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Autonomo Tax Calculator

Working as autonomo (self-employed) in Spain? Enter your annual income and expenses to see your Social Security cuota, IRPF tax, and real take-home pay. Uses the 2026 income-based tramo system.

€10,000€200,000

Office rent, equipment, software, internet, professional services, etc.

Standard SS cuota based on income tramo

Breakdown

Gross income€50,000
Deductible expenses-€5,000
Rendimiento neto€45,000
SS tramo (€3,621–4,050/mo)Base: €1,601.31/mo
Monthly cuota €504.41/mo
Annual Social Security€6,053
Gastos de dificil justificacion (5%)-€1,947
IRPF base imponible€37,000
IRPF tax€8,337
IRPF effective rate16.7%
Total tax + SS€14,390
Total effective rate28.8%

Annual net income

€30,610

Monthly net

€2,551

This calculator uses estimacion directa simplificada and minimum SS contribution bases for 2026. IVA is not included as it's collected from clients and paid to Hacienda separately. Actual IRPF may vary by autonomous community. Consult a gestor for your specific situation.

Frequently asked questions

How much does an autonomo pay in Social Security?

Since 2023, your cuota depends on your real net income under the income-based system. It has 15 tranches. At the lowest bracket (under €670/month net), you pay about €206/month. At the highest (over €6,000/month net), it's about €607/month. New autonomos get a flat rate of €80/month for the first 12 months.

What is tarifa plana?

A reduced Social Security rate of €80/month for new autonomos during their first 12 months. If your net income stays below the minimum wage (SMI), you can extend it for another 12 months. You qualify if you haven't been registered as autonomo in the previous 2 years.

What expenses can I deduct as autonomo?

Common deductible expenses include: office rent or coworking fees, equipment and software, internet and phone, professional services (gestor, lawyer), travel for work, professional training, and Social Security contributions. You must keep invoices for everything. On top of that, under estimacion directa simplificada, you get an automatic 5% deduction for "gastos de dificil justificacion" (hard-to-justify expenses), capped at €2,000/year.

Do I need to charge IVA?

Most autonomos must charge 21% IVA on all invoices and file quarterly (Modelo 303). Exempt professions include healthcare, regulated education, and financial services. If you invoice EU businesses, you don't charge Spanish IVA (inversion del sujeto pasivo) but must register in the ROI. IVA is not a cost to you: you collect it from clients and pay it to Hacienda.

Do some regions reduce the cuota further?

Yes. Several autonomous communities offer "cuota cero", subsidizing the €80 tarifa plana so you pay close to €0 for the first 12-24 months. As of 2026, Madrid, Andalucia, Cantabria, Aragon, Galicia, Murcia, Castilla-La Mancha, Castilla y Leon, La Rioja, Baleares, Extremadura, and Canarias offer some form of cuota cero. Catalonia, Valencia, Navarra, and Basque Country do not. Each region has its own eligibility rules and deadlines, so check with your local government.

Can an autonomo use Beckham Law?

Only under specific conditions since 2023. You need a Digital Nomad Visa or ENISA certification for innovative activity. Regular freelancers invoicing foreign clients do not qualify. See our Beckham Law guide for the full eligibility criteria.