Sole proprietorship and company taxes in 21 countries

Taxes and contributions for a sole proprietor under each available system and for your own company, for a resident of the chosen country with the same profit.

• India Sole proprietor, regular · Sole proprietor, presumptive · Private limited company / OPC · LLP
• Austria Sole trader, actual expenses · Sole trader, basic flat rate · Sole trader, small-business flat rate · Own limited company (GmbH)
• Bangladesh Sole proprietor · Company (OPC / Ltd)
• Canada Sole proprietor · Own corporation (CCPC)
• China Individual business (getihu) · Sole proprietorship enterprise · Single-shareholder LLC
• Czech Republic Self-employed, 60% flat expenses · Self-employed, flat-rate tax · Self-employed, actual expenses · Limited company (s.r.o.)
• France Micro-entrepreneur (BNC) · Micro-entrepreneur + flat tax payment · Sole trader, actual profit · SASU company · EURL company (corporate tax)
• Germany Sole trader, liberal profession · Sole trader, trade business · Own limited company (GmbH)
• Hungary Sole trader, lump-sum tax (átalányadó) · Sole trader, business income tax · Sole trader, KATA flat tax · Kft. (LLC), small business tax (kiva) · Kft. (LLC), corporate tax 9%
• Italy Forfettario regime, 15% · Forfettario for a new business, 5% · Self-employed, ordinary regime · SRL company
• Japan Sole proprietor, blue return · Sole proprietor, white return · Company (KK / GK)
• Netherlands Sole trader (eenmanszaak) · Sole trader, starter (startersaftrek) · Private limited company (bv)
• Pakistan Sole proprietor, regular · Sole proprietor, IT export (0.25%) · Single member company
• Poland Sole trader, tax scale 12/32% · Sole trader, flat 19% · Sole trader, lump-sum 12% · LLC (sp. z o.o.), sole shareholder
• Romania Sole trader (PFA), actual income · Sole trader (PFA), income norm · SRL (LLC), micro-enterprise 1% · SRL (LLC), profit tax 16%
• Spain Autónomo (self-employed) · SL company · New SL company, 15%
• Switzerland Sole proprietorship (Einzelfirma) · Own limited company (GmbH) · Own company limited by shares (AG)
• Türkiye Sole proprietor · Sole proprietor under 29 (relief) · Limited company (Ltd. Şti.)
• Ukraine Sole trader, single tax group 1 · Sole trader, single tax group 2 · Sole trader, group 3 (5%) · Sole trader, general system · LLC (TOV), general system · LLC, Diia City resident
• United Kingdom Sole trader · Limited company (Ltd)
• United States Sole proprietor / single-member LLC · C corporation

An estimate for a typical case: VAT, start-up reliefs, other income and family reliefs are not included. Not tax advice.