A closer look at the declarations shows a divergence in reported incomes based on whether freelancers are covered by the new presumptive taxation method. Those covered by the tax presumption reported an average annual income of €3,215—equivalent to just €268 per month. In contrast, freelancers who exceed the tax presumption reported a significantly higher average annual income of €15,013, or €1,251 per month.
The data also reveal disparities across different employment categories. The average declared income for employees stands at €16,470, while freelancers report an average of €13,901. Pensioners declare an average income of €13,333.
For the first time, the average tax paid by self-employed individuals exceeds that of employees. Freelancers now face an average tax bill of €2,472, compared to €1,816 for employees. Specifically, self-employed individuals under the presumption pay an average tax of €1,733, plus a reduced presumption fee of €325, bringing their total tax burden to €2,058. Those who exceed the presumption face a much higher average tax of €3,423, with a total charge of €3,748.
The increase in tax obligations for freelancers is evident when compared to 2023. Under the previous tax regime, the average tax for those under the presumption was €595, plus a €650 presumption fee, totalling €1,245. The new system has resulted in an additional tax of €813 per year for these individuals. For freelancers who exceed the presumption, the additional tax burden amounts to €147, with a total income increase of €277 million.
Out of 401,072 self-employed individuals whose taxes were assessed under Article 28A, a provision allowing for the presumption method, 4,357 expressed their intent to challenge this estimation. However, only a small number followed through, with 366 filing objections on objective grounds and 263 requesting an audit.
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