Work out what you actually keep as a self-employed worker (an autónomo) in Spain. Social security quota, income tax, the flat rate for new registrations and deductible expenses, all current for 2026.
How the calculator works
You only need one number to start: what you invoice, annually or monthly. From that the calculator estimates your social security quota and your income tax, and returns your monthly and annual net. Add more detail (flat rate, an accountant, deductible expenses, a pension plan) and the estimate sharpens.
It applies Spanish tax rules for 2026 and combines two deductions:
- The autónomo quota, the social security contribution under the RETA regime, which since 2023 is based on your actual net earnings.
- Income tax, progressive, applied to your taxable base once the quota, deductible expenses and legal reductions have been subtracted.
Everything updates as you type, with a breakdown of how much goes to social security, how much to the tax office, and how much each deduction saves you.
How much of what you invoice do you keep?
The question that matters: you invoice X, but what actually lands in your account? Between the quota and income tax, an autónomo typically keeps 60% to 67% of what they invoice, before costs such as an accountant.
| Annual invoicing | Autónomo quota | Estimated income tax | Net per year | Net per month | Share you keep |
|---|---|---|---|---|---|
| €15,000 | €293.90/mo | €2,037 | €9,436 | €786 | 63% |
| €20,000 | €296.60/mo | €3,083 | €13,358 | €1,113 | 67% |
| €25,000 | €395.90/mo | €3,937 | €16,312 | €1,359 | 65% |
| €30,000 | €423.30/mo | €5,192 | €19,729 | €1,644 | 66% |
| €40,000 | €474.30/mo | €7,858 | €26,450 | €2,204 | 66% |
| €50,000 | €543.30/mo | €11,049 | €32,431 | €2,703 | 65% |
| €60,000 | €543.30/mo | €14,749 | €38,731 | €3,228 | 65% |
| €80,000 | €604.80/mo | €22,736 | €50,007 | €4,167 | 63% |
| €100,000 | €604.80/mo | €31,736 | €61,007 | €5,084 | 61% |
General regime, no flat rate and no added deductible expenses, under 2026 rules. Your real case improves once you deduct expenses.
The two charges every autónomo carries
Unlike an employee, an autónomo handles their own tax. Two deductions decide your net.
The autónomo quota is a fixed monthly payment that, since 2023, depends on your actual net earnings: the more you make, the higher it gets.
Income tax is paid in advance through quarterly returns and through the withholding your clients apply to invoices, and it is calculated on your taxable base.
The difference from a payslip is that nobody deducts this for you automatically. Which is exactly why you want to know your net before setting rates or accepting a project.
The 2026 autónomo quota, and how it is worked out
Since the 2023 reform you no longer choose your contribution base freely: the quota follows your net earnings, invoicing minus deductible expenses. There are 15 brackets, and these are the ones this calculator applies for 2026.
| Monthly net earnings | Monthly quota 2026 |
|---|---|
| Up to €670 | €200.00 |
| €671 – €900 | €220.00 |
| €901 – €1,166 | €260.00 |
| €1,167 – €1,300 | €293.90 |
| €1,301 – €1,500 | €296.60 |
| €1,501 – €1,700 | €296.60 |
| €1,701 – €1,850 | €355.30 |
| €1,851 – €2,030 | €375.60 |
| €2,031 – €2,330 | €395.90 |
| €2,331 – €2,760 | €423.30 |
| €2,761 – €3,190 | €448.80 |
| €3,191 – €3,620 | €474.30 |
| €3,621 – €4,050 | €502.30 |
| €4,051 – €6,000 | €543.30 |
| €6,001 or more | €604.80 |
You can change bracket up to six times a year to track your real forecast. At year end social security reconciles: overpay and you get it back, underpay and they claim the difference.
The income tax bands the calculator applies (2026)
Income tax is progressive: you do not pay the same rate on everything, only on the part that falls inside each band.
| Taxable base | Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,451 – €20,200 | 24% |
| €20,201 – €35,200 | 30% |
| €35,201 – €60,000 | 37% |
| €60,001 – €300,000 | 45% |
| Over €300,000 | 47% |
Watch out: these are marginal rates, not effective ones. If your base is €32,000 and your top band is 30%, you do not pay 30% on all of it, only on the part above €20,200. Your effective rate will be considerably lower, and the calculator shows it.
Income tax combines a state scale with a regional one. This tool uses a general indicative scale; the final figure is settled in your annual return and depends on your region. The Basque Country and Navarre have their own foral regime.
The flat rate: around €80 a month to start
If you are registering as self-employed for the first time (or you have been out of the regime for two years, three if you already used the flat rate) you can pay a reduced quota of roughly €80 a month for the first 12 months, whatever you invoice.
In the second year you keep the reduced quota if your net earnings stay below the minimum wage; above it, you move to a higher quota of around €160 a month. From the third year the benefits end and you enter the bracket system.
