{
  "name": "FreelanceCalc Freelance Tax Index 2026",
  "description": "Income tax and mandatory social contributions payable by a single self-employed sole trader on a given annual business profit, across 15 countries. National/federal level only.",
  "version": 2026,
  "updated": "2026-08-10",
  "licence": "CC BY 4.0",
  "attribution": "FreelanceCalc — https://thefreelancecalc.com/research/freelance-tax-index-2026/",
  "fx": {
    "source": "ECB reference rates via Frankfurter",
    "date": "2026-08-07",
    "base": "EUR",
    "rates": {
      "EUR": 1,
      "USD": 1.1535,
      "GBP": 0.85765,
      "CAD": 1.616,
      "AUD": 1.6384,
      "PLN": 4.2983,
      "SGD": 1.4775,
      "AED": 4.2362287499999995
    }
  },
  "levelsEur": [
    30000,
    60000,
    100000
  ],
  "countries": [
    {
      "id": "us",
      "name": "United States",
      "currency": "USD",
      "regime": "Sole proprietor (Schedule C), federal only, single filer",
      "socialContributionName": "Self-employment tax (Social Security + Medicare)",
      "confidence": "high",
      "contributionsCapped": "partial",
      "capNote": "Social Security portion caps at $184,500 of earnings; Medicare is uncapped.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Federal only. State income tax adds 0% (TX, FL, WA and six others) to roughly 13% (California) on top.",
        "Half of self-employment tax is deductible against taxable income, which the model applies."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "IRS — Self-Employed Individuals Tax Center",
          "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 34605,
          "incomeTaxLocal": 1679,
          "socialLocal": 4890,
          "totalLocal": 6569,
          "effectiveRate": 0.1898,
          "netEur": 24305
        },
        {
          "profitEur": 60000,
          "profitLocal": 69210,
          "incomeTaxLocal": 5538,
          "socialLocal": 9779,
          "totalLocal": 15318,
          "effectiveRate": 0.2213,
          "netEur": 46721
        },
        {
          "profitEur": 100000,
          "profitLocal": 115350,
          "incomeTaxLocal": 14754,
          "socialLocal": 16298,
          "totalLocal": 31053,
          "effectiveRate": 0.2692,
          "netEur": 73080
        }
      ]
    },
    {
      "id": "uk",
      "name": "United Kingdom",
      "currency": "GBP",
      "regime": "Sole trader, Self Assessment, 2026/27",
      "socialContributionName": "Class 4 National Insurance",
      "confidence": "high",
      "contributionsCapped": false,
      "capNote": "No ceiling — the rate drops to 2% above the upper profits limit but never stops.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "The personal allowance tapers away above £100,000, creating an effective 60% marginal band — the model applies this.",
        "Class 2 NI is no longer compulsory for most sole traders; only Class 4 is modelled."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "GOV.UK — Income Tax rates and Personal Allowance",
          "url": "https://www.gov.uk/income-tax-rates"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 25730,
          "incomeTaxLocal": 2632,
          "socialLocal": 790,
          "totalLocal": 3421,
          "effectiveRate": 0.133,
          "netEur": 26011
        },
        {
          "profitEur": 60000,
          "profitLocal": 51459,
          "incomeTaxLocal": 8016,
          "socialLocal": 2286,
          "totalLocal": 10301,
          "effectiveRate": 0.2002,
          "netEur": 47989
        },
        {
          "profitEur": 100000,
          "profitLocal": 85765,
          "incomeTaxLocal": 21738,
          "socialLocal": 2972,
          "totalLocal": 24710,
          "effectiveRate": 0.2881,
          "netEur": 71189
        }
      ]
    },
    {
      "id": "ca",
      "name": "Canada",
      "currency": "CAD",
      "regime": "Sole proprietor, federal + 10% assumed provincial",
      "socialContributionName": "CPP (both employee and employer halves)",
      "confidence": "medium",
      "contributionsCapped": true,
      "capNote": "CPP stops at the YMPE ($74,600); CPP2 above it is not modelled.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Provincial tax is modelled as a flat 10% of taxable income. Real rates range from roughly 8% (Alberta at low incomes) to well over 20% (Quebec at high incomes) — this is the single largest simplification in the index.",
        "Self-employed Canadians pay both halves of CPP; half is deductible."
