Self-Employed Tax Calculator 2026
This self-employed tax calculator shows how much of your monthly income goes to social contributions and income tax and what stays net. Enter income and expenses, pick the regime: 2026 rules for Latvia, Lithuania, Estonia and Poland.
Calculation settings
Calculation results
Tax burden 0.00%VSAOI (social contributions)
0.00 EUR
Income tax
0.00 EUR
Net income per month
0.00 EUR
*The results are indicative and simplified: not every relief, contribution cap or personal circumstance is taken into account. The exact tax amount is determined by the laws and tax authority of the respective country.
2026 parameters used in the calculation: Latvia
VSAOI 31.07% on at least the 780 EUR/month minimum object plus a 10% pension contribution on profit above it (10% only if profit is below 780 EUR). Income tax 25.5% up to 105,300 EUR/yr and 33% above, after a 550 EUR/month non-taxable minimum; VSAOI is deductible. Micro-enterprise tax: 25% of turnover, expenses not deductible, turnover up to 50,000 EUR/yr.
Frequently Asked Questions
Two parts everywhere: social contributions and income tax. Latvia: with profit below 780 EUR a month only a 10% pension contribution; from 780 EUR, VSAOI 31.07% on at least the 780 EUR minimum wage plus 10% on the rest. Income tax 25.5% on profit minus VSAOI and the 6,600 EUR annual non-taxable minimum, 33% on the part above 105,300 EUR a year. The alternative is micro-enterprise tax, 25% of turnover. Lithuania: Sodra 19.5% (VSD 12.52% + PSD 6.98%) on 90% of taxable income, with the VSD base capped at 99,422.45 EUR a year and PSD at least 80.48 EUR a month. Income tax (GPM) is 20%, but a tax credit cuts it to 5% on taxable income up to 20,000 EUR a year; from there the effective rate rises evenly to the full 20% at 42,500 EUR. Taxable income above 83,237.40 EUR is taxed at 25%, above 138,729 EUR at 32%. Estonia: social tax is 33% of business income (income minus expenses) after deducting the social tax itself, which works out to business income ÷ 1.33 × 33%, about 24.8%. It is at least 292.38 EUR a month and at most 36,867.60 EUR a year. Income tax 22% on business income minus social tax and the 700 EUR monthly basic exemption. Poland: ZUS social contributions (1,926.76 PLN a month in full) and a health contribution. Income tax by choice: scale 12%/32%, flat 19%, or lump sum 3–17% of revenue minus ZUS and half the health contribution.
Latvia: general regime (IIN) or micro-enterprise tax (MUN). MUN is 25% of turnover with no expense deductions, only up to 50,000 EUR a year. With profit below the minimum wage (780 EUR a month) or significant expenses the general regime is usually cheaper; with almost no expenses and higher income MUN often wins, but gives less social insurance coverage. Lithuania: 30% flat deduction or actual expenses. The flat 30% needs no documents but Sodra is not deducted separately; actual expenses need documents and also deduct Sodra from the GPM base. That makes actual expenses cheaper before real costs reach 30% of revenue: from 20–25% at most incomes, and from about 28% at any income. Estonia: one regime (FIE), so there is nothing to choose. Social tax is business income ÷ 1.33 × 33% (about 24.8%), at least 292.38 EUR a month and at most 36,867.60 EUR a year; income tax 22% after social tax and the 700 EUR monthly basic exemption. Poland: tax scale (12%/32%, 30,000 PLN tax-free, 9% health) suits lower incomes and joint filing; flat 19% (4.9% health) pays off above roughly 150,000 PLN of annual income after costs and ZUS; lump sum 3–17% taxes revenue rather than profit and has a fixed health contribution, so it suits low-cost services, e.g. 12% for IT. Enter your numbers in each regime and compare the tax burden.
Mostly yes, but with thresholds. Latvia: with profit below the minimum wage (780 EUR a month) only a 10% pension contribution; from 780 EUR, full VSAOI 31.07% on at least the minimum wage plus 10% on the rest. Lithuania: health insurance (PSD) of at least 80.48 EUR a month is always due unless insured otherwise; VSD only on actual income. Estonia: a FIE pays social tax of at least 292.38 EUR a month regardless of income, unless exempt (e.g. an employer already pays the minimum). Poland: new businesses pay no social contributions for 6 months (ulga na start) and reduced ones (456.18 PLN) for the next 24 months; the health contribution is always due.
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