Self-employment Tax Calculator 2025

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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.

2025 monthly VDU – 2,108.88 €.
2025 60 VDU – 126,532.80 €.
2025 120 VDU – 253,065.60 €.

2025 PIT rate (individual activity under certificate)
Taxable income from individual activity under a certificate is taxed using the following PIT rates:

  • 5% — for annual taxable income not exceeding €20,000;
  • from 5% to 20% — for annual taxable income from €20,000 to €42,500 (progressive rate applies);
  • 20%, 25%, 32% — for annual taxable income exceeding €42,500 (standard progressive PIT rates apply, considering total annual income).

Taxable income is calculated by subtracting allowable deductions (actual expenses or 30% standard rate) from individual activity income.
Except:

  • income taxed with a fixed PIT amount (when operating under a business license);
  • other exceptions established by the PIT law.

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