Enter a gross salary once and see take-home pay across 13 European countries side by side. 2026 rates from official tax authorities, employee and self-employed regimes both supported, all amounts converted to your selected currency at current exchange rates.
Enter a gross salary once and see take-home pay across 13 European countries side by side. 2026 rates from official tax authorities, employee and self-employed regimes both supported, all amounts converted to your selected currency at current exchange rates.
| Enter a gross salary to see what you'll take home across countries. |
Tax systems across Europe fall into two broad structural camps: flat-rate and progressive. Bulgaria applies a flat 10% income tax on top of 13.78% social contributions, so the effective rate stays stable as income rises. France stacks five brackets from 0% to 45% plus roughly 22% in social charges, so the effective rate climbs steeply at higher gross salaries. At 30 000 EUR/year the gap between these two systems is noticeable; at 120 000 EUR/year it becomes structural, with flat-rate Bulgaria keeping meaningfully more of each additional euro.
Progressivity is not the only lever. Every country in this calculator also offers a self-employed or B2B regime, and these regimes often diverge sharply from employee taxation. Ukraine's FOP group 3 caps tax at 5% plus a 1% military levy and a fixed annual social contribution — dramatically lower than the 18% income tax plus 5% military levy that applies to Ukrainian employees. Czech Republic's OSVČ regime with the 60% expense lump sum (paušál) compresses effective rates into the high teens. Estonia's OÜ dividend scheme applies no personal income tax on distributed profits, only 22/78 corporate tax at the company level.
For Germany and France the direction reverses — self-employed contractors pay both the employer and employee halves of social contributions, typically producing higher total burdens than employee taxation. Spain's autónomo quota, Portugal's IFICI flat 20%, Italy's Forfettario 15% on a 78% revenue coefficient, Netherlands' ZZP with zelfstandigenaftrek deduction — each shifts the math in a country-specific way.
The practical result: the country that ranks highest for one person may rank lower for another at the same gross. A remote engineer earning 60 000 EUR as a salaried employee sees Bulgaria lead the rankings. The same engineer operating as an Estonian OÜ or Czech OSVČ at the same gross income can beat even Bulgaria. At 150 000 EUR the gap between regimes inside one country can exceed the gap between any two countries at the employee level.
This calculator shows both regimes for every country so the regime comparison is visible in one place. The underlying rates come from the same 2026 statutory schedules that each country's tax authority publishes — not projected averages or opinion-weighted summaries.
Tax systems across Europe fall into two broad structural camps: flat-rate and progressive. Bulgaria applies a flat 10% income tax on top of 13.78% social contributions, so the effective rate stays stable as income rises. France stacks five brackets from 0% to 45% plus roughly 22% in social charges, so the effective rate climbs steeply at higher gross salaries. At 30 000 EUR/year the gap between these two systems is noticeable; at 120 000 EUR/year it becomes structural, with flat-rate Bulgaria keeping meaningfully more of each additional euro.
Progressivity is not the only lever. Every country in this calculator also offers a self-employed or B2B regime, and these regimes often diverge sharply from employee taxation. Ukraine's FOP group 3 caps tax at 5% plus a 1% military levy and a fixed annual social contribution — dramatically lower than the 18% income tax plus 5% military levy that applies to Ukrainian employees. Czech Republic's OSVČ regime with the 60% expense lump sum (paušál) compresses effective rates into the high teens. Estonia's OÜ dividend scheme applies no personal income tax on distributed profits, only 22/78 corporate tax at the company level.
For Germany and France the direction reverses — self-employed contractors pay both the employer and employee halves of social contributions, typically producing higher total burdens than employee taxation. Spain's autónomo quota, Portugal's IFICI flat 20%, Italy's Forfettario 15% on a 78% revenue coefficient, Netherlands' ZZP with zelfstandigenaftrek deduction — each shifts the math in a country-specific way.
The practical result: the country that ranks highest for one person may rank lower for another at the same gross. A remote engineer earning 60 000 EUR as a salaried employee sees Bulgaria lead the rankings. The same engineer operating as an Estonian OÜ or Czech OSVČ at the same gross income can beat even Bulgaria. At 150 000 EUR the gap between regimes inside one country can exceed the gap between any two countries at the employee level.
This calculator shows both regimes for every country so the regime comparison is visible in one place. The underlying rates come from the same 2026 statutory schedules that each country's tax authority publishes — not projected averages or opinion-weighted summaries.
Calculations use 2026 statutory rates pulled directly from each country's tax authority and cross-checked against PwC Tax Summaries. Primary sources include HMRC for the United Kingdom, Belastingdienst for the Netherlands, gesetze-im-internet.de for Germany, ZUS and Ministerstwo Finansów for Poland, the State Tax Service for Ukraine, Agenzia delle Entrate for Italy, and equivalent official publications for the remaining seven countries. Where brackets or thresholds update mid-year, the rates in force from 1 January 2026 are used.
