NettoEU

2026

European Sole-Proprietor & Freelance Tax Suite 2026 — 10 Countries

NettoEU 2026 — 10-Country European Sole-Proprietor & Freelance Tax Suite

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: 9,984 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 Year-1 social holiday.
  • Spain (Autónomo): Estimación Directa Simplificada, 2026 15-tramo RETA table (~205–607 €/mo) or 80 €/mo Tarifa Plana, progressive IRPF (19–47%), 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.