Spain Self-employed (autónomo) tax calculator 2026
A Spanish autónomo pays progressive IRPF on real net profit for 2026: 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above. Add RETA social contributions of roughly 31.4%, or the tarifa plana flat rate of €80/month for new autónomos.
This calculator estimates the combined tax bill for a Spanish self-employed worker (autónomo), covering progressive IRPF income tax on your real net profit plus RETA social security contributions for the 2026 tax year.
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Result
Spain Self-employed (autónomo) tax rates 2026
| Band or item | Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 to €20,200 | 24% |
| €20,200 to €35,200 | 30% |
| €35,200 to €60,000 | 37% |
| €60,000 to €300,000 | 45% |
| Over €300,000 | 47% |
| Social contributions (RETA self-employed (~31.4%)) | 31.4% |
Source: sede.agenciatributaria.gob.es
How is IRPF calculated for an autónomo?
As an autónomo you are taxed under the personal income tax system (IRPF) on your real net profit, meaning gross invoiced income minus deductible business expenses and social security contributions. IRPF is progressive, so each slice of income is taxed at its own rate rather than your whole profit being taxed at the top rate.
For 2026 the aggregated national plus standard regional bands are:
- Up to €12,450: 19%
- €12,450 to €20,200: 24%
- €20,200 to €35,200: 30%
- €35,200 to €60,000: 37%
- €60,000 to €300,000: 45%
- Above €300,000: 47%
These rates combine the state scale and a standard autonomous-community scale. Your exact totals vary by comunidad autónoma, since each region sets its own half of the tariff.
What social contributions does an autónomo pay?
On top of IRPF you pay into the special self-employed regime, RETA. This calculator models RETA at approximately 31.4%, applied to your contribution base under the real-income system where higher earnings mean a higher base and higher monthly quota. RETA contributions are deductible when working out your IRPF net profit, which lowers your income tax.
New autónomos can instead choose the tarifa plana, a reduced flat rate of €80 per month (about €960 per year) for the first 12 months, in place of the standard percentage. Select the RETA option in the calculator for a full-cost estimate, or the tarifa plana option if you qualify as a new registrant.
A worked example at €30,000 net profit
Suppose your net profit as an autónomo is €30,000 for 2026. IRPF is applied band by band:
- First €12,450 × 19% = €2,365.50
- Next €7,750 (to €20,200) × 24% = €1,860.00
- Next €9,800 (to €30,000) × 30% = €2,940.00
That gives IRPF of about €7,165.50, an effective income tax rate near 23.9% even though your marginal rate is 30%. RETA contributions modelled at 31.4% add a substantial social security cost on your contribution base, while a new autónomo on the tarifa plana would instead pay roughly €960 across the first year. Because contributions are deductible, your actual IRPF base is your profit after those contributions, so the real IRPF figure is somewhat lower than the gross-profit calculation above.
Frequently asked questions
How much tax does a Spanish autónomo pay?
An autónomo pays progressive IRPF on real net profit, from 19% up to €12,450 rising to 47% above €300,000, plus RETA social contributions of around 31.4%. On €30,000 profit, IRPF is roughly €7,165 before the deduction for contributions.
What is the RETA contribution rate for self-employed in Spain?
RETA, the special self-employed social security regime, is modelled here at approximately 31.4% of your contribution base. Contributions are deductible against IRPF, so they reduce the profit on which your income tax is calculated.
What is the tarifa plana for new autónomos?
The tarifa plana is a reduced flat social security rate of €80 per month (about €960 per year) available to new autónomos for their first 12 months, instead of the standard RETA percentage of around 31.4%.
What are the IRPF tax brackets for 2026?
The 2026 aggregated IRPF bands are 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000, and 47% above €300,000.
Is IRPF charged on gross or net income for autónomos?
IRPF is charged on your real net profit: gross invoiced income minus deductible business expenses and your RETA social security contributions, not on gross turnover.
Do IRPF rates vary by region in Spain?
Yes. The bands shown combine the state scale with a standard autonomous-community scale, so your exact IRPF total varies by comunidad autónoma, since each region sets its own half of the tariff.
Official sources
- Agencia Estatal de Administración Tributaria (AEAT) — Corporate & personal income tax