Individual Activity — Tax Calculator 2026
Calculate GPM, PSD and VSD tax burden based on 2026 rules
Total income earned in a month (before taxes)
Allowed deductions
30% of income is deducted automatically — no expense documents required.
Social insurance (VSD 12.52%)
Disable if VSD is already paid elsewhere (e.g. as an employee)
Enter your income to see results
How are taxes calculated for individual activity?
Individual activity income is taxed differently from employment income. The 2026 rules: Allowed deductions You can deduct 30% of your income without any documentation — these are the standard allowed deductions. Alternatively, you can deduct actual documented business expenses (e.g. office rent, equipment, advertising, etc.). Taxable income Income minus allowed deductions = taxable income. All taxes are calculated on this amount. GPM (Income tax) 15% on taxable income up to 101,094 EUR per year. 20% on the amount exceeding 101,094 EUR per year. PSD (Health insurance) 6.98% of taxable income. Minimum contribution: 6.98% of MMA (1,153 €), i.e. approx. 80 €/month. VSD (Social insurance) 12.52% of taxable income. Minimum contribution: 12.52% of MMA, i.e. approx. 144 €/month. VSD contributions count towards your pension and other social guarantees.
This calculator is for indicative purposes only. Actual taxes may differ depending on individual circumstances. We recommend consulting an accountant.