Tax Comparison Tool · EU Founders

EU Founder
Tax Burden

How much does each EU country actually cost you? Compare effective income tax, social contributions and capital gains across 8 EU jurisdictions — then see what Thailand and Paraguay look like at the same income.

10 countries 2026 rates Freelancer + company Planning-grade
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57%Peak burden in Belgium
8%Paraguay flat IRP rate
16 wkTypical EU exit timeline
€0Thai CGT on foreign assets
Annual gross income
Your structure
Planning-grade estimates. Includes income tax + mandatory social contributions. Capital gains, exit taxes and treaty benefits modelled separately. Not legal or tax advice.
Country Effective burden Rate Cap. gains Exit risk
How we calculate

What's in
the number

Each effective-rate estimate stacks income tax + mandatory social contributions at the stated gross, using 2026 brackets. It excludes optional pension contributions, deductible business expenses, and treaty-based reductions. The freelancer model assumes sole-trader status (auto-entrepreneur, Selbständiger, autónomo etc.). The company-owner model assumes profit extracted as salary + dividends from a local single-member company.

01

Income tax

Progressive brackets from the official 2026 schedule for each country. France, Germany and Belgium use the steepest curves — 45–50% marginal rates above €75k.

02

Social contributions

Mandatory health, pension and unemployment contributions payable by self-employed or through a closely-held company. France (40–45%), Germany (≈20%), Spain (≈18%) drive most of the burden above 100k.

03

Capital gains

Shown separately — applies to equity, property and crypto disposals. Several EU countries use flat rates (France 30% PFU, Germany 26.4%). Thailand and Paraguay apply 0% on foreign-source gains.

04

Exit tax risk

HIGH = active exit tax enforced on most founders with equity (France, Germany). MEDIUM = threshold or residency limits reduce scope. LOW = no meaningful personal exit tax. NONE = destination country.

FAQ

Common
questions

How accurate are the effective tax rates in this tool?
These are planning-grade estimates, not certified tax computations. Each figure models a self-employed sole trader or company owner extracting profits at the stated gross income level in 2026. They include income tax and mandatory social contributions but exclude optional pension contributions, profession-specific deductions, treaty benefits and local municipal taxes. Use them to understand relative order of magnitude, then verify specifics with a qualified adviser.

Why does France have a higher effective rate than Germany?
France's mandatory social contributions for the self-employed — charged under régimes such as profession libérale — are among the highest in the EU, running 40–45% on top of income tax. At €100k gross, the combined burden often exceeds 47%. Germany's Gewerbesteuer (trade tax) adds 3–17% depending on municipality, but the effective combined rate typically lands 5–10 points below France at the same income level.

What does "exit tax risk" mean in the table?
Exit tax risk rates the likelihood and complexity of encountering a departure tax when you leave. HIGH means a well-enforced exit tax regularly applies to founders with equity (France Art. 167bis, Germany §6 AStG). MEDIUM means an exit tax exists but thresholds or residency requirements limit its scope. LOW means no meaningful personal exit tax for individuals. NONE means the destination country imposes no exit tax and does not tax income earned before arrival.

How is Thailand's effective rate so low?
Thailand taxes foreign-source income on a territorial, remittance basis: only income you transfer into Thailand in the same calendar year you earn it is assessable. The effective rate shown assumes 18–25% remittance at each income level — typical for a founder living on €1,500–€2,500/month in Bangkok. If you earn €100k but remit only €18k, your Thai taxable base is €18k, not €100k. An EU founder at the same remittance rate in France still owes French tax on the full €100k.

Can CERØ handle the full move from my EU country to Thailand or Paraguay?
Yes. CERØ handles the full exit from your EU country of origin — deregistration, exit tax assessment and final filings — and the full destination setup: DTV visa or Paraguayan cédula, local bank account and tax residency certificate. The comparison table gives you the planning numbers; the team handles the execution end to end.
Next step

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