Remote Freelancer & Contractor Tax Calculator
독립 계약자(1099, Sole Trader, Freiberufler)를 위한 자영업세·비용 공제·해외 원천징수 시뮬레이터. 국가별 자영업 사회보험, 정액 공제, 분납 일정까지 한 번에 계산합니다.
2026 parameters for 10 countries · single filer · no dependants
Revenue, expenses and deductions
Where you are tax resident, not where your clients are. Most freelancers get this wrong.
Software, hardware, home-office share, co-working, travel, professional insurance, marketing, contractor fees, bank charges.
SEP-IRA, SIPP, RRSP, 슈퍼, 小規模企業共済 등
US self-employed health deduction 등
Foreign client income
$48,000 of revenue from abroad · $4,800 withheld before you see it · ≈ $48,000
Relieving the withholding is not automatic. You need a W-8BEN on file before the first invoice and the credit claimed on your return. Turn the credit off to see the cost of doing nothing.
Set aside for tax each month
$1,915
Of the $10,000 arriving each month, this share is the tax office's money. Move it out of the business account on payday, not in March.
Full calculation trail
Marginal rate
22.0%
Effective burden
22.5%
Expense ratio
15%
Net margin
85%
Same profit, employed instead
같은 소득을 직장인으로 받았다면? 자영업의 사회보험 부담이 얼마나 더 큰지 비교합니다.
As a freelancer
$79,026
pays both halves of social insurance
As an employee
$80,587
employer pays the other half on top
Freelance premium
−$1,561
higher rates must cover this gap
This is why a freelancer rate should be roughly 1.3× the equivalent employee salary: you absorb the employer contribution, unpaid holiday, sick days and the admin time on top of the tax wedge.
When United States wants the money
Apr 15 · Jun 15 · Sep 15 · Jan 15
4월 15일 · 6월 15일 · 9월 15일 · 1월 15일
Instalment 1 of 4
$4,544
≈ $4,544
Instalment 2 of 4
$4,544
≈ $4,544
Instalment 3 of 4
$4,544
≈ $4,544
Instalment 4 of 4
$4,544
≈ $4,544
- ·SE tax is 15.3% on 92.35% of net profit: 12.4% Social Security up to the $184,500 wage base plus 2.9% Medicare, with an extra 0.9% above $200,000.
- ·Half of the SE tax and 20% of qualified business income are deductible against federal income tax.
- ·State income tax, local business licences and sales tax are not modelled.
- ·자영업세는 순이익의 92.35%에 15.3%(사회보장 12.4%는 $184,500 상한 + 메디케어 2.9%)를 적용하며, $200,000 초과분에는 0.9%가 가산됩니다.
- ·자영업세의 50%와 적격사업소득(QBI)의 20%가 연방 소득세에서 공제됩니다.
- ·주 소득세, 지방 사업면허세, 판매세는 반영하지 않습니다.
Cross-border freelancer checklist
세무조사와 원천징수 사고는 대부분 서류 순서 문제에서 시작됩니다.
W-8BEN before the first invoice
Do this firstUS clients must withhold 30% on payments to foreign contractors unless they hold a signed W-8BEN claiming the treaty rate. Without it, the money leaves and the refund claim takes a year.
미국 고객은 해외 계약자에게 지급할 때 원칙적으로 30%를 원천징수합니다. 조약 세율을 적용하려면 W-8BEN을 미리 제출해야 하며, 없으면 환급까지 1년 이상 걸립니다.
Permanent establishment risk
Plan for itWorking from a country for months while invoicing one client can create a permanent establishment, which turns a personal tax question into a corporate one.
한 국가에서 수개월간 단일 고객에게 인보이스하면 고정사업장이 성립할 수 있고, 개인 세무 문제가 법인 세무 문제로 확대됩니다.
VAT / GST place-of-supply rules
Good to knowB2C digital services are generally taxed where the customer lives (EU OSS, UK VAT, Australian GST). B2B usually reverses the charge to the client, but you still need their VAT number on the invoice.
B2C 디지털 서비스는 대체로 고객 거주지에서 과세됩니다(EU OSS, 영국 VAT, 호주 GST). B2B는 대체로 고객이 역과세하지만 인보이스에 고객 VAT 번호를 기재해야 합니다.
Keep the residency certificate
Plan for itA certificate of residence for each tax year is what unlocks treaty benefits and foreign tax credits. Request it before you move, not two years later.
과세연도별 거주증명서가 조약 혜택과 외국납부세약공제를 가능하게 합니다. 이주 2년 뒤가 아니라 출국 전에 발급받으세요.
Separate client money from personal money
Good to knowAudits usually start with a commingled account. A dedicated business account also makes the expense schedule defensible.
세무조사는 대개 사업·생활 계좌가 섞인 곳에서 시작됩니다. 전용 사업 계좌가 있으면 경비 입증도 쉬워집니다.
What usually survives an audit
Defensible
- Software subscriptions tied to client work
- Home-office share by floor area × hours used
- Client travel with an itinerary and receipts
- Professional indemnity and liability insurance
- Equipment with a depreciation schedule
- Bank and payment-processor fees on business accounts
Usually disallowed
- ×Groceries and everyday clothing
- ×Commuting from home to a permanent office
- ×Personal portion of a mixed-use trip
- ×Fines, penalties and parking tickets
- ×Anything without an invoice in the business name
- ×Family salaries with no work performed
Freelance tax questions
Should I set aside a fixed percentage of every invoice?+
Yes, and it should be the marginal rate, not the average. Most freelancers set aside 30% in the US, 35–40% in Germany and Ireland, and 25–30% in Singapore and Korea. Set aside at the marginal rate and refund yourself the difference after the return.
Do I need a separate bank account?+
Practically, yes. Commingled accounts are the single most common reason expense claims get rejected — you cannot show which transfer was a laptop and which was rent. A second account also makes instalment planning trivial.
Is a foreign client withholding always recoverable?+
Only with the right paperwork. The US withholds 30% by default on payments to foreign contractors and drops it to the treaty rate only when a valid W-8BEN is on file. Without it you file a 1040-NR refund claim and wait months.
Why does the same profit net me less than an employee?+
Self-employment social contributions are charged at the combined employee + employer rate, and usually without the employer half being deductible in the same way. The comparison panel above quantifies it for your country and profit level.
Can I deduct retirement contributions made from freelance income?+
Almost everywhere, up to a country-specific ceiling: SEP-IRA and Solo 401(k) in the US, SIPP in the UK, RRSP in Canada, and personal super contributions in Australia. Enter the amount in the voluntary contribution field to see the tax effect.
Estimate for a single self-employed person with no dependants and no other income. Business-expense rules, VAT/GST registration thresholds, provincial and state taxes, and loss carry-forwards are not fully modelled. Confirm the treatment with a licensed accountant in your tax residence before filing.
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