This is wrong. Especially if you are self-employed you do not need to pay VAT (to simplify it: VAT is for end consumers). Where do you get that 60% ? If you are

This is wrong. Especially if you are self-employed you do not need to pay VAT (to simplify it: VAT is for end consumers). Where do you get that 60% ? If you are not self employed you have to pay wage tax, so there's not much difference to income tax.