International Self-Employment Tax Comparison
Compare self-employment tax obligations across the US, UK, Canada, Australia, Germany, France, Netherlands, and Singapore. See how freelancer taxes differ by country.
Guide Overview
Self-employment tax varies dramatically by country. A freelancer earning $80,000 pays roughly $11,300 in US self-employment tax, £2,400 in UK National Insurance, and nearly €12,000 in German social contributions. These calculators let you compare the real cost of freelancing across eight countries.
Focus: international self-employment tax comparison for freelancers and digital nomads
US Self-Employment Tax: The 15.3% Baseline
American freelancers pay self-employment tax at an effective rate of about 14.1 percent (15.3 percent on 92.35 percent of net earnings). This covers Social Security (12.4 percent, capped at $184,500) and Medicare (2.9 percent, uncapped). Half is deductible on your income tax return. Compared to other countries, the US rate is moderate but applies to all net earnings with no minimum threshold.
UK National Insurance: Low but Climbing
UK self-employed workers pay Class 2 NI at £3.45 per week and Class 4 at 6 percent on profits between £12,570 and £50,270, plus 2 percent above that. The effective rate is much lower than the US, especially for moderate earners. However, UK freelancers also face income tax starting at 20 percent above the personal allowance.
European Social Contributions: The Hidden Cost
Germany, France, and the Netherlands all require self-employed workers to fund their own social insurance. Germany’s combined health and care insurance alone runs around 20 percent of income. France’s micro-enterprise regime offers a simplified 22 percent flat rate on turnover. The Netherlands charges a 5.32 percent ZVW health contribution plus income-dependent premiums. These contributions often rival or exceed income tax in total burden.
Low-Tax Options: Singapore and Australia
Singapore self-employed workers contribute only to MediSave (8–10.5 percent, tiered by age and income), with no pension or unemployment contributions. Australia charges a 2 percent Medicare Levy with no separate self-employment tax, though the Medicare Levy Surcharge adds 1–1.5 percent for high earners without private health insurance. Both countries offer significantly lower self-employment overhead than the US or Europe.
Tools in This Guide
Use these tools in sequence based on your workflow needs.
US Self-Employment Tax Calculator
Calculate your US self-employment tax (Social Security + Medicare) based on your net earnings, including the 92.35% taxable base and deductible half.
Use tool →UK Self-Employment Tax Calculator
Calculate UK National Insurance contributions (Class 2 and Class 4) for self-employed workers based on net profits.
Use tool →Canada Self-Employment Tax Calculator
Calculate CPP or QPP contributions for self-employed individuals in Canada, including CPP2 on the second earnings ceiling.
Use tool →Australia Self-Employment Tax Calculator
Calculate the Australian Medicare Levy and Medicare Levy Surcharge for sole traders and self-employed workers.
Use tool →Germany Self-Employment Tax Calculator
Calculate German social insurance contributions (health, long-term care, optional pension) for self-employed freelancers.
Use tool →France Self-Employment Tax Calculator
Calculate French cotisations sociales for auto-entrepreneurs (micro-enterprise) and régime réel self-employed workers.
Use tool →Netherlands Self-Employment Tax Calculator
Calculate Dutch ZVW health contribution and social insurance premiums (AOW, ANW, WLZ) for self-employed zzp’ers.
Use tool →Singapore Self-Employment Tax Calculator
Calculate CPF MediSave contributions for self-employed individuals in Singapore based on age and net trade income.
Use tool →Frequently Asked Questions
Which country has the lowest self-employment tax?
Do I have to pay self-employment tax in multiple countries?
Are these calculators updated for the current year?
Last updated: June 1, 2025