuota Cero (0 € RETA); Balearic Islands combine regional IRPF (39,794 € at 60,000 €; 62,526 € at 100,000 €) with Year-1 Cuota Cero.
- EU-27 Geographic Net-Income Spread at 60,000 €: Below 60,000 €, Central & Adriatic lump-sum regimes lead EU net retention—Croatia Paušalni obrt (55,291 € / 92.2%), Czechia Paušální daň Band 1 (52,149 € / 86.9%), Slovenia Normiranec S.P. (49,788 € / 83.0%), Bulgaria 25% Norm (48,924 € / 81.5%), Hungary Átalányadó 45% (46,482 € / 77.5%), and Poland JDG Ryczałt (46,199 € / 77.0%).
- 100,000 € Uncapped EU Hubs: Above mid-tier lump-sum caps (60k–85k €), uncapped or high-ceiling regimes take over—Bulgaria (85,924 € / 85.9%), Czechia 60% Výdajový paušál (81,419 € / 81.4%), Romania PFA (80,339 € / 80.3%), Poland JDG Ryczałt 12% (79,648 € / 79.6%), Lithuania (73,715 € / 73.7%), Azores (70,469 € / 70.5%), and Malta (70,038 € / 70.0%).
- Which autonomous EU islands have special freelance tax or VAT regimes in 2026?
- Four EU island territories combine full European Union membership with distinct statutory income-tax or indirect-tax rules for sole proprietors in 2026: Portugal’s Azores (−30% regional IRS differential & 16% IVA) and Madeira (reduced regional IRS & 22% IVA), plus Spain’s Canary Islands (outside the EU VAT area: 7% IGIC with a 30,000 €/yr REPEP small-trader exemption, Canary IRPF, and Year-1 Cuota Cero) and Balearic Islands (Balearic IRPF scale and Year-1 Cuota Cero).
- How much net income do freelancers keep in the Azores and Madeira vs. Mainland Portugal in 2026?
- At 60,000 € gross B2B service revenue (0.75 coefficient, −25% Segurança Social option, single), an established freelancer keeps 44,644.78 € net in the Azores (25.6% total burden) and 43,945.10 € in Madeira (26.8% burden), compared to 40,952.97 € in Mainland Portugal (31.7% burden). At 100,000 €, the island advantage grows to +7,841.00 €/yr in the Azores (70,469.34 € net) and +4,236.89 €/yr in Madeira (66,865.23 € net).
- Why is the Canary Islands 7% IGIC regime attractive for digital nomads and B2C freelancers in Spain?
- Unlike Mainland Spain and the Balearic Islands—where domestic services carry 21% IVA from the first euro with 0 € small-business exemption—the Canary Islands sit outside the EU VAT harmonization area and levy 7% IGIC, with a 30,000 €/yr REPEP exemption (0% IGIC for small autónomos), Year-1 regional Cuota Cero (0 € RETA), and 40,042.21 € net at 60,000 €.
- Which EU countries show the highest and lowest self-employed net retention on the 2026 map?
- At 60,000 € gross B2B revenue for an established single freelancer, net retention ranges from 92.2% in Croatia (55,291 €), 86.9% in Czechia (52,149 €), 83.0% in Slovenia (49,788 €), and 81.5% in Bulgaria (48,924 €) down to ~60.5%–62.2% in high-contribution progressive systems such as Finland on full actual YEL (36,286 €), Belgium (36,468 €), Estonia FIE (37,036 €), Sweden (37,098 €), and Germany with voluntary GKV (37,346 €).