Tax & Business Articles

The Best EU Countries for Freelancers in 2026

Bulgaria, Slovakia, the Czech Republic, and Poland offer some of the lowest freelancer tax rates in the EU.

EOOD vs DPK: The New Variable Capital Company Explained

Bulgaria's Variable Capital Company (ДПК/ЕДПК) is a flexible form for startups and small enterprises. Here's how it differs from the EOOD and when each is appropriate.

EOOD Company Taxation in 2026

Full breakdown of Bulgarian EOOD company taxation for 2026: minimum social base, corporate tax, dividend tax, and the crossover against an individual freelancer.

EU Tax Heaven for Freelancers in 2026?

Compare Bulgaria's two freelancer structures — individual freelancer and EOOD company — with exact 2026 tax numbers, effective rates, and a head-to-head table to help you choose.

2026 Freelancer & Company Tax FAQ

2026 FAQ: moving to Bulgaria as a freelancer — tax residency, physical presence, freelancer vs. company, VAT, and compliance essentials.

EOOD Owner Social Insurance Cost in 2026

A Bulgarian EOOD owner's minimum social-insurance cost for 2026 is ~1,934 EUR/year, blending seven months at the old base with five at the new — rising to ~2,069 EUR/year once the new base applies for a full calendar year.

EOOD vs. Freelancer Crossover in 2026

For the ordinary 25% freelancer category, the Bulgarian EOOD beats the individual freelancer route from about 16,400 up to about 66,300 EUR/year.

Freelancer Minimum Social Base in 2026

From August 2026, Bulgarian freelancers owe social insurance on at least 620.20 EUR/month; January–July used the previous 550.66 EUR base.

Freelancer Social Insurance Cap in 2026

From August 2026, Bulgarian freelancer social insurance is capped at a 2,300 EUR/month base; January–July used the previous 2,111.64 EUR cap.

Social Security Base Increase in 2026

Bulgaria's minimum and maximum monthly social security base both rose mid-year in 2026, effective 1 August — what changed, why, and what it means for freelancers and EOOD owners.

Individual Freelancer Taxation in 2026 (Свободна Професия)

Bulgarian individual freelancer taxation for 2026: the 25% and 40% recognized-expense categories, social insurance cap, and marginal rates above it.

Moving to Bulgaria as a self-employed individual in 2026

A practical, step-by-step guide to relocating to and registering as a freelancer in Bulgaria — from finding housing before you commit to a lease, to getting your residence certificate and personal number, BULSTAT registration, and NRA freelancer status.

DPK Minimum Share Value in 2026

A Bulgarian DPK/EDPK share can have a nominal value as low as one eurocent, with no statutory minimum total capital.

DPK Size Cap in 2026

A Bulgarian DPK/EDPK must have fewer than 50 staff and remain within at least one of the two 4,000,000 BGN financial limits.

Is DPK Tax Different From EOOD in 2026?

No — a Bulgarian DPK/EDPK pays exactly the same tax as an EOOD in 2026: 10% corporate tax, 5% dividend tax, and if it applies, also the same minimum social base.

How to Register Temporary Residence in Czech Republic as EU citizen

Step-by-step guide to registering temporary residence (přechodný pobyt) in Czech Republic as an EU freelancer — what you need, where to go, and in what order.

Real Expenses Taxation for Freelancers in 2026

2026 guide to Czech real expenses taxation for OSVČ freelancers: how it works, when it beats recognized expenses, and record-keeping rules.

s.r.o. Corporate & Dividend Tax in 2026

A Czech s.r.o. pays 21% corporate tax plus 15% dividend tax on distributed profit — a 32.85% two-layer effective rate, higher than most OSVČ methods.

2026 Freelancer & Company Tax FAQ

2026 FAQ: OSVČ and s.r.o. taxation in the Czech Republic — registration, rates, and the questions we hear most.

OSVČ Health & Social Insurance Base in 2026

In 2026, Czech OSVČ health insurance has a minimum base of 293,802 CZK; social insurance runs from 205,668 CZK up to a 2,350,416 CZK ceiling.

Moving to Czech Republic as a self-employed individual in 2026

A practical guide to relocating and registering as a freelancer in Czechia — housing, trade authorisation, insurance, and the optional EU registration certificate.

Recognized Expenses Taxation for Freelancers in 2026

Complete guide to Czech recognized expenses (výdajový paušál) for 2026: the 60%/80%/40% rates, income caps, and why most IT freelancers end up with a 13–14% effective rate.

Tax Heaven for Freelancers in 2026

Overview of all four Czech freelancer tax methods for 2026 — real expenses, recognized expenses, fixed payment, and s.r.o.

Paušální Daň Bands in 2026

Czech paušální daň has three income bands in 2026, from 9,162 CZK/month up to 27,139 CZK/month.

Paušální Daň 2026 Opt-In Deadline

To use Czech paušální daň for 2026, an existing OSVČ had to opt in by Monday 12 January 2026.

Real Expenses Effective Rate in 2026

Czech real expenses taxation lands around 33–43% in common zero-expense examples for 2026, usually well above recognized expenses or paušální daň.

