The day you start working for yourself
2026 on €60,000, one square per day. On this salary an employee's tax freedom day comes first in Switzerland, 4 Mar 2026 and last in Poland, 20 May 2026. With the regime for people moving in wherever it pays, the earliest is Cyprus, 14 Feb 2026.
Days = (income tax + employee social security) ÷ gross pay × 365, counted from 1 January. Employer contributions aren't counted.
Show the numbers
| Country | Standard rules | With the regime |
|---|---|---|
| Cyprus | 31 Mar | 14 Feb |
| Switzerland | 4 Mar | 16 Feb |
| Netherlands | 7 Apr | 1 Mar |
| Italy | 17 May | 5 Mar |
| Greece | 12 May | 14 Mar |
| Malta | 30 Mar | – |
| Norway | 31 Mar | – |
| Ireland | 2 Apr | – |
| Poland | 20 May | 18 Apr |
| Spain | 25 Apr | 22 Apr |
| Germany | 17 May | – |
How we count it
Take the share of your gross pay that goes to income tax and your own social contributions, and count that share of the year's 365 days from 1 January. The next day is your tax freedom day.
Only the employee's own taxes are counted. Tax freedom days published for the average wage often also count the contributions your employer pays on top of your salary, and sometimes VAT, so they fall later in the year. Those figures and these answer different questions: these are about what comes off your payslip.
A regime for people moving in has conditions and lasts a set number of years. What each regime adds
Who these figures are for
A single employee with no children, employed for the whole of 2026, under the rules enacted for 2026. Spain is Catalonia, Italy is Milan and Switzerland is the city of Zurich, as in our calculators. Złoty, kroner and francs are converted at the rates on our methodology page.
Cite this study
You can quote and chart these figures with a link to this page. Suggested citation:
netlands, “Tax freedom day for employees”, rules checked 15 Nov 2026. https://www.netlands.co/en/data/tax-freedom-day/