Free Spain Autónomo Tax Calculator — Cuota + IRPF 2026

How to use

1. Enter your average monthly net income — business income minus deductible expenses, before the cuota. If your income varies, use the yearly average divided by 12.
2. Set the tarifa plana toggle if you are in your first 12 months as an autónomo — it replaces the bracket cuota with €88.56 a month.
3. Choose your contribution base. Minimum is what most autónomos pay; maximum raises your benefits but costs up to €1,606.88 a month.
4. Click Calculate My Autónomo Tax to see your bracket, monthly cuota, monthly IRPF and the take-home pay you keep.

How it works

Spain's self-employed pay two things: the cuota to Social Security (RETA) and IRPF income tax to the tax agency (AEAT). Since 2023 the cuota is set by your real income, not by a flat fee you pick. Social Security sorts your average monthly net income into one of 15 brackets — three in a reduced table below €1,166.70 a month, twelve in the general table above it — and each bracket carries a minimum and maximum contribution base. You pay 31.5% of the base you choose: 28.30% common contingencies (pension, sick pay), 1.30% occupational contingencies, 0.90% cessation of activity (the self-employed unemployment benefit), 0.10% training and 0.90% MEI, the intergenerational equity surcharge. The 2026 table is the 2025 table rolled over unchanged by Real Decreto-ley 3/2026; only the MEI rose, from 0.8% to 0.9%. The Spanish salary after-tax calculator shows the same logic for employees, who pay a very different mix.

IRPF is charged on what is left after the cuota: your annual net income minus the year's cuota, minus a 5% deduction for hard-to-justify expenses (capped at €2,000 a year) if you use simplified direct estimation. The state scale is progressive — 19% to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above — and every autonomous community adds its own regional scale on top, so the state figure here is the floor. In practice you pay IRPF quarterly through modelo 130 (20% of each quarter's net profit) and settle the difference in the annual return. One quirk to know: the net income Social Security uses is not exactly your tax figure — it adds the cuota back and deducts 7% for generic expenses (3% for company directors) before dividing by twelve, which can push you a bracket up or down.

Two safety nets matter. First, the tarifa plana: €80 a month plus €8.56 MEI for your first 12 months, extendable by another 12 if your net income stays below the minimum wage (SMI). Second, the annual adjustment: after your tax return, Social Security compares what you paid with your real bracket and either bills the shortfall in one go or refunds the excess automatically before 30 April of the following year. You can change your base up to six times a year in the Import@ss portal, so review it every quarter. Just arrived in Spain and need somewhere for clients to pay you? ExpatMoneyEU's guide to the best bank accounts in Spain compares the accounts that work best for freelancers and new arrivals.

Worked example

The 2026 autónomo cuota table at a glance

Sources: Orden PJC/297/2026, art. 18 (bases and rates for 2026); Real Decreto-ley 3/2026 (rollover of the 2025 table); AEAT — state IRPF scale, tax year 2026; Seguridad Social (TGSS) — RETA contribution rules and Import@ss.

Frequently asked questions

How much is the autónomo cuota in Spain in 2026?

In 2026 the minimum autónomo cuota is €205.88 a month (net income up to €670) and the minimum of the top bracket is €607.35 a month (net income over €6,000). The cuota is 31.5% of your contribution base, set by the 15-bracket table in Orden PJC/297/2026. If you choose the maximum base of €5,101.20, the cuota reaches €1,606.88 a month.

How is the autónomo cuota calculated in Spain?

Social Security places you in one of 15 brackets by your average monthly net income (rendimiento neto). Each bracket has a minimum and maximum contribution base; you pay 31.5% of the base you choose — 28.30% common contingencies, 1.30% occupational contingencies, 0.90% cessation of activity, 0.10% training and 0.90% MEI. Most autónomos pay the minimum base, so the cuota is simply 31.5% of that bracket's minimum base.

What is the tarifa plana for new autónomos in 2026?

New autónomos registering for the first time (or returning after at least two years away) pay a flat €80 a month for the first 12 months, plus €8.56 of MEI — €88.56 in total — whatever they earn. It can be extended for a further 12 months if your net income stays below the minimum wage (SMI). After the flat rate ends you move to the cuota of your real income bracket.

How much IRPF does an autónomo pay in Spain?

Autónomos pay IRPF on their net income after deducting the cuota and deductible expenses, using the state scale: 19% to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above. Regional scales add their own rates on top in most autonomous communities, so the state scale is the floor, not the final bill. Quarterly modelo 130 payments are 20% of quarterly net profit.

Can I change my autónomo contribution base during the year?

Yes — up to six times a year, in the Import@ss portal, with changes taking effect on 1 March, 1 May, 1 July, 1 September, 1 November or 1 January depending on when you request them. Raise the base when the year is going better than forecast, because every month you contribute below your real bracket is claimed back in the annual adjustment; lower it if work dries up.

What is the annual autónomo adjustment (regularización)?

After you file your income-tax return, the tax agency sends your real income to Social Security, which sets your definitive bracket and compares it with what you paid. If you paid below your real bracket's minimum base, you pay the difference in one instalment; if you paid above your bracket's maximum base, Social Security refunds the difference automatically before 30 April of the following year. The tarifa plana is not adjusted during its first 12 months.

Do autónomos charge VAT (IVA) in Spain?

Most autónomos charge 21% IVA on their invoices and file quarterly modelo 303 returns, reclaiming the IVA they paid on business purchases. Some activities use reduced rates (10% or 4%), and a few are exempt. IVA is separate from the cuota and IRPF in this calculator — it passes through your business and is not part of your take-home pay.

What if I earn less than €670 a month as an autónomo?

You still register and pay the lowest bracket's cuota of €205.88 a month, unless you are on the tarifa plana (€88.56 for the first year). There is no earnings floor below which registration is optional — Spanish law requires registration in the RETA from the first day of self-employed activity, however small the income, though in practice very occasional income is often handled differently; ask a gestor if your case is borderline.

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