Self-employment Tax Calculator 2026

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Self-employment tax calculator

Persons self-employed under an individual activity certificate are required to keep records, fill in the income-expenditure accounting journal of individual entrepreneurship, submit the annual income tax return and pay the amount of income tax due as calculated therein.

2026 Monthly Average Wage (VDU) – €2,312.15. (individual activity under a certificate)

2026 Personal Income Tax (GPM) Rates
All taxable income (except for the exemptions established in Article 6 of the GPM Law*) is aggregated and the following main PIT rates apply:

  • 20% — to the annual income portion not exceeding 36 VDU** (€83,237.40);
  • 25% — to the annual income portion from 36 VDU to 60 VDU (€83,237.40 to €138,729);
  • 32% — to the annual income portion exceeding 60 VDU (from €138,729).

Exceptions:

  • income specified in Article 6(6) of the GPM Law taxed at a fixed 15% PIT rate,
  • taxable income from agricultural activities specified in Article 6(9) of the GPM Law (including income from rental, sale or other transfer of property used in such activities),
  • as well as income taxed with a fixed PIT amount (upon acquiring a business license).

The following income is included in annual taxable income when determining the applicable PIT rate and VDU threshold:

  • employment income;
  • income from individual activity under a certificate;
  • tantiemes, remuneration for activity in a supervisory board, management board, or loan committee;
  • royalties received from an employer;
  • income of a small partnership (MB) manager who is not a member of that MB for management services;
  • non-individual activity income from the sale of waste;
  • the annual portion of income from individual activity under a business license exceeding €50,000;
  • non-employment income (except income taxed only at 15% PIT) and others.

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Persons carrying out individual activities can issue document forms free of charge:

  • Proforma invoices;
  • Commercial offers;
  • Transfer-acceptance acts;
  • Bills of lading.