Starting out or already working as an autónomo in Spain? Our free self-employed calculator shows you exactly how much you will pay in Social Security quota and IRPF income tax for 2026, and what your estimated net income will be. No spreadsheets, no guesswork — just enter your expected annual income and get the full breakdown.
The new real-income based quota system (from 2023)
Since January 2023, Spain's Social Security quota for self-employed workers is based on actual net income rather than a chosen contribution base. The system uses 15 income brackets ranging from under €670/month to over €6,000/month, with monthly quotas between €200 and €590. This is a significant change from the previous system where autónomos could choose a low base to minimise costs — now contributions must reflect real earnings, with the full transition completed by 2025.
The new system benefits low-income autónomos (who pay less) but increases costs for high earners who previously chose the minimum base.
IRPF for self-employed professionals in Spain
As an autónomo, you pay IRPF (personal income tax) quarterly via model 130, based on your net income (income minus deductible expenses). The annual IRPF rate is progressive from 19% to 47%. Most autónomos who invoice to Spanish business clients apply a 15% IRPF withholding (retención) on their invoices — clients retain this and pay it to AEAT on your behalf, so your quarterly model 130 top-up is reduced accordingly. In the first three years of activity, the withholding rate is 7%.
Deductible expenses for autónomos
Properly accounting for deductible expenses is key to minimising your tax bill. Common deductible expenses include professional services (accountant, lawyer), office rent or home office proportion, equipment and supplies, telephone and internet (professional proportion), transport and travel for professional purposes, professional development and training, Social Security contributions themselves, and professional liability insurance. The Social Security quota is fully deductible from your IRPF base.
Flat-rate quota for new autónomos
New self-employed workers registering for the first time (or returning after at least two years) qualify for the tarifa plana: a reduced quota of €80/month for the first 12 months, regardless of income. Some autonomous communities extend this reduction further. The tarifa plana makes the initial year significantly cheaper and gives new autónomos time to build their client base before paying full contributions.
Frequently asked questions
How much does an autónomo pay in Social Security in 2026?
Under the real-income system, the monthly quota ranges from approximately €200 for incomes below €670/month to €590 for incomes above €6,000/month. The exact amount depends on your net income bracket. New registrants pay €80/month for the first year under the tarifa plana.
Do I need to pay IRPF and Social Security separately?
Yes. Social Security quota is paid monthly via direct debit. IRPF is paid quarterly via model 130 (or via client withholdings). The annual IRPF reckoning happens with your tax return (declaración de la renta) in April–June of the following year.
Can I deduct VAT as an autónomo?
If your activity is subject to VAT (most professional services are), you can deduct the VAT paid on deductible professional expenses against the VAT you charge clients. You declare this quarterly via model 303. If your expenses exceed your income in a quarter, you receive a credit.
What is the difference between autónomo and SL (limited company)?
As an autónomo you operate as an individual with unlimited personal liability. An SL (Sociedad Limitada) is a separate legal entity that limits your personal liability to your capital contribution. An SL typically becomes tax-advantageous when net profits exceed approximately €50,000–60,000/year, due to the flat 25% Corporation Tax rate vs the progressive IRPF rates for higher earners.
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