Freelancer tax calculator

One income, every country, every scheme — ranked by what you keep. The engine models each country's real rules (progressive brackets, social contributions, lump-sum regimes) from official sources, and shows the full breakdown with all assumptions.

Annual gross incomeCurrencyper monthBusiness expenses: 0%

1United Arab Emirates Natural person (self-employed) — 0% up to AED 375k, 9% above
60,000 EURnet/year
0.0% burden
2United Arab Emirates Qualifying Free Zone Person — 0% on qualifying income
60,000 EURnet/year
0.0% burden
3United Arab Emirates Mainland company / standard Corporate Tax — 0% up to AED 375k, 9% above
60,000 EURnet/year
0.0% burden
4Montenegro Digital nomad — PIT exemption on foreign-source income
60,000 EURnet/year
0.0% burden
5Malaysia Resident individual — foreign-sourced income exemption (FSI, to 2036)
60,000 EURnet/year
0.0% burden
6Thailand LTR visa — Work-from-Thailand Professional (foreign income exempt)
60,000 EURnet/year
0.0% burden
7Indonesia PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)
59,822 EURnet/year
0.3% burden
8Georgia Small Business Status — 1% turnover tax
59,400 EURnet/year
1.0% burden
9Mexico RESICO — Régimen Simplificado de Confianza (personas físicas)
58,800 EURnet/year
2.0% burden
10Thailand Personal income tax — business income (Section 40(8), 60% standard deduction)
57,754 EURnet/year
3.7% burden
11Georgia Virtual Zone company — 0% profit + 5% dividend
57,000 EURnet/year
5.0% burden
12Croatia Paušalni obrt — lump-sum trade (flat-rate craft)
55,428 EURnet/year
7.6% burden
13Indonesia NPPN — deemed-profit norm for freelancers (pekerjaan bebas) + progressive PPh
54,515 EURnet/year
9.1% burden
14Armenia High-tech turnover tax 1% (IT sole proprietor)
53,520 EURnet/year
10.8% burden
15Czechia OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PIT
52,181 EURnet/year
13.0% burden
16Czechia Paušální daň — flat-tax regime for OSVČ (single monthly payment)
51,702 EURnet/year
13.8% burden
Which paušální-daň band applies (1, 2 or 3, set by revenue and activity mix)?
17Colombia Régimen Simple (SIMPLE) — professional services (grupo 3)
49,620 EURnet/year
17.3% burden
18Thailand Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)
49,452 EURnet/year
17.6% burden
19Montenegro Preduzetnik (sole trader) — actual-income taxation
49,371 EURnet/year
17.7% burden
20Malaysia Resident individual — progressive income tax (Malaysian-sourced income)
48,838 EURnet/year
18.6% burden
21Armenia Turnover tax 10% (services, sole proprietor)
48,120 EURnet/year
19.8% burden
22Romania Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)
48,038 EURnet/year
19.9% burden
23Georgia Standard regime — 20% on profit
48,000 EURnet/year
20.0% burden
24Poland Ryczałt 8.5% — lump-sum tax for other services
47,711 EURnet/year
20.5% burden
25Czechia OSVČ — 40% expense lump-sum (independent professions) + 15%/23% PIT
47,662 EURnet/year
20.6% burden
26Croatia d.o.o. — company profit tax + dividend distribution
47,520 EURnet/year
20.8% burden
27Portugal Regime simplificado — other services (0.35 coefficient)
47,428 EURnet/year
21.0% burden
28Estonia OÜ — private limited company, profit distributed as dividends
46,800 EURnet/year
22.0% burden
29Poland Ryczałt 12% — lump-sum tax for IT services
45,827 EURnet/year
23.6% burden
30Mexico Actividades empresariales y profesionales (honorarios) — progressive ISR
45,755 EURnet/year
23.7% burden
31Spain Beckham regime — special impatriate tax (flat 24%)
45,600 EURnet/year
24.0% burden
32Indonesia Standard progressive PPh on actual net profit (bookkeeping)
45,515 EURnet/year
24.1% burden
33Montenegro Employment (zarada) — payroll PIT and contributions
45,047 EURnet/year
24.9% burden
34Croatia Obrt na dohodak — self-employment income (books of receipts/expenditures)
44,901 EURnet/year
25.2% burden
35Romania PFA — self-employment in the real system (10% + CAS/CASS)
44,804 EURnet/year
25.3% burden
36Slovakia Živnosť (SZČO) — flat-rate expenses + 15% tax
43,649 EURnet/year
27.3% burden
37Colombia Renta ordinaria — cédula general (progressive, art. 241 ET)
43,215 EURnet/year
28.0% burden
38Poland Podatek liniowy — flat 19% on business income
42,067 EURnet/year
29.9% burden
39Portugal IFICI — 20% flat tax for research & innovation (NHR successor)
42,012 EURnet/year
30.0% burden
40Malaysia Non-resident individual — flat 30% (Malaysian-sourced income)
42,000 EURnet/year
30.0% burden
41Cyprus Self-employed — progressive income tax (2026 bands) + social insurance + GHS
41,448 EURnet/year
30.9% burden
42Spain Autónomo — estimación directa simplificada (RETA + IRPF)
40,767 EURnet/year
32.1% burden
43Romania Standard SRL — 16% profit tax + 16% dividend
40,478 EURnet/year
32.5% burden
44Portugal Regime simplificado — IT & professional services (0.75 coefficient)
39,360 EURnet/year
34.4% burden
45Poland Skala podatkowa — progressive 12%/32%
38,654 EURnet/year
35.6% burden
46Czechia OSVČ — real (actual) expenses + 15%/23% PIT
38,588 EURnet/year
35.7% burden
47Portugal Contabilidade organizada — organized accounting (actual expenses)
36,702 EURnet/year
38.8% burden
48Estonia FIE — self-employed sole proprietor (füüsilisest isikust ettevõtja)
33,204 EURnet/year
44.7% burden
49Georgia Micro Business Status — 0% taxover income cap
60,000 EURnet/year
0.0% burden
50Montenegro Preduzetnik — paušalno (flat-rate) taxationover income cap
49,371 EURnet/year
17.7% burden
51Estonia Entrepreneur account (ettevõtluskonto) — simplified turnover taxover income cap
48,000 EURnet/year
20.0% burden