      ],
      "caveats": [
        "Provincial rate is an assumption, not a published figure. Treat Canada as indicative only."
      ],
      "sources": [
        {
          "name": "CRA — Small businesses and self-employed income",
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/small-businesses-self-employed-income.html"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 48480,
          "incomeTaxLocal": 7179,
          "socialLocal": 5353,
          "totalLocal": 12532,
          "effectiveRate": 0.2585,
          "netEur": 22245
        },
        {
          "profitEur": 60000,
          "profitLocal": 96960,
          "incomeTaxLocal": 19734,
          "socialLocal": 8461,
          "totalLocal": 28195,
          "effectiveRate": 0.2908,
          "netEur": 42553
        },
        {
          "profitEur": 100000,
          "profitLocal": 161600,
          "incomeTaxLocal": 40751,
          "socialLocal": 8461,
          "totalLocal": 49212,
          "effectiveRate": 0.3045,
          "netEur": 69547
        }
      ]
    },
    {
      "id": "au",
      "name": "Australia",
      "currency": "AUD",
      "regime": "Sole trader, 2025–26 income year",
      "socialContributionName": "Medicare levy",
      "confidence": "high",
      "contributionsCapped": false,
      "capNote": "The 2% Medicare levy applies to all income above the low-income threshold.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Australia is unusual: sole traders have NO compulsory retirement contribution. Superannuation is voluntary, so the headline burden understates the real cost of matching an employee's package by roughly 12% of earnings."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "ATO — Individual income tax rates",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 49152,
          "incomeTaxLocal": 5534,
          "socialLocal": 983,
          "totalLocal": 6517,
          "effectiveRate": 0.1326,
          "netEur": 26023
        },
        {
          "profitEur": 60000,
          "profitLocal": 98304,
          "incomeTaxLocal": 20279,
          "socialLocal": 1966,
          "totalLocal": 22245,
          "effectiveRate": 0.2263,
          "netEur": 46423
        },
        {
          "profitEur": 100000,
          "profitLocal": 163840,
          "incomeTaxLocal": 41959,
          "socialLocal": 3277,
          "totalLocal": 45236,
          "effectiveRate": 0.2761,
          "netEur": 72390
        }
      ]
    },
    {
      "id": "de",
      "name": "Germany",
      "currency": "EUR",
      "regime": "Freiberufler / sole trader, §32a EStG tariff",
      "socialContributionName": "Statutory health + long-term care insurance",
      "confidence": "high",
      "contributionsCapped": true,
      "capNote": "Health and care contributions stop at €69,750 of assessed income.",
      "owedAtZeroProfitLocal": 3337,
      "owedAtZeroProfitEur": 3337,
      "notes": [
        "Germany is the major outlier on pensions: most self-employed people are NOT required to join the state pension or unemployment insurance at all. Only health and care cover is compulsory.",
        "That freedom is also the trap — the headline burden looks low precisely because no retirement provision is included.",
        "Health contributions are charged on a minimum assessment base of €1,318.33/month even at zero profit, which is where the €3,337 floor comes from.",
        "Genuine liberal professions (Freiberufler) are exempt from trade tax (Gewerbesteuer); traders are not."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "Bundesfinanzministerium — Die wichtigsten steuerlichen Änderungen 2026",
          "url": "https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2026/02/Inhalte/Kapitel-2-Analysen/2-5-wichtigste-steuerliche-aenderungen-2026.html"
        },
        {
          "name": "krankenkassen.de — Rechengrößen in der Sozialversicherung 2026",
          "url": "https://www.krankenkassen.de/gesetzliche-krankenkassen/system-gesetzliche-krankenversicherung/sozialversicherung-rechengroessen-beitragsbemessungsgrenze-versicherungspflichtgrenze/rechengroessen-2026/"
        },
        {
