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Taxation across countries
Taxation across countries

Tax guides for income received via Mellow

Updated over a month ago

Mellow pays freelancers remuneration for one-time services/works based on a public offer that defines freelancer as a subcontractor. The subcontractor is not an employee of the client's company on whose invite they registered in the service, nor are they an employee of Mellow. Accordingly, the labor law does not apply to freelancers who use Mellow, and neither do concepts like employer, labor relations, and wages/salary.

IMPORTANT!

  • According to clause 7.5 of the offer agreement, freelancers Mellow report income by themselves, and they independently pay taxes and (or) other contributions in accordance with the selected tax system and the law of their country of residence.

  • Mellow does not have the option to choose a tax status for freelancers based anywhere outside of Russia, but freelancers can fill in their tax ID in their account.

  • Payment methods in Mellow may differ from those available under a tax status: learn more about each country's payment options.

Guides on income taxation in each country are grouped by continent and assigned a color:

Freelance income is allowed in several tax statuses (27)

Special registration of business activities required (23)

Freelance income banned (0)


These guides are for illustrative and informational purposes only and cannot be considered a substitute for the laws and regulations of the respective countries.


EUROPE

Country

Tax statuses for freelancing

  • Self-employed (свободна професия)

  • Individual entrepreneur (единоличен търговец на дребно)

  • Sole proprietor (eenmanszaak)

  • Entrepreneur (živnostník, OSVČ)

  • Sole proprietor (obrt, obrtnik)

  • Self-employed

  • Sole proprietor (füüsilisest Isikust ettevõtja)

  • Sole trader

  • Individual

  • Individual holding a micro business status

  • Individual entrepreneur holding a small business status

  • Freelancer (Freiberufler)

  • Self-employed individual (Gewerbetreibender)

  • Sole proprietor (Einzelunternehmen)

  • Sole proprietor (egyéni vállalkozás, egyéni cég)

  • Sole trader (thrádálaí aonair)

  • Freelancer (libero professionista)

  • Sole proprietor (ditta individuale)

  • Individual (Iedzīvotājiem)

  • Self-employed person (saimnieciskās darbības veicēji)

  • Sole trader (individuālais komersants)

  • Individual (persoane fizice)

  • Individual entrepreneur (antreprenor individual)

  • Self-employed individual

  • Entrepreneur

  • Self-employed professionals without employees (zelfstandige zonder personeel, ZZP'ers)

  • Sole proprietors (eenmanszaak)

  • Sole proprietor (selvstendig næringsdrivende)

  • Individual

  • Individual entrepreneur

  • Trabalhador independente (self-employed worker)

  • Empresário em nome individual (individual entrepreneur)

  • Self-employed individual

  • Sole proprietor (preduzetnik)

  • Individual (prebivalci)

  • Sole proprietor (samostojni podjetnik)

  • Individual (persona física)

  • Self-employed (autónomo)

  • Limited liability entrepreneur (emprendedor de responsabilidad limitada)

  • Individual

  • Private entrepreneur

  • Sole trader

NORTH AMERICA

Country

Tax statuses for freelancing

  • Sole proprietor

  • Individual

  • Self-employed

SOUTH AMERICA

Country

Tax statuses for freelancing

  • Self-employed individuals and private sector entrepreneurs

  • Individual (Carnê-Leão)

  • Individual microentrepreneur

  • Individual

  • Sole proprietor (small business)

ASIA

Country

Tax statuses for freelancing

  • Individual

  • Individual entrepreneur

  • Individual (fiziki şəxsin)

  • Sole proprietor (fərdi sahibkarlar)

  • Individual

  • Sole proprietor

  • Individual entrepreneur (osek)

  • Individual

  • Sole proprietor

  • Individual

  • Taxable entrepreneur

  • individual

  • individual entrepreneur (IE).

  • Individual

  • Sole proprietor

  • Individual

  • Sole proprietor

  • Self-employed individual

  • Sole proprietor (사업자)

  • Individual (шахсони воқеӣ)

  • Individual entrepreneur (cоҳибкорони инфиродӣ)

  • Individual

  • Self-employed individual

  • Sole trader

  • Individual (fiziki şahs/şahsy)

  • Individual entrepreneur (hususy telekeçi)

  • Self-employed individuals (green visa)

  • Self-employed person

  • Individual entrepreneur

  • Sole proprietor (doanh nghiệp tư nhân)

AFRICA

Country

Tax statuses for freelancing

  • Individual (personne physique/professionnelle)

  • Individual entrepreneur (l 'auto-entrepreneur)

  • Sole proprietorship

The list is being updated in line with the growing numbers of freelancers from different countries and support requests. If you don't see the country you want and/or have any questions, get in touch via the chat in your Mellow account or email us at [email protected].

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