Employee mode applies standard statutory income tax plus mandatory social contributions: pension, health, unemployment, and care insurance where applicable, each subject to its own cap or floor. Self-employed mode applies the country-specific simplified regime available to freelancers and contractors: JDG in Poland, Selbstständig and Freiberufler in Germany, self-employed Class 4 NIC in the UK, FOP group 3 in Ukraine, ZZP in the Netherlands, autónomo under RETA in Spain, IFICI (the successor to NHR) in Portugal, self-employed flat regime in Bulgaria, PFA in Romania, OSVČ with 60% expense paušál in Czech Republic, OÜ dividend distribution in Estonia, Micro-Entrepreneur BNC in France, and Forfettario in Italy.
Amounts are calculated internally in each country's native currency on an annual basis, then converted to the selected display currency using exchange rates from open.er-api.com refreshed hourly. Currency conversion affects display only; the underlying tax math is always performed in the native currency to preserve accuracy.
Estimates exclude regional and municipal surcharges, voluntary insurance top-ups, personal deductions beyond the standard personal allowance, dependent credits, and special tax treaties that may apply to specific expat situations. Cost of living, healthcare quality, public services, and other non-monetary factors are out of scope — this tool compares the tax burden component only.
Results are estimates for general comparison and do not constitute tax advice.
Calculations use 2026 statutory rates pulled directly from each country's tax authority and cross-checked against PwC Tax Summaries. Primary sources include HMRC for the United Kingdom, Belastingdienst for the Netherlands, gesetze-im-internet.de for Germany, ZUS and Ministerstwo Finansów for Poland, the State Tax Service for Ukraine, Agenzia delle Entrate for Italy, and equivalent official publications for the remaining seven countries. Where brackets or thresholds update mid-year, the rates in force from 1 January 2026 are used.
Employee mode applies standard statutory income tax plus mandatory social contributions: pension, health, unemployment, and care insurance where applicable, each subject to its own cap or floor. Self-employed mode applies the country-specific simplified regime available to freelancers and contractors: JDG in Poland, Selbstständig and Freiberufler in Germany, self-employed Class 4 NIC in the UK, FOP group 3 in Ukraine, ZZP in the Netherlands, autónomo under RETA in Spain, IFICI (the successor to NHR) in Portugal, self-employed flat regime in Bulgaria, PFA in Romania, OSVČ with 60% expense paušál in Czech Republic, OÜ dividend distribution in Estonia, Micro-Entrepreneur BNC in France, and Forfettario in Italy.
Amounts are calculated internally in each country's native currency on an annual basis, then converted to the selected display currency using exchange rates from open.er-api.com refreshed hourly. Currency conversion affects display only; the underlying tax math is always performed in the native currency to preserve accuracy.
Estimates exclude regional and municipal surcharges, voluntary insurance top-ups, personal deductions beyond the standard personal allowance, dependent credits, and special tax treaties that may apply to specific expat situations. Cost of living, healthcare quality, public services, and other non-monetary factors are out of scope — this tool compares the tax burden component only.
Results are estimates for general comparison and do not constitute tax advice.
Calculations use 2026 statutory rates from each country's tax authority, cross-checked against PwC Tax Summaries. They match standalone local calculators (pensjometr for Poland, brutto-netto-rechner for Germany, and similar) within approximately 1-2% for typical cases. Edge cases — very high incomes, special deductions, regional surcharges — may diverge further. For precise pay stubs consult a local tax advisor.
Bulgaria applies a flat 10% personal income tax on top of roughly 13.78% social contributions capped at a relatively low ceiling. No progressivity means high earners do not face rising marginal rates, and the social contribution cap limits burden growth. Since 1 January 2026, Bulgaria uses the euro as legal tender, simplifying cross-country comparison further.
Employee mode covers standard salaried work with payroll-deducted income tax and mandatory social contributions. B2B / Self-employed mode covers freelancer and contractor regimes — JDG, Selbstständig, FOP, OSVČ, Micro-Entrepreneur, Forfettario, and country equivalents. These regimes often have different tax bases, rate structures, expense deductions, and social contribution formulas, producing results that can differ substantially from the employee calculation.
The calculated net figure represents take-home pay after statutory tax and mandatory social contributions in each country. It does not adjust for purchasing power — a net of 40 000 EUR/year buys meaningfully more in Sofia than in Paris. Use this calculator to compare the tax burden component specifically; combine with separate cost-of-living data when comparing real standard of living.
In countries with simplified flat or lump-sum regimes for the self-employed — Ukraine FOP group 3, Czech Republic OSVČ with lump-sum expense regime (paušál), Italy Forfettario, Estonia OÜ dividend — the self-employed path can save 10-20 percentage points versus employee taxation. In countries like Germany and France, the self-employed pay both employer and employee halves of social contributions, typically producing higher total burdens than the employee regime.
