Self-Employed Tax Calculator Spain 2026
Estimate your autonomo social security quota, income tax and net earnings based on the income-based contribution system. No sign-up, no data sent to servers.
Your income & situation
Does not include the flat-rate quota (€80/month for new self-employed) or regional tax deductions. Indicative estimate only.
Enter your income to see the result
How the calculation works
- Preliminary net income — Gross income minus deductible expenses.
- Hard-to-justify expenses (simplified method only) — 5% of the preliminary net income, capped at €2,000 per year.
- Self-employed quota — Based on your monthly net income bracket (2026 income-based system), a rate of ~31.4% is applied to the minimum contribution base for that bracket.
- Income tax (IRPF) — The 2026 state progressive scale applied to net income minus the personal minimum (€5,550).
- Net income — Net income minus annual quota minus estimated income tax.
Frequently asked questions
How does the Spanish autonomo quota work in 2026?
Since 2023, the self-employed contribution is based on actual income. Your monthly net income falls into one of 15 brackets, each with a minimum contribution base. The total rate applied to that base is approximately 31.4% (common contingencies, cessation of activity, professional training and MEI).
What expenses can I deduct as self-employed?
Any expense directly linked to your activity: supplies, office or workshop rent, materials, insurance, professional memberships, training, mobile/internet costs (proportional), and more. Under the simplified method you also get an automatic 5% deduction (max €2,000) for hard-to-justify expenses.
What is the invoice withholding rate?
The standard rate is 15%. New self-employed can apply 7% during the year of registration and the two following years. These are advance payments deducted by your clients; the actual tax due is settled in your annual return.
Is the flat-rate quota included?
No. New self-employed in Spain pay a flat €80/month for the first 12 months (extendable if income stays below the minimum wage). This simulator uses the standard brackets; your actual quota if newly registered will be much lower.
Simplified vs standard direct assessment — what's the difference?
Under simplified assessment you get an automatic 5% deduction (up to €2,000) for hard-to-justify expenses without needing receipts. Under standard assessment there is no automatic deduction, but all real, documented expenses can be deducted without a cap.