          "name": "PwC Worldwide Tax Summaries — Germany",
          "url": "https://taxsummaries.pwc.com/germany/individual/other-taxes"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 2502,
          "socialLocal": 6330,
          "totalLocal": 8832,
          "effectiveRate": 0.2944,
          "netEur": 21168
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 9626,
          "socialLocal": 12660,
          "totalLocal": 22286,
          "effectiveRate": 0.3714,
          "netEur": 37714
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 26041,
          "socialLocal": 14717,
          "totalLocal": 40758,
          "effectiveRate": 0.4076,
          "netEur": 59242
        }
      ]
    },
    {
      "id": "fr",
      "name": "France",
      "currency": "EUR",
      "regime": "Micro-entrepreneur (BNC, profession libérale)",
      "socialContributionName": "URSSAF cotisations — levied on TURNOVER",
      "confidence": "high",
      "contributionsCapped": false,
      "capNote": "No ceiling whatsoever, and the base is gross turnover rather than profit.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "France is structurally different from every other country here: micro-entrepreneur contributions are charged on GROSS TURNOVER, not profit, and there is no ceiling. A freelancer with high costs pays the same as one with none.",
        "The BNC rate reached its final phase-in step of 25.6% in 2026, up from 21.1% before July 2024.",
        "The micro-BNC regime is capped at €83,600 of turnover, which is why the €100,000 column is blank — above it you move to the régime réel, which this index does not model.",
        "Income tax is charged on turnover minus a flat 34% allowance; actual expenses are not deductible."
      ],
      "caveats": [
        "The €100,000 level falls outside the micro-BNC ceiling and is deliberately not modelled rather than estimated."
      ],
      "sources": [
        {
          "name": "Service-Public.gouv.fr — Barème de l'impôt sur le revenu 2026",
          "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18045?lang=fr"
        },
        {
          "name": "URSSAF micro-entrepreneur rates 2026",
          "url": "https://www.l-expert-comptable.com/a/taux-urssaf-auto-entrepreneur-bareme-et-calcul"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 902,
          "socialLocal": 7740,
          "totalLocal": 8642,
          "effectiveRate": 0.2881,
          "netEur": 21358
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 4984,
          "socialLocal": 15480,
          "totalLocal": 20464,
          "effectiveRate": 0.3411,
          "netEur": 39536
        },
        {
          "profitEur": 100000,
          "available": false,
          "reason": "Outside the modelled regime ceiling"
        }
      ]
    },
    {
      "id": "es",
      "name": "Spain",
      "currency": "EUR",
      "regime": "Autónomo, estimación directa, state + default regional scale",
      "socialContributionName": "RETA — income-banded flat monthly cuota",
      "confidence": "medium",
      "contributionsCapped": true,
      "capNote": "The cuota tops out at €1,606/month regardless of how much you earn.",
      "owedAtZeroProfitLocal": 2460,
      "owedAtZeroProfitEur": 2460,
      "notes": [
        "Spain is the only country in this index with a hard floor: an autónomo owes roughly €205 every month — about €2,460 a year — even at zero or negative profit.",
        "The IRPF scale shown is the state scale plus the default regional half. Actual top rates range from about 45% in Madrid to about 54% in the Comunitat Valenciana, so the real figure depends on where you live.",
        "New autónomos pay a flat €80/month for the first 12 months (tarifa plana), extendable a further year at low incomes.",
        "Spain has NO VAT registration threshold — IVA applies from the first euro invoiced."
      ],
      "caveats": [
        "The model assumes the autónomo selects the minimum contribution base within their income band, which is the common but not universal choice.",
        "The 2026 RETA table is a rollover of the 2025 table; the specific BOE instrument was not confirmed."
