Tax Comparison Tool · EU Founders

EU Founder
Tax Burden

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

10 countries2026 ratesSelf-employed + employeePlanning-grade
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57%Peak burden (Belgium)
0%Paraguay tax on foreign capital income
12–18 weeksTypical European exit timeline
€0Thai tax on foreign gains kept abroad
Annual gross income
How you earn
Planning-grade estimates from the Thailand tax calculator's 2026 country profiles: income tax + mandatory social contributions on the whole gross income. UK figures are the same amounts in pounds. Capital gains and exit taxes are shown separately. Not legal or tax advice.
Country Effective burden Rate Cap. gains Exit risk
Belgium
52% 10% MEDIUM Exit guide →
Italy
52% 26% LOW Exit guide →
France
45% 31.4% HIGH Exit guide →
Germany
40% 26.4% HIGH Exit guide →
Portugal
40% 28% LOW Exit guide →
Spain
38% 19–30% MEDIUM Exit guide →
Netherlands
36% Box 3 MEDIUM Exit guide →
United Kingdom
31% 18–24% LOW Exit guide →
Destinations
Thailand
4% 0% NONE Exit guide →
Paraguay
0% 0% NONE Exit guide →
How we calculate

What's in
the number

Each rate is the Thailand tax calculator's own estimate: income tax + mandatory social contributions on the stated gross, with 2026 rules. It excludes optional pension contributions, deductible business expenses, special regimes and treaty-based reductions. The self-employed profile is a sole trader on the ordinary regime; the employee profile is on payroll. for Thailand, it is the tax on bringing in what a standard month in Bangkok costs; Paraguay does not tax foreign income.

01

Income tax

Progressive brackets and allowances from each country's 2026 rules, applied to the whole gross income the way the calculator applies them.

02

Social contributions

Mandatory health, pension and other contributions, with their ceilings, for a sole trader or for an employee on payroll. They explain much of the gap between countries at the same income.

03

Capital gains

Shown separately — they apply when you sell shares, funds or crypto. Several countries use flat rates (France 31.4%, Germany 26.4%). Thailand does not tax foreign gains you keep abroad; Paraguay does not tax foreign gains at all.

04

Paraguay

Its column is the territorial rate on income from assets held abroad. Work you perform while in Paraguay is Paraguayan-source under article 48 of Ley 6380, whoever pays it, and runs on the IRP scale of 8%, 9% and 10% of net income above 80 million guaraníes of gross service income a year.

05

Exit tax risk

HIGH = an exit tax that reaches most founders with equity (France, Germany). MEDIUM = an exit tax limited by thresholds, holdings or deferral (Spain, Netherlands, Belgium). LOW = no personal exit tax on leaving. NONE = destination country.

FAQ

Common
questions

How accurate are the effective tax rates in this tool?
They are planning-grade estimates, not certified tax computations, and they are the same estimates the Thailand tax calculator gives. Each figure models a self-employed sole trader on the ordinary regime, or an employee on payroll, at the stated gross income under 2026 rules. They include income tax and mandatory social contributions but exclude optional pension contributions, business expenses, special regimes, treaty benefits and local surcharges. Use them for the order of magnitude, then check the specifics with a qualified adviser.

Why does France have a higher effective rate than Germany?
Mostly because of social contributions. A French sole trader pays contributions and CSG-CRDS on most of their profit, while a German freelancer's health and care insurance stops at a contribution ceiling and most freelancers in Germany have no compulsory pension scheme. At €100k self-employed, the calculator puts France at 45% and Germany at 40%.

What does "exit tax risk" mean in the table?
Exit tax risk rates how likely you are to face a tax when you leave. HIGH means an exit tax that regularly reaches founders with equity (France Art. 167 bis, Germany §6 AStG). MEDIUM means an exit tax exists but thresholds, the size of the holding or a deferral limit its reach (Spain, the Netherlands, Belgium since 2026). LOW means no personal exit tax on leaving (Italy, Portugal, the UK, whose temporary non-residence rules bite only if you return within five years). NONE marks the destination countries.

How is Thailand's effective rate so low?
Thailand taxes a resident's foreign-source income only when it is brought into the country. The rate shown is the calculator's: it assumes you bring in what a standard month in Bangkok costs, THB 95,000, so the same Thai tax is spread over a larger income as you earn more — 7% at €50k, 1% at €500k. Income from work you do while physically in Thailand is Thai-source and taxable whether or not you bring it in; the table does not model it. At home, the whole income is taxed wherever you spend it.

Can CERØ handle the full move from my EU country to Thailand or Paraguay?
Yes, as a relocation service. CERØ maps the exit from your country — deregistration, the exit-tax question and the filings it involves — and runs the destination setup: DTV visa or Paraguayan cédula, local bank account and tax residency certificate. CERØ does not give tax advice: the tax filings themselves stay with a qualified adviser, and we plan the move around them.
Next step

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