FOP tax calculator
Taxes for sole proprietors on the simplified system (groups 1-4)
Parameters
5% of income
Group 3: 5% of income (without VAT). ESV is mandatory.
Total taxes per month
4.260 €
Tax
2.500 €
ESV (22%)
1.760 €
Net income
45.740 €
Income50.000 €
Rate5% of income
Tax−2.500 €
ESV−1.760 €
Effective rate8,52%
You may also need
FOP-Steuerrechner
Calculate taxes for a sole proprietor on the simplified system. Group 1: fixed rate by location; group 2: 20% of minimum wage; group 3: 5% of income; group 4: 0.5% minimum wage per hectare. Social contribution is 22% of minimum wage monthly. Useful for FOPs planning their tax burden.