Recognized Expense Rates in 2026

Czech flat expense deductions in 2026 use 80%, 60%, 40%, or 30% rates depending on the legal category of income.

2026 Sleva na Poplatníka (30,840 CZK)

The 2026 sleva na poplatníka (basic personal tax credit) is 30,840 CZK — it's subtracted directly from your calculated income tax, not your income.

s.r.o. Profit Retention in 2026

Retained profit in a Czech s.r.o. is only taxed once, at 21% — the 15% dividend tax only applies once you actually withdraw it.

German Client on a Živnostenský List

Czech živnostenský list doesn't restrict where your clients are based. What changes with an EU client like Germany is VAT invoicing, not eligibility.

Fixed Payment Tax (Paušální Daň) for Freelancers in 2026

2026 guide to Czech paušální daň (fixed-payment tax): the three bands, crossover points vs. recognized expenses, and who should use it.

s.r.o. Company Taxation for Freelancers in 2026

2026 guide: when a Czech s.r.o. beats OSVČ — corporate tax, dividend tax, salary vs. dividends, and the income levels where it pays off.

2026 Freelancer & Company Tax FAQ

2026 FAQ: JDG and sp. z o.o. taxation in Poland — registration, rates, and the questions we hear most.

Can I Deduct Expenses Under Flat Tax in 2026?

Yes — Poland's flat 19% JDG tax lets you deduct real documented business expenses, exactly like the tax scale. Ryczałt is the one method that doesn't.

Flat Tax Health Insurance Deduction in 2026

Poland's flat 19% JDG tax comes with 4.9% health insurance — and unlike the tax scale, up to 14,100 PLN/year of it is deductible from your tax base.

Ryczałt vs. Tax Scale Crossover in 2026

At the 12% IT rate with zero deductible costs, Poland's ryczałt overtakes the tax scale once annual revenue passes roughly 149,000 PLN in 2026.

Why Doctors Pay 14% Ryczałt, Not 17%, in 2026

Doctors, dentists, architects, and engineers pay 14% ryczałt in Poland in 2026, not the 17% 'liberal professions' rate many assume — a common point of confusion.

Ryczałt Tax Rates by Activity in 2026

Poland's ryczałt lump-sum tax ranges from 2% to 17% in 2026, depending on the exact statutory classification of the activity.

sp. z o.o. Corporate Tax Rate in 2026

A Polish sp. z o.o. pays 9% corporate tax as a small taxpayer or 19% otherwise in 2026 — determined by two separate revenue thresholds.

sp. z o.o. Owner ZUS Obligations in 2026

A Polish sp. z o.o. sole shareholder pays full ZUS from day one in 2026 — none of the JDG founder's 6-month exemption or preferential-rate stages apply.

JDG Tax Scale Brackets in 2026

Poland's 2026 tax scale for JDG freelancers is 0% up to 30,000 PLN, 12% up to 120,000 PLN, and 32% above.

Tax Scale Crossover Points in 2026

Poland's JDG tax scale loses to ryczałt around 149,000 PLN and to flat 19% around 175,000 PLN/year, assuming zero deductible costs — real costs shift both.

Tax Heaven for Freelancers in 2026

Overview of all four Polish freelancer tax methods for 2026 — tax scale, flat 19%, ryczałt, and sp. z o.o. — with head-to-head numbers.

2026 Freelancer & Company Tax FAQ

2026 FAQ: freelancer and s.r.o. company taxation in the Slovak Republic — registration, rates, and the questions we hear most.

s.r.o. Corporate Tax Rate in 2026

The 2026 Slovak s.r.o. corporate tax rate is 10%, 21%, or 24% depending on annual turnover — plus a 7% dividend tax.

s.r.o. Minimum Tax (Daňová Licencia) 2026

Slovakia's standard s.r.o. minimum tax ranges from 340 to 11,520 EUR/year depending on turnover, with exemptions, reductions, and short-period proration.

When Does s.r.o. Beat SZČO in 2026?

In your first year as an SZČO, freelancing beats the s.r.o. up to about 71,600 EUR. From year two the s.r.o. is generally cheaper.

SZČO First-Year Social Insurance in 2026

An eligible first-time Slovak SZČO, or a restart after more than 60 months, gets a 6-month social-insurance waiting period and then a low mikroodvod under the 2026 rules.

SZČO Social Insurance Cap in 2026

Slovak SZČO social insurance is capped at roughly 66,687 EUR/year in 2026, reached once gross income hits about 319,000 EUR — but health insurance has no cap at all.

SZČO Freelancer Taxation in 2026

Detailed breakdown of Slovak SZČO taxation for 2026: the assessment-base formula, the new 6-month first-year relief, later-year contributions, and the calculator-backed s.r.o. crossovers.

s.r.o. Company Taxation for Freelancers in 2026

2026 guide to Slovak s.r.o. company taxation: the 10% vs 21% tax cliff at 100,000 EUR turnover, minimum tax, owner health insurance, and SZČO crossovers.

Tax Rates for Freelancers and Company Owners in 2026

Compare Slovakia's SZČO freelancer and s.r.o. company structures for 2026, including the 10% corporate rate up to the 100,000 EUR revenue threshold.