12% for software development, 8.5% for design/management. The caveat being, you can't deduct anything from tax, only VAT(under some assumptions). If you have actual expenses it's 12/32% progressive or 19% linear tax. Of course all of those are assuming you own a one man company and work B2B. Most devs here do. Otherwise regular contract of employment is progressive 12/32% tax, plus Healthcare and employer payments. Much less beneficial to both sides hence why it's not preferred by most.