The flat rate carries a less well-known extra: on top of the reduced quota it gives you a 20% reduction on your income tax base for the first two years. Tick the first-registration option in the calculator and pick the year to see it applied.
Deductible expenses: your main lever
This is the real advantage over being an employee: many costs you are already paying can be deducted, and every deductible euro lowers your taxable base and your tax bill.
Accountant, around €72.60 a month (€60 plus VAT), fully deductible. It is the one expense that also comes off your net, because it is real money leaving your account, but it usually pays for itself.
Private health insurance, deductible up to €500 a year per person on the policy.
Home office, the proportional share of your rent based on the square metres you work in (8 m² of an 80 m² flat = 10% of the rent).
Training, courses, books and certifications related to your work, fully deductible.
Software and subscriptions, tools, domains, hosting, office supplies.
Travel and meals, work meals and travel outside your municipality: up to €26.67 a day in Spain and €48.08 abroad, with a receipt.
Other, mobile phone at 50% of the bill, vehicle leasing at 50%, advertising, outsourced services.
And an automatic reduction many people miss: under the simplified direct estimation regime, the tax office lets you deduct a further 5% of net earnings for "expenses that are hard to justify", capped at €2,000 a year. The calculator applies it for you.
The pension plan play: up to €5,750 a year
The biggest tax advantage available to an autónomo, and the least used. An employee can contribute €1,500 a year to a pension plan with tax relief; an autónomo reaches €5,750 by combining an individual plan with a simplified employment plan.
What makes it powerful is not only the immediate saving (every euro contributed lowers your taxable base) but the mechanism: you are not removing the tax, you are deferring it. Money you would have paid today stays invested and compounding for years, and is only taxed when you draw the plan down. Over a working life that difference is substantial.
VAT is not your money, which is why it is not in the calculation
People starting out often confuse VAT with income. It is not. The VAT you charge on your invoices is not yours: you are collecting it on behalf of the tax office and paying it over each quarter. It does not affect your net, and the calculator leaves it out. The golden rule is not to spend it.
If you invoice companies outside Spain, in the EU or beyond, many of those transactions carry no VAT. Check your own case with your accountant.
Two real examples
Starting out on the flat rate, invoicing €40,000 a year. Quota: €80/month (€960/year) · 20% reduction on the base from the flat rate · taxable base ≈ €29,632 · income tax ≈ €7,055 → net ≈ €31,985/year, about €2,665/month.
General regime, invoicing €40,000 a year with no deductions. Quota: €474.30/month (€5,692/year) · taxable base ≈ €32,308 · income tax ≈ €7,858 → net ≈ €26,450/year, about €2,204/month.
Same invoicing, more than €5,500 of difference in the first year from the flat rate alone. Deductible expenses and a pension plan widen the gap further.
Frequently asked questions
How is an autónomo's net income calculated?
Take your annual invoicing, subtract the social security quota based on your net earnings, your deductible business expenses, and the income tax on your taxable base. Divide by 12 for the monthly figure.
How much of what I invoice do I keep?
Usually between 60% and 67%, before costs such as an accountant. On €30,000 invoiced you keep around €19,700 a year; on €50,000, around €32,400.
What is the autónomo quota in 2026?
It depends on your net earnings: from €200 a month (up to €670/month of earnings) to €604.80 a month (above €6,000/month). On the flat rate, around €80 a month in the first year.
How does the flat rate work in 2026?
A reduced quota of roughly €80 a month for the first 12 months for new registrations, plus a 20% reduction on the income tax base for the first two years. In the second year you keep the €80 if your earnings stay below the minimum wage.
Which expenses can I deduct?
Accountant, health insurance up to €500 a year, part of your rent if you work from home, training, software, documented travel and meals, 50% of your phone bill and more, plus the automatic 5% for hard-to-justify expenses, capped at €2,000.
How much can I put into a pension plan?
Up to €5,750 a year with tax relief, nearly four times what an employee can, combining an individual plan with a simplified employment plan.
Why does the calculator ignore VAT?
Because it is not your money: you collect it for the tax office and pay it over each quarter. It does not affect your net.
Is the income tax I pay quarterly the final amount?
No. Quarterly payments and invoice withholdings are payments on account. Everything is settled in your annual return.
Does this work for any region of Spain?
It uses a general indicative income tax scale; the regional part is settled in your annual return. The Basque Country and Navarre have their own foral regime.
What if I am on a payslip rather than self-employed?
Use the employee salary calculator instead, which applies employee social security and payroll withholding.
Sources and updates
Content and calculator updated for 2026 under current legislation: Spanish income tax law 35/2006 and Royal Decree 439/2007, including the 5% hard-to-justify reduction under simplified direct estimation; the RETA contribution system based on real net earnings and the 2026 social security order; the flat-rate rules for new registrations; and the 2026 pension contribution limits for the self-employed.
Last reviewed in 2026. This is an estimate; it does not replace advice from an accountant or your annual tax return.