EsoTech Knowledge Base

SEP-IRA vs Solo 401(k) for Spiritual Practitioners: Contribution Comparison and When Each Wins

At $50k net, Solo 401(k) allows ~$36,750 vs SEP-IRA ~$12,250. Dec 31 formation deadline, age 60-63 catch-up rules, and the W-2 overlap trap.

S Corp Election for Spiritual Businesses: Form 2553, Break-Even Math, and the Reasonable Salary Problem

S corp cuts SE tax on distributions - break-even at $50k-$60k net. Form 2553 2026 deadline, savings formula, and the personal-service salary risk.

Practice Better vs Jane App vs Mindbody for Holistic Practitioners: Fees, Scheduling, and the 20% Marketplace Problem

Practice Better Starter ~$35/mo. Jane App from $54/mo. Mindbody $99-159/mo, 20% marketplace commission. Which fits solo holistic practitioners.

Schedule C Deductions for US Spiritual Businesses: The 2026 Complete List

Schedule C deductions for astrologers, tarot readers, and coaches in 2026. Software, Section 179 $1.25M, mileage 72.5c, home office, SEP-IRA rules.

Quarterly Estimated Taxes for US Spiritual Practitioners: 2026 Due Dates, SE Tax, and Safe Harbor

2026 deadlines: Apr 15, Jun 16, Sep 15, Jan 15 2027. SE tax 15.3% on 92.35% of net earnings. SS wage base $184,500. Safe harbor formulas.

Home Office Deduction for US Spiritual Practitioners: Simplified vs. Actual Expense Method in 2026

Simplified: $5/sqft up to $1,500. Actual: Form 8829, real expenses. SE tax 15.3% applies to Schedule C net profit. Worked examples for practitioners.

Wise Business Account Setup for Spiritual Practitioners: Fees, Tiers, and What Wise Is Not

Wise Business Essential is free to open. FX from 0.33%, receive USD via SWIFT for $6.11. Not a bank, not MoR. Setup steps and compliance notes.

Gumroad Setup for Spiritual Businesses: Fees, MoR Status, and What to Avoid in Your Listing Copy

Gumroad charges 10% + $0.50 per sale. MoR since Jan 2025, handles VAT globally. Setup steps, Discover 30% fee, and how to write listings safely.

Slovenia VAT for Digital Spiritual Services: 22% Rate, FURS Registration, and OSS

Slovenia charges 22% VAT on digital B2C services, unchanged for 2026. Non-EU astrologers: zero threshold, FURS portal, SI VAT number format, OSS filing.

Malta VAT for Digital Spiritual Services: 18% Rate, the EU's Second-Lowest Standard Rate

Malta charges 18% VAT on digital services - among the EU's lowest, alongside Luxembourg 17% and Cyprus 19%. Non-EU astrologers: OSS, zero threshold.

Cyprus VAT for Digital Spiritual Services: 19% Rate, OSS, and Tax Department Registration

Cyprus charges 19% VAT on digital B2C services - among the lower EU rates. Non-EU astrologers: zero threshold, CY VAT format, OSS quarterly filing.

Lithuania VAT for Digital Spiritual Services: 21% Rate, VMI Registration, and OSS

Lithuania charges 21% VAT on digital B2C services. Non-EU astrologers: zero threshold, VMI portal, LT VAT number formats (9 or 12 digits), OSS 2026.