How much tax do freelancers pay in Europe? (2026 comparison)

Why there is no single answer

Freelancer tax is not one number. It combines income tax, social contributions, possible fixed thresholds and special schemes, and it changes with how much you earn. Two countries with the same headline rate can leave you with very different take-home pay.

The figures below are indicative 2026 estimates for a single freelancer with no dependents. Use the country calculators for your own numbers.

The low-tax end: Bulgaria and Romania

Bulgaria applies a 10% flat income tax and about 13.8% social contributions, leaving roughly 76% net. Romania's PFA pays 10% income tax with CAS and CASS that rise with income but are capped, so lower earners keep close to 70%.

Both are among the cheapest places in the EU for a freelancer who lives and works locally.

The middle: United Kingdom, Hungary, Spain and Italy

• •Hungary: flat 15% income tax plus 18.5% social contribution — about 66.5% net.
• •United Kingdom: personal allowance, then 20/40/45% bands plus National Insurance; limited companies can pay 19% corporation tax and 10.75% dividend tax.
• •Spain: progressive IRPF from 19% to 47% plus about 6.35% social security; the Beckham Law offers 24% flat for qualifying newcomers.
• •Italy: progressive IRPEF (23/35/43%) plus around 9% INPS for employees, higher for freelancers.

The higher-cost end: France, Germany, the Netherlands and Denmark

France and Germany combine progressive income tax with social contributions of roughly 20–22%, so a typical freelancer keeps well under 60% at higher incomes. The Netherlands offers a 30% ruling for qualifying expats, and Denmark layers an 8% labour-market contribution on top of municipal and state tax.

Portugal sits in between: progressive IRS to 48% plus 11% social security, but the NHR/IFICI regime can cut the rate to 20% flat for eligible newcomers.

How to compare properly

• •Compare net take-home at the same revenue, not the headline tax rate.
• •Account for social contributions — they usually exceed income tax at modest incomes.
• •Check special regimes (Beckham, NHR/IFICI, 30% ruling) if you are newly resident.
• •Factor in cost of living and admin before you move.

The verdict

On pure tax, Bulgaria and Romania are the cheapest for freelancers located there, while France, Germany and Denmark are the most expensive. But tax is only one input — quality of life, clients and cost of living often matter more.