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.
| Rank | Country | Net Take-Home (Yr) | Net (Mo) | 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% |