Individual activity calculator
IV taxes 2026: 5% GPM, PSD and VSD under VMI rules.
Inputs
Result
Net income
18 120,00 €
Taxable basis24 000,00 €
GPM (5%)- 1 200,00 €
PSD (6.98%)- 1 675,20 €
VSD (12.52%)- 3 004,80 €
Total taxes5 880,00 €
Effective tax rate19.6%
VMI · 2026 · 2026-09-04
How it works?
Taxable basis = revenue − expenses. GPM 5% applies to the basis. PSD and VSD are paid on the higher of the basis or 12×MMA (annual minimum protection). Effective rate = taxes ÷ revenue.