["Business Ethics, the Environment &Responsibility, EarlyView. ", "\nABSTRACT\nThis study examines the tax morale of the self‐employed using a multilevel model grounded in the socio‐psychological framework. It aims to demonstrate that individual personality and values influence tax morale among the self‐employed. Additionally, the moderating role of institutional context on the influence of personality and values on tax morale was explored. Findings from hierarchical linear modeling (HLM) indicate that conscientiousness and altruism are positively associated with tax morale, whereas egoism is negatively related to tax morale. Furthermore, the institutional context, including governance quality and education level, moderates the impact of individual personality and values on tax morale. These findings provide a broader understanding of tax morale by integrating personal and contextual characteristics. Alongside this theoretical contribution, this paper offers valuable insights for tax authorities in devising policies and programs to foster tax compliance among the self‐employed.\n"]