<human>:  What are the tax rules for freelancers?
<bot>: The specific tax rules for freelancers will vary by country and jurisdiction, but in general, freelancers are required to pay income tax on all their earnings. They must also submit an annual tax return, either to their local government or to their own tax office, in order to declare their taxable income. In addition, they may also be required to pay value added tax (VAT) on certain goods and services that they provide. In the US, freelancers usually must pay self-employment tax, which covers Social Security and Medicare contributions.