In Czech Republic as self-employed ("živnostník") your effective tax+insurance rate for income up to 2M CZK (~ 80k EUR) is never more than 15%. I have SW contractor friends paying around 8-12% - including health and social insurance. No need to have any accountant at all for income under 2M CZK, you just keep your invoices and sum your income at the end of a year, the tax return form is online and the sum of income is your only input.