In Poland most software engineers (at least the senior ones) are self-employed due to fiscal reasons. It means paying either a 19% flat tax rate with the possib

In Poland most software engineers (at least the senior ones) are self-employed due to fiscal reasons. It means paying either a 19% flat tax rate with the possibility of cost deductions, or outright 12% (no deductions then). You can also apply for an "intellectual property" tax relief (called IP Box), which is somewhat tricky, requires legal assistance and requires patience, but it can drive your income tax rate down to a mere 5%. Of course this is self-employment, so you don't get paid sick leave or holidays, and labor law doesn't protect you (not really a problem in today's IT market) - however you still have full access to healthcare just like on a regular job contract.