      ],
      "sources": [
        {
          "name": "PwC Worldwide Tax Summaries — Spain",
          "url": "https://taxsummaries.pwc.com/spain/individual/taxes-on-personal-income"
        },
        {
          "name": "Infoautónomos — Cuota de autónomos 2026",
          "url": "https://www.infoautonomos.com/seguridad-social/cuota-de-autonomos-cuanto-se-paga/"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 4574,
          "socialLocal": 5124,
          "totalLocal": 9698,
          "effectiveRate": 0.3233,
          "netEur": 20302
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 14427,
          "socialLocal": 6540,
          "totalLocal": 20967,
          "effectiveRate": 0.3495,
          "netEur": 39033
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 31569,
          "socialLocal": 7284,
          "totalLocal": 38853,
          "effectiveRate": 0.3885,
          "netEur": 61147
        }
      ]
    },
    {
      "id": "it",
      "name": "Italy",
      "currency": "EUR",
      "regime": "Ordinary regime, professional without a cassa (Gestione Separata)",
      "socialContributionName": "INPS Gestione Separata",
      "confidence": "high",
      "contributionsCapped": true,
      "capNote": "Contributions stop at €122,295 of professional income.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Italy cut its second IRPEF bracket from 35% to 33% effective 1 January 2026 — any source still showing 35% is describing 2025.",
        "Regional (1.23–3.33%) and municipal (0–0.9%) surcharges are excluded here because they vary by address; add roughly 2–4 points for a real-world figure.",
        "Most Italian freelancers under €85,000 elect the regime forfettario instead, which substitutes a single 15% tax (5% for the first five years) on a fixed percentage of revenue. That regime is materially cheaper than the ordinary one modelled here.",
        "Professionals can legally recharge a 4% rivalsa INPS to clients on top of their fee."
      ],
      "caveats": [
        "The forfettario profitability coefficients could not be verified for 2026, so the cheaper regime is described but not scored."
      ],
      "sources": [
        {
          "name": "PwC Worldwide Tax Summaries — Italy",
          "url": "https://taxsummaries.pwc.com/italy/individual/taxes-on-personal-income"
        },
        {
          "name": "Assolombarda — Gestione separata INPS, valori 2026 (Circolare INPS n. 8/2026)",
          "url": "https://www.assolombarda.it/servizi/lavoro-e-previdenza/informazioni/gestione-separata-inps-valori-annui-2026"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 5101,
          "socialLocal": 7821,
          "totalLocal": 12922,
          "effectiveRate": 0.4307,
          "netEur": 17078
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 11838,
          "socialLocal": 15642,
          "totalLocal": 27480,
          "effectiveRate": 0.458,
          "netEur": 32520
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 23990,
          "socialLocal": 26070,
          "totalLocal": 50060,
          "effectiveRate": 0.5006,
          "netEur": 49940
        }
      ]
    },
    {
      "id": "nl",
      "name": "Netherlands",
      "currency": "EUR",
      "regime": "ZZP'er, Box 1, before heffingskortingen",
      "socialContributionName": "Zvw healthcare levy (national insurance sits inside the tax rate)",
      "confidence": "medium",
      "contributionsCapped": true,
      "capNote": "The Zvw levy caps at €79,409; national insurance is confined to bracket 1.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "The Dutch bracket-1 rate of 35.75% already bundles national insurance (AOW/Anw/Wlz) — there is no separate pension line for the self-employed.",
        "Self-employed people are excluded from employee insurance entirely: no unemployment cover, no state disability cover. Private AOV insurance is an additional real cost not shown here.",
        "The zelfstandigenaftrek is being phased out fast — €3,750 in 2024, €2,470 in 2025, €1,200 in 2026, and legislated to fall further."
      ],
      "caveats": [
        "IMPORTANT: Dutch tax credits (algemene heffingskorting up to €3,115 and arbeidskorting up to €5,685) are NOT applied, because the 2026 taper schedule could not be verified. The Netherlands figures are therefore an UPPER BOUND — the real burden is materially lower, especially below €40,000."
