Freelance Taxes by Country
A comprehensive reference guide to freelance and self-employment taxes in 20 countries. Use this to understand your tax obligations and estimate your effective rate.
Disclaimer: This guide provides general information only and is not tax advice. Tax laws change frequently. Always consult a qualified tax professional in your jurisdiction for accurate guidance on your specific situation.
Key Tax Concepts for Freelancers
Income Tax
Tax on your earnings, usually progressive (higher income = higher rate). Most countries have tax brackets with increasing rates.
Self-Employment Tax
Additional tax for social security, healthcare, and pension contributions. Often called "social charges" or "national insurance."
VAT/GST
Value-added tax charged on services. Usually collected from clients and remitted to the government. Thresholds vary by country.
Estimated Payments
Most countries require quarterly or monthly tax payments throughout the year, not just at tax time.
Tax Rates by Country
| Country | Income Tax Range | Self-Emp. Tax | VAT Required |
|---|---|---|---|
| United States | 10% - 37% | 15.3% | No (sales tax varies) |
| United Kingdom | 20% - 45% | 9% NI (Class 4) | Yes, over £85,000 |
| Germany | 0% - 45% | 18.6% pension | Yes, over €22,000 |
| Canada | 15% - 33% | 11.9% CPP | Yes (GST/HST over $30,000) |
| Australia | 0% - 45% | None separate | Yes (GST over $75,000) |
| Netherlands | 9.32% - 49.5% | Included | Yes, over €20,000 |
| France | 0% - 45% | ~45% charges | Yes, varies by activity |
| Spain | 19% - 47% | ~30% autonomo | Yes (21% standard) |
| Italy | 23% - 43% | ~26% INPS | Yes (22% standard) |
| Sweden | 32% - 52% | ~28% egenavgifter | Yes (25% standard) |
| Japan | 5% - 45% | Health/pension ~15% | Yes, over ¥10M |
| India | 0% - 30% | None separate | GST over ₹20L |
| Brazil | 7.5% - 27.5% | INSS ~20% | Various taxes apply |
| Mexico | 1.92% - 35% | IMSS optional | Yes (16% IVA) |
| UAE | 0% | None | Yes (5% over AED 375,000) |
| Singapore | 0% - 24% | CPF contributions | GST over S$1M |
| Poland | 12% - 32% | ZUS ~30% | Yes (23% standard) |
| Portugal | 14.5% - 48% | ~21% SS | Yes, varies |
| Ireland | 20% - 40% | 4% PRSI | Yes, over €37,500 |
| Switzerland | ~22% - 40% | AHV ~10% | Yes, over CHF 100,000 |
Country-Specific Notes
United States
Quarterly estimated payments required. Self-employment tax is in addition to income tax.
United Kingdom
Self Assessment tax return due by January 31. National Insurance contributions apply.
Germany
Kleinunternehmer exemption available under €22,000. Health insurance mandatory.
Canada
Combined federal + provincial rates. CPP contributions are doubled for self-employed.
Australia
Tax-free threshold of $18,200. Medicare levy of 2% applies.
Netherlands
Self-employed deduction (zelfstandigenaftrek) available. VAT exemption for small businesses.
France
Auto-entrepreneur regime available with simplified taxation. Social charges are high.
Spain
Autónomo status required. Minimum social security contribution ~€300/month.
Italy
Regime forfettario available with 15% flat tax for qualifying freelancers.
Sweden
High taxes but comprehensive benefits. F-skatt registration required.
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Tax Tips for Freelancers
Set aside taxes from every payment
Transfer 25-40% to a separate account immediately. Don't touch it.
Track all business expenses
Deductible expenses reduce your taxable income. Keep receipts for everything.
Pay quarterly estimated taxes
Avoid penalties and year-end surprises by paying as you go.
Consider retirement accounts
Many countries offer tax-advantaged retirement savings for self-employed.
Get professional help
A good accountant often saves more than they cost through proper deductions.
Calculate Your After-Tax Rate
Our calculator includes tax estimates for 25+ countries. See what you need to charge to hit your take-home goal.
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