Tax Guides
Short, practical answers: residency rules, special tax regimes, freelancer taxes, and hiring costs across Europe
The 183-Day Rule: How Tax Residency in Europe Actually Works (2026)
Spend 183+ days in a country in a year and you usually become its tax resident — taxed on your worldwide income. But day counting is only the first test: vital interests, split years, and 60-day rules can override it. Quick guide for 2026.
Cyprus Corporate Tax Rises to 15% in 2026 — What It Means for Small Companies
Cyprus raised corporate tax from 12.5% to 15% on January 1, 2026, aligning with the OECD global minimum. The change applies to every company, not just multinationals — but a cut in dividend tax from 17% to 5% softens the blow for owner-operators.
Cyprus Non-Dom Status 2026: 0% Tax on Dividends and Interest for 17 Years
Cyprus non-dom status gives you 0% Special Defence Contribution on dividends and interest for 17 years — qualify via the 60-day or 183-day rule plus non-domiciled status. 2026 guide: the new €250,000 extension, GESY 2.65%, and how it compares to standard residency.
Czech Republic 60% Lump-Sum Deduction: How Freelancers Pay ~4% Income Tax (2026)
Czech OSVČ freelancers using the 60% výdajový paušál deduct 60% of revenue as deemed expenses before applying the 15% tax rate — producing roughly 3.9% effective income tax on CZK 1.5M revenue in 2026. Caps, the paušální daň alternative, and when it stops working.
DAC8: What EU Crypto Exchanges Report to Tax Authorities From 2026
From 1 January 2026, DAC8 requires every EU crypto-asset service provider — and non-EU exchanges serving EU residents — to collect transaction, balance, and identity data on EU users, with first reports due to tax authorities by 30 September 2027.
Estonia e-Residency Company Tax 2026: 0% Retained, 22/78 on Dividends
An Estonian e-residency company pays 0% corporate tax on retained profits — tax only triggers when you distribute dividends, at a 22/78 gross-up rate. Worked example: distribute €78,000 net, pay €22,000 tax. Plus why e-residency is not tax residency.
Georgia vs Cyprus vs Montenegro vs Armenia: IT Relocation Tax Compared (2026)
Georgia taxes sole entrepreneurs at 1% of turnover up to GEL 500,000, Armenia at 1% for High-Tech-registered IT firms, Montenegro at 0/9/15%, and Cyprus cuts taxable salary by 50% for new residents earning above €55,000. Full 2026 comparison.
Poland B2B Ryczałt for IT Contractors 2026: 12% Explained
Most Polish IT contractors on B2B pay a 12% flat rate (ryczałt) on gross revenue — 8.5% for a narrow band of non-development IT services. Rates, ZUS, health contributions, and when the 19% linear tax wins instead, for 2026.
Poland vs Romania: IT Contractor Tax Showdown 2026
At €100,000 revenue, Poland's B2B ryczałt and Romania's 1% microenterprise regime land within half a point of each other — about 21-22% total burden. Below roughly €70,000-90,000 Romania wins; above it, Poland pulls ahead. Full 2026 worked example.