Freelancer tax calculator.

Qualifying Free Zone Person — 0% on qualifying income

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

Digital nomad — PIT exemption on foreign-source income

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

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

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

Small Business Status — 1% turnover tax

RESICO — Régimen Simplificado de Confianza (personas físicas)

Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions

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

Freelancer (serbest meslek) — service exports: 100% income deduction + Bağ-Kur

Virtual Zone company — 0% profit + 5% dividend

Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)

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

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

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

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

New tax resident — 50% income-tax exemption (Article 5C) + EFKA

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

ЕООД (single-member LLC) — 10% corporate tax + 5% dividend

Živnosť (SZČO), first year — no social insurance yet

Passive royalties / licence (§6 ods. 4) — 60% expenses + progressive tax

Standard SRL — 12% corporate tax + 6% dividend

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

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

Preduzetnik (sole trader) — actual-income taxation

Свободна професия (freelancer) — 25% deemed expenses + 10% flat tax

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

s.r.o. — 10% corporate tax + 7% dividend + self-payer health

Turnover tax 10% (services, sole proprietor)

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

Standard regime — 20% on profit

Ryczałt 8.5% — lump-sum tax for other services

Sole proprietor (Schedule C) — federal tax only

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

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

Regime simplificado — other services (0.35 coefficient)

SHPK (LLC) — 15% corporate tax + 8% dividend

OÜ — private limited company, profit distributed as dividends

Sole proprietor (Schedule C) — federal + California

Ryczałt 12% — lump-sum tax for IT services

Actividades empresariales y profesionales (honorarios) — progressive ISR

Beckham regime — special impatriate tax (flat 24%)

Standard progressive PPh on actual net profit (bookkeeping)

Regime forfettario — IT and other services (67% coefficient)

Employment (zarada) — payroll PIT and contributions

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

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

IKE (private company) — 22% corporate tax + 5% dividend

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

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

Sole proprietor (Schedule C) — federal + New York State + New York City

Sole proprietor (self-employed) — federal + Alberta

Sole proprietor (self-employed) — federal + Ontario

Regime forfettario — professional and technical activities (78% coefficient)

Basispauschalierung — basic flat-rate expenses (15%)

Podatek liniowy — flat 19% on business income

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

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

Freelancer (ελεύθερος επαγγελματίας) — progressive income tax + EFKA class

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

Impatriati regime — 50% income exemption for new residents

Autónomo — estimación directa simplificada (RETA + IRPF)

Standard SRL — 16% profit tax + 16% dividend

Freelancer (serbest meslek) — domestic income: progressive tax + Bağ-Kur

Travailleur autonome (self-employed) — federal + Québec

Micro-entrepreneur (micro-BNC) — 34% allowance + progressive income tax

Regime simplificado — IT & professional services (0.75 coefficient)

Skala podatkowa — progressive 12%/32%

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

Einkommensteuer — self-employment, actual expenses (income tax + SVS)

Contabilidade organizada — organized accounting (actual expenses)

SASU — 15%/25% corporate tax + 31.4% PFU on dividends

GmbH — 23% corporate tax + 27.5% dividend (KESt)

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

Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPS

Micro Business Status — 0% tax

Preduzetnik — paušalno (flat-rate) taxation

Entrepreneur account (ettevõtluskonto) — simplified turnover tax

Kleinunternehmerpauschalierung — small-business flat-rate expenses (services 20%)

Micro-entrepreneur (micro-BNC) — versement libératoire (2.2% flat income tax)