Below is a **directional** table distilled from the same JSON models that power the calculators. Numbers are **not** statutory quotes; they show how much gross-up independent workers need to replace payroll-hidden costs.
Method (short)
We hold middle-career tech/consulting assumptions: modest health inputs, no luxury deductions, VAT/GST excluded from revenue. Employee nets come from each country’s simplified payroll stack; freelance nets add observed operating costs (accounting, insurance, visa where relevant).
Benchmark A — ~USD 80k equivalent
| Country | Employee net (model) | Freelance net @ same gross revenue | Implied gross-up | | --- | --- | --- | --- | | US | ~$72k | ~$63k | +12–18% | | UK | ~£48k | ~£42k | +10–16% | | Canada | ~C$59k | ~C$53k | +8–14% | | Australia | ~A$64k | ~A$57k | +10–15% (with super parity) | | UAE | AED 300k | AED ~241k (cost lines on) | +12–20% |
VERIFY with your accountant—family status moves every row.
Benchmark B — ~EUR 60k
| Country | Employee net | Freelance net | Notes | | --- | --- | --- | --- | | Germany | ~€42k | ~€36k | Health dominates | | France | ~€38k (micro) | varies | Regime choice swings ±10% | | Spain | ~€45k | ~€36k | Cuota SS bites | | Netherlands | ~€39k | ~€35k | ZZP premies | | Ireland | ~€42k | ~€36k | USC stack |
Benchmark C — High earners (~$150k+ eq.)
Marginal bands and payroll caps change the story: US Additional Medicare, UK tapered allowance, Canada top federal + provincial, Australia MLS/Div293—all appear above $120k equivalent. Use the calculators with your exact income, not the median row here.
What to do next
1. Open your country pair from the [home page](/). 2. Mirror health + retirement numbers. 3. Export the break-even revenue line to [salary-to-day-rate formula](/salary-to-day-rate-formula).
The low-margin trap
If your operating cost stack (health + accounting + insurance + unpaid bench) exceeds ~12–18% of revenue and your gross margin after COGS is thin, freelance net collapses faster than employee net—employees still get paid on slow months. Model 3 downside months before you leave payroll.
VAT, GST, and working capital
HST, GST, VAT are often economically neutral but not cash-neutral. Bi-monthly or quarterly filings can strand 5–15% of revenue in transit—treat that as a line of credit you extend to the state until ITCs settle.
15 countries — who taxes freelance cash the hardest (model stack)
Stack = income tax + modeled social/self-employment layer + illustrative health/admin where the country calculator includes it. Driver = the biggest swing factor in our teaching models—not necessarily the statutory name taxpayers use on returns.
| Country | Stack feel @ mid income | Primary driver |
|---|---|---|
| United States | High | Self-employment tax + retail health |
| United Kingdom | Medium-high | NI classes + IR35 uncertainty |
| Germany | High | Full GKV + RV choices |
| France | High | Patronales implicit in rate + micro/SASU spread |
| Netherlands | Medium-high | ZZP premies + box 1 |
| Ireland | Medium | USC + Class S |
| Spain | High | Cuota autónomos + IRPF |
| Italy | High | INPS + forfettario limits |
| Sweden | High | Egenavgifter vs lost AGA |
| Portugal | High | TSU independente |
| Switzerland | Medium (canton-dependent) | Double AHV + canton |
| Canada | Medium-high | Double CPP + provincial spread |
| Australia | Medium | Super parity + PAYG instalments |
| Singapore | Low–medium | Progressive tax; CPF if local |
| UAE | Low tax, medium friction | Visa + medical + establishment |
Qualitative bands from Salary2Freelance models—**[open your country calculator](/)** and replace with your numbers.
FAQ
Because visa + medical + desk are mandatory cash outflows with no payroll department to smooth them.
No—they are directional outputs from our simplified calculators; use official tables for filing.
INPS on forfettario bases and substitute tax still bite; ordinario can be worse without deductions.
Generally no—budget extra in CH/NO/ES regions if applicable.
Depends on income, family health, visa, and treaty—pair two calculators at the same gross and compare net cash.
Provincial tax dominates; our default ON stack is not QC or AB.
When brackets, YMPE/SS caps, or health defaults change—check each page’s tax year badge.
Not in the baseline path—US optimization can narrow gaps after CPA review.