No. Both modes show the tax burden from the worker's perspective only — the amount deducted from gross salary or business revenue before it becomes take-home pay. Employer social contributions, which vary widely across countries and can add 15-35% on top of gross salary, are out of scope. An employer cost view is on the roadmap.
Rates are reviewed on a rolling basis and updated when official tax authority changes are published. Each country calculator is tagged with an 'Updated for 2026 tax year' indicator. Major reforms — bracket changes, rate revisions, new deductions — typically arrive in Q1 or Q4 with effect from 1 January and drive the main annual refresh cycle.
No. The calculator assumes tax residency in the country being calculated, with worldwide income taxed under that country's standard rules. It does not model dual residency, cross-border commuting, posted worker status, A1 social security certificates, or double taxation treaty effects. For genuinely international situations consult a specialist.
Portugal's IFICI (the successor to NHR) is implemented in the self-employed / B2B view for Portugal with the flat 20% rate on qualifying income. Spain's Beckham Law is modelled as an option within the Spain calculator's self-employed mode. Other special regimes — Italy Impatriati regime, Netherlands 30% ruling — are available on the respective country pages with dedicated toggles.
Some self-employed regimes require minimum mandatory contributions regardless of actual income. Ukraine FOP group 3 charges approximately 21 120 UAH/year in fixed social contribution (ЄСВ); Romania PFA has CAS floor thresholds; several Bulgarian and Czech regimes have minimum contribution bases. When the gross income entered falls below the contribution floor, the regime would produce a negative net — the badge flags this instead of showing a misleading negative number.
No. This tool compares only the tax burden component. For a complete picture of real take-home purchasing power, combine these results with cost-of-living indices — Numbeo, Expatistan, Eurostat HICP. A cost-of-living view integrated with net salary is on the long-term roadmap but requires reliable recurring data that is not yet sourced.
Yes. Every input combination updates the page URL with query parameters — salary, currency, period, mode, type. Use the 'Copy link' button to copy the current URL, or share the address bar URL directly. Opening the link restores the exact calculation state — useful for salary negotiations, hiring discussions, or expat relocation conversations.
Each country calculator covers the full bracket structure, allowances, social contribution caps, and self-employed regime specifics tailored to that jurisdiction. Open any country below for the full methodology, per-country FAQ, and calculator with detailed breakdown.
ZUS social contributions (~13.71%) plus health 9% plus progressive 12/32% PIT with 30 000 PLN tax-free amount. JDG with fixed social contributions (ZUS) plus progressive scale (skala PIT) by default.
Progressive §32a income tax with four-tier social contributions (pension, health, unemployment, care). Solidarity surcharge above 18 130 EUR income tax. Self-employed pays both halves.
Income tax 20/40/45% with 12 570 GBP personal allowance tapering above 100 000 GBP. Class 1 NI for employees, Class 4 NI for self-employed.
Employee: 18% personal income tax plus 5% military levy, net = gross × 0.77. FOP group 3: single tax 5% plus military levy 1% plus fixed social contribution (ЄСВ) ~21 120 UAH/year.
Box 1 three-bracket structure plus general and employment tax credits. ZZP with self-employed deduction (zelfstandigenaftrek) and 12.7% SME exemption (MKB-winstvrijstelling). Optional 30% ruling for qualifying expats.
Social Security 6.35% plus progressive IRPF with seven brackets. Autónomo RETA with income-based quota. Beckham Law option for qualifying inbound workers.
SS 11% plus IRS progressive in nine brackets plus solidarity surcharge. IFICI (the ex-NHR 2.0) flat 20% for qualifying self-employed. Specific deduction of 4 104 EUR.
Social contributions 13.78% capped plus flat 10% income tax. Euro adopted 1 January 2026 at rate 1 EUR = 1.95583 BGN.
CAS 25% pension plus CASS 10% health plus flat 10% income tax. PFA with income-tier CAS thresholds and 2 430 RON CASS minimum.
Social Security 7.1% plus health 4.5% plus progressive 15/23% income tax. OSVČ with the 60% expense lump sum (paušál) option. 30 840 CZK taxpayer discount.
Unemployment 1.6% plus funded pension 2% plus flat 22% income tax on (gross − 8 400 EUR basic exemption). OÜ dividend scheme with 22/78 corporate tax on distributions.
Social charges ~22% plus progressive income tax (IR) in five brackets. 10% professional expense deduction for employees. Micro-Entrepreneur BNC with 34% standard deduction (abattement forfaitaire).
INPS 9.19% capped plus IRPEF progressive (23/35/43%) plus regional and municipal surcharges. Forfettario flat 15% on 78% revenue coefficient for eligible freelancers.
Salary calculations are estimates based on 2026 statutory rates and do not constitute tax, financial, or legal advice. Tax situations vary with residency, credits, deductions, and treaty considerations — consult a qualified local tax advisor for decisions affecting your actual liability.