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
Income€ 50.000
Rate5% of income
Tax−€ 2.500
ESV−€ 1.760
Effective rate8,52%
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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.