      ],
      "sources": [
        {
          "name": "KVK — Belastingtarieven 2026",
          "url": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
        },
        {
          "name": "Belastingdienst — Percentages inkomensafhankelijke bijdrage Zvw",
          "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 8988,
          "socialLocal": 1455,
          "totalLocal": 10443,
          "effectiveRate": 0.3481,
          "netEur": 19557
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 18577,
          "socialLocal": 2910,
          "totalLocal": 21487,
          "effectiveRate": 0.3581,
          "netEur": 38513
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 32627,
          "socialLocal": 3851,
          "totalLocal": 36478,
          "effectiveRate": 0.3648,
          "netEur": 63522
        }
      ]
    },
    {
      "id": "ie",
      "name": "Ireland",
      "currency": "EUR",
      "regime": "Sole trader, Schedule D, 2026",
      "socialContributionName": "PRSI Class S + Universal Social Charge",
      "confidence": "high",
      "contributionsCapped": false,
      "capNote": "PRSI has no ceiling, and USC adds a 3% self-employed surcharge above €100,000.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Ireland charges the self-employed a 3% USC surcharge above €100,000 that employees do not pay, taking the top USC rate to 11%.",
        "PRSI Class S rises from 4.2% to 4.35% on 1 October 2026; the model uses Revenue's blended 4.2375% rate for the year.",
        "The Earned Income Tax Credit (€2,000) now matches the employee PAYE credit, closing a long-standing gap."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "Revenue Commissioners — Tax rates, bands and reliefs",
          "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx"
        },
        {
          "name": "Revenue — USC standard rates and thresholds",
          "url": "https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx"
        },
        {
          "name": "gov.ie — PRSI Class S rates",
          "url": "https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-s-rates/"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 2000,
          "socialLocal": 1704,
          "totalLocal": 3704,
          "effectiveRate": 0.1235,
          "netEur": 26296
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 11200,
          "socialLocal": 3875,
          "totalLocal": 15075,
          "effectiveRate": 0.2513,
          "netEur": 44925
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 27200,
          "socialLocal": 8268,
          "totalLocal": 35468,
          "effectiveRate": 0.3547,
          "netEur": 64532
        }
      ]
    },
    {
      "id": "pt",
      "name": "Portugal",
      "currency": "EUR",
      "regime": "Trabalhador independente, regime simplificado (mainland)",
      "socialContributionName": "Segurança Social — 21.4% on 70% of income",
      "confidence": "medium",
      "contributionsCapped": true,
      "capNote": "The contribution base caps at 12 × IAS per month (€6,445.56).",
      "owedAtZeroProfitLocal": 240,
      "owedAtZeroProfitEur": 240,
      "notes": [
        "Under the simplified regime only 75% of professional-service income is taxable — actual expenses are not deducted, so a low-cost freelancer does well and a high-cost one does badly.",
        "New self-employed people get a 12-month social security exemption from first registration.",
        "The first and second years of activity carry a 50% and 25% reduction in the taxable coefficient.",
        "IFICI (the replacement for NHR) offers a 20% flat rate on eligible highly qualified and R&D activity for 10 years."
      ],
      "caveats": [
        "The 2026 IAS value (€537.13), the €20/month minimum contribution and the 12-month start-up exemption come from Portuguese secondary sources; seg-social.pt could not be fetched directly.",
        "The simplified regime's expense-verification add-back is not modelled and can increase the real liability."
      ],
      "sources": [
        {
          "name": "PwC Worldwide Tax Summaries — Portugal",
          "url": "https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income"
        },
        {
          "name": "PwC Portugal — Guia Fiscal 2026 (IRS)",
          "url": "https://www.pwc.pt/pt/pwcinforfisco/guia-fiscal/2026/irs.html"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 3946,
          "socialLocal": 4494,
          "totalLocal": 8440,
          "effectiveRate": 0.2813,
          "netEur": 21560
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 11652,
          "socialLocal": 8988,
          "totalLocal": 20640,
          "effectiveRate": 0.344,
          "netEur": 39360
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 25008,
          "socialLocal": 14980,
          "totalLocal": 39988,
          "effectiveRate": 0.3999,
          "netEur": 60012
        }
      ]
    },
    {
      "id": "pl",
      "name": "Poland",
      "currency": "PLN",
      "regime": "Jednoosobowa działalność, tax scale (default regime)",
      "socialContributionName": "ZUS — a flat monthly amount independent of income",
      "confidence": "medium",
      "contributionsCapped": "flat",
      "capNote": "ZUS social contributions are a FLAT amount, identical at every income level.",
      "owedAtZeroProfitLocal": 28311,
      "owedAtZeroProfitEur": 6587,
      "notes": [
        "Poland's ZUS is the starkest example of a regressive structure in this index: the standard contribution is a flat ~PLN 23,100 a year whether you earn PLN 60,000 or PLN 600,000.",
        "New businesses get six months contribution-free (ulga na start) then 24 months at a reduced base, so the flat cost only bites from year three.",
        "A freelancer can elect between the 12/32% scale, a flat 19%, or ryczałt on gross revenue (12% for IT services) — and the choice also changes the health contribution formula, which is often what decides it.",
        "The VAT registration threshold rose from PLN 200,000 to PLN 240,000 on 1 January 2026."
