Self-employed income-tax calculator
Estimate a self-employed person's income tax under direct assessment from income, expenses and Social Security.
Indicative estimate using 2026 income-tax brackets (state + supplementary regional scale). It applies the personal and family minimum. Under simplified direct assessment it includes the 5% hard-to-justify expenses (max €2,000/year); it excludes instalment payments. The real figure may differ. Not tax advice.
Information, not tax or financial advice.
How the self-employed income-tax calculator works
A self-employed person is taxed not on what they bill but on their net income: revenue minus deductible expenses minus their Social Security contribution. The income-tax scale applies to that net, less your personal and family minimum (age, children, ascendants, disability and joint taxation), which lowers the tax.
How to read the result. The net income is your real profit. The estimated income tax is what you'd pay. The effective rate is the average; the marginal rate is what you'd pay on the next euro.
Worked example (default values). You bill €40,000, with €8,000 of expenses and €4,000 of self-employed contributions, single, age 30, no children:
- Net income: 40,000 − 8,000 − 4,000 = €28,000.
- Personal and family minimum: €5,550.
- Estimated income tax: €5,511 (effective rate 19.7 %, marginal rate 30 %).
The self-employed contribution is deductible: the more you contribute, the lower your base. And adding dependent children or ascendants lowers the tax.
Simplified direct assessment. If your activity is under this regime, you can deduct an extra 5% of net income for hard-to-justify expenses, capped at €2,000/year. The calculator applies this via the regime selector and lowers your net income and tax accordingly.
An important note. It excludes quarterly instalments. It's indicative and not tax advice.