Net income at €60,000/year gross (enable JavaScript for custom amounts):

Country · scheme

Net/year

Burden

United Arab Emirates — Natural person (self-employed) — 0% up to AED 375k, 9% above

60,000 EUR

0.0%

United Arab Emirates — Qualifying Free Zone Person — 0% on qualifying income

60,000 EUR

0.0%

United Arab Emirates — Mainland company / standard Corporate Tax — 0% up to AED 375k, 9% above

60,000 EUR

0.0%

Montenegro — Digital nomad — PIT exemption on foreign-source income

60,000 EUR

0.0%

Malaysia — Resident individual — foreign-sourced income exemption (FSI, to 2036)

60,000 EUR

0.0%

Thailand — LTR visa — Work-from-Thailand Professional (foreign income exempt)

60,000 EUR

0.0%

Georgia — Micro Business Status — 0% tax

60,000 EUR

0.0%

Indonesia — PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)

59,822 EUR

0.3%

Georgia — Small Business Status — 1% turnover tax

59,400 EUR

1.0%

Mexico — RESICO — Régimen Simplificado de Confianza (personas físicas)

58,800 EUR

2.0%

Thailand — Personal income tax — business income (Section 40(8), 60% standard deduction)

57,754 EUR

3.7%

Georgia — Virtual Zone company — 0% profit + 5% dividend

57,000 EUR

5.0%

Croatia — Paušalni obrt — lump-sum trade (flat-rate craft)

55,428 EUR

7.6%

Indonesia — NPPN — deemed-profit norm for freelancers (pekerjaan bebas) + progressive PPh