      ],
      "caveats": [
        "zus.pl was unreachable during research; the 2026 PLN amounts come from a specialist secondary source and are internally consistent with the PLN 9,420 forecast average wage."
      ],
      "sources": [
        {
          "name": "Ministerstwo Finansów — PIT stawki i limity",
          "url": "https://www.podatki.gov.pl/podatki-firmowe/pit/stawki-i-limity"
        },
        {
          "name": "PwC Worldwide Tax Summaries — Poland",
          "url": "https://taxsummaries.pwc.com/poland/individual/other-taxes"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 128949,
          "incomeTaxLocal": 9099,
          "socialLocal": 32646,
          "totalLocal": 41745,
          "effectiveRate": 0.3237,
          "netEur": 20288
        },
        {
          "profitEur": 60000,
          "profitLocal": 257898,
          "incomeTaxLocal": 47529,
          "socialLocal": 44251,
          "totalLocal": 91780,
          "effectiveRate": 0.3559,
          "netEur": 38647
        },
        {
          "profitEur": 100000,
          "profitLocal": 429830,
          "incomeTaxLocal": 102547,
          "socialLocal": 59725,
          "totalLocal": 162272,
          "effectiveRate": 0.3775,
          "netEur": 62247
        }
      ]
    },
    {
      "id": "ee",
      "name": "Estonia",
      "currency": "EUR",
      "regime": "FIE (sole proprietor)",
      "socialContributionName": "Social tax (33%)",
      "confidence": "high",
      "contributionsCapped": true,
      "capNote": "Social tax caps at €36,867.60 a year.",
      "owedAtZeroProfitLocal": 3509,
      "owedAtZeroProfitEur": 3509,
      "notes": [
        "Estonia abolished its income-tapered \"tax hump\" for 2026: the basic exemption is now a universal €700/month (€8,400/year) that no longer shrinks as you earn more.",
        "The income tax rate is a flat 22%, not the 20% often quoted — the 20% figure belongs to the separate entrepreneur account (ettevõtluskonto), a simplified regime capped at €40,000/year.",
        "e-Residency confers NO Estonian tax residency and does not change a freelancer's personal tax position. It is a mechanism for administering an Estonian company remotely, nothing more.",
        "A sole proprietor owes about €292/month in social tax even at zero profit, which is also what secures health insurance cover."
      ],
      "caveats": [],
      "sources": [
        {
          "name": "Estonian Tax and Customs Board — Tax rates",
          "url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"
        },
        {
          "name": "EMTA — Social tax for self-employed persons",
          "url": "https://www.emta.ee/en/business-client/registration-business/businesses/self-employed-persons/social-tax"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 30000,
          "incomeTaxLocal": 3114,
          "socialLocal": 7444,
          "totalLocal": 10558,
          "effectiveRate": 0.3519,
          "netEur": 19442
        },
        {
          "profitEur": 60000,
          "profitLocal": 60000,
          "incomeTaxLocal": 8077,
          "socialLocal": 14887,
          "totalLocal": 22964,
          "effectiveRate": 0.3827,
          "netEur": 37036
        },
        {
          "profitEur": 100000,
          "profitLocal": 100000,
          "incomeTaxLocal": 14693,
          "socialLocal": 24812,
          "totalLocal": 39505,
          "effectiveRate": 0.3951,
          "netEur": 60495
        }
      ]
    },
    {
      "id": "ae",
      "name": "United Arab Emirates",
      "currency": "AED",
      "regime": "Licensed freelancer, expatriate resident",
      "socialContributionName": "None for expatriates",
      "confidence": "high",
      "contributionsCapped": true,
      "capNote": "Nothing to cap — there is no personal income tax.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "There is no personal income tax in the UAE, and expatriates pay no social security contributions.",
        "A freelancer only enters the corporate tax net if turnover exceeds AED 1,000,000 in a calendar year, and even then the first AED 375,000 of taxable income is taxed at 0% with 9% above.",
        "Small Business Relief can zero the liability entirely up to AED 3,000,000 of revenue — but as legislated it covers tax periods only through 31 December 2026, so this is the last year unless it is extended.",
        "The real cost is elsewhere: trade licence fees, mandatory private health insurance and visa costs are all out of pocket."
      ],
      "caveats": [
        "Social security for UAE and GCC nationals does apply and is not modelled here; this row describes an expatriate freelancer."
      ],
      "sources": [
        {
          "name": "PwC Worldwide Tax Summaries — UAE",
          "url": "https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income"
        },
        {
          "name": "UAE Ministry of Finance — Small Business Relief",
          "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 127087,
          "incomeTaxLocal": 0,
          "socialLocal": 0,
          "totalLocal": 0,
          "effectiveRate": 0,
          "netEur": 30000
        },
        {
          "profitEur": 60000,
          "profitLocal": 254174,
          "incomeTaxLocal": 0,
          "socialLocal": 0,
          "totalLocal": 0,
          "effectiveRate": 0,
          "netEur": 60000
        },
        {
          "profitEur": 100000,
          "profitLocal": 423623,
          "incomeTaxLocal": 0,
          "socialLocal": 0,
          "totalLocal": 0,
          "effectiveRate": 0,
          "netEur": 100000
        }
      ]
    },
    {
      "id": "sg",
      "name": "Singapore",
      "currency": "SGD",
      "regime": "Self-employed person, YA 2026 rates",
      "socialContributionName": "CPF MediSave (compulsory portion only)",
      "confidence": "high",
      "contributionsCapped": true,
      "capNote": "MediSave caps at S$7,680 a year for those under 35.",
      "owedAtZeroProfitLocal": 0,
      "owedAtZeroProfitEur": 0,
      "notes": [
        "Self-employed people in Singapore make compulsory MediSave contributions only — there is no Ordinary or Special Account obligation, so retirement saving is largely voluntary.",
        "The MediSave rate rises with age: 8% under 35, up to 10.5% at 50 and above, with the annual cap rising to S$10,080.",
        "Singapore taxes territorially: foreign-sourced income received by a resident individual is generally not taxed unless received through a Singapore partnership.",
        "Foreign nationals are precluded from making CPF contributions at all."
      ],
      "caveats": [
        "YA 2026 assesses calendar-2025 income. The rate table has been unchanged since YA 2024 and is expected to carry into YA 2027, but that is not yet confirmed."
      ],
      "sources": [
        {
          "name": "PwC Worldwide Tax Summaries — Singapore",
          "url": "https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income"
        },
        {
          "name": "CPF Board — MediSave contribution rates for SEPs",
          "url": "https://www.cpf.gov.sg/service/sfc/servlet.shepherd/document/download/069IW00000G4S1QYAV"
        }
      ],
      "results": [
        {
          "profitEur": 30000,
          "profitLocal": 44325,
          "incomeTaxLocal": 853,
          "socialLocal": 3546,
          "totalLocal": 4399,
          "effectiveRate": 0.0992,
          "netEur": 27023
        },
        {
          "profitEur": 60000,
          "profitLocal": 88650,
          "incomeTaxLocal": 4345,
          "socialLocal": 7092,
          "totalLocal": 11437,
          "effectiveRate": 0.129,
          "netEur": 52259
        },
        {
          "profitEur": 100000,
          "profitLocal": 147750,
          "incomeTaxLocal": 12113,
          "socialLocal": 7680,
          "totalLocal": 19793,
          "effectiveRate": 0.134,
          "netEur": 86604
        }
      ]
    }
  ]
}