54,515 EUR

9.1%

Armenia — High-tech turnover tax 1% (IT sole proprietor)

53,520 EUR

10.8%

Czechia — OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PIT

52,181 EUR

13.0%

Czechia — Paušální daň — flat-tax regime for OSVČ (single monthly payment)

51,702 EUR

13.8%

Colombia — Régimen Simple (SIMPLE) — professional services (grupo 3)

49,620 EUR

17.3%

Thailand — Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)

49,452 EUR

17.6%

Montenegro — Preduzetnik (sole trader) — actual-income taxation

49,371 EUR

17.7%

Montenegro — Preduzetnik — paušalno (flat-rate) taxation

49,371 EUR

17.7%

Malaysia — Resident individual — progressive income tax (Malaysian-sourced income)

48,838 EUR

18.6%

Armenia — Turnover tax 10% (services, sole proprietor)

48,120 EUR

19.8%

Romania — Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)

48,038 EUR

19.9%

Estonia — Entrepreneur account (ettevõtluskonto) — simplified turnover tax

48,000 EUR

20.0%

Georgia — Standard regime — 20% on profit

48,000 EUR

20.0%

Poland — Ryczałt 8.5% — lump-sum tax for other services

47,711 EUR

20.5%

Czechia — OSVČ — 40% expense lump-sum (independent professions) + 15%/23% PIT

47,662 EUR

20.6%

Croatia — d.o.o. — company profit tax + dividend distribution

47,520 EUR

20.8%

Portugal — Regime simplificado — other services (0.35 coefficient)

47,428 EUR

21.0%

Estonia — OÜ — private limited company, profit distributed as dividends

46,800 EUR

22.0%

Poland — Ryczałt 12% — lump-sum tax for IT services

45,827 EUR

23.6%

Mexico — Actividades empresariales y profesionales (honorarios) — progressive ISR

45,755 EUR

23.7%

Spain — Beckham regime — special impatriate tax (flat 24%)

45,600 EUR

24.0%

Indonesia — Standard progressive PPh on actual net profit (bookkeeping)

45,515 EUR

24.1%

Montenegro — Employment (zarada) — payroll PIT and contributions

45,047 EUR

24.9%

Croatia — Obrt na dohodak — self-employment income (books of receipts/expenditures)

44,901 EUR

25.2%

Romania — PFA — self-employment in the real system (10% + CAS/CASS)

44,804 EUR

25.3%

Slovakia — Živnosť (SZČO) — flat-rate expenses + 15% tax

43,649 EUR

27.3%

Colombia — Renta ordinaria — cédula general (progressive, art. 241 ET)

43,215 EUR

28.0%

Poland — Podatek liniowy — flat 19% on business income

42,067 EUR

29.9%

Portugal — IFICI — 20% flat tax for research & innovation (NHR successor)

42,012 EUR

30.0%

Malaysia — Non-resident individual — flat 30% (Malaysian-sourced income)

42,000 EUR

30.0%

Cyprus — Self-employed — progressive income tax (2026 bands) + social insurance + GHS

41,448 EUR

30.9%

Spain — Autónomo — estimación directa simplificada (RETA + IRPF)

40,767 EUR

32.1%

Romania — Standard SRL — 16% profit tax + 16% dividend

40,478 EUR

32.5%

Portugal — Regime simplificado — IT & professional services (0.75 coefficient)

39,360 EUR

34.4%

Poland — Skala podatkowa — progressive 12%/32%

38,654 EUR

35.6%

Czechia — OSVČ — real (actual) expenses + 15%/23% PIT

38,588 EUR

35.7%

Portugal — Contabilidade organizada — organized accounting (actual expenses)

36,702 EUR

38.8%

Estonia — FIE — self-employed sole proprietor (füüsilisest isikust ettevõtja)

33,204 EUR

44.7%

Currency conversion at ECB reference rates of Jul 2, 2026. Results assume full-year tax residency; informational only, not tax advice — details and sources on each country's tax page.