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Spain Autónomo Tax Calculator 2026

As of 2026, autónomos in Spain pay a monthly social security quota of €200 to €590 across 15 net-income tramos (each tramo’s minimum base × 30.6%, plus a 0.9% MEI supplement), IRPF at combined rates of 19% to 47%, while new registrations pay a flat €80 per month for the first 12 months and apply a 20% reduction to taxable income.

The link reproduces your exact inputs.

The 2026 cuota table — all 15 tramos

Monthly net income → monthly quota, calculated on each tramo’s official minimum contribution base (Orden PJC/297/2026, art. 18) at the 30.6% self-employed rate. “With MEI” adds the 0.9% Mecanismo de Equidad Intergeneracional. Paying on a higher base within your tramo raises the quota and your future pension.

Tramo Net income / month Min. base Quota / month With MEI
1 Up to €670 €653.59 €200 €205.88
2 €670 – €900 €718.95 €220 €226.47
3 €900 – €1,166.7 €849.67 €260 €267.65
4 €1,166.7 – €1,300 €950.98 €291 €299.56
5 €1,300 – €1,500 €960.78 €294 €302.65
6 €1,500 – €1,700 €960.78 €294 €302.65
7 €1,700 – €1,850 €1143.79 €350 €360.29
8 €1,850 – €2,030 €1209.15 €370 €380.88
9 €2,030 – €2,330 €1274.51 €390 €401.47
10 €2,330 – €2,760 €1356.21 €415 €427.21
11 €2,760 – €3,190 €1437.91 €440 €452.94
12 €3,190 – €3,620 €1519.61 €465 €478.68
13 €3,620 – €4,050 €1601.31 €490 €504.41
14 €4,050 – €6,000 €1732.03 €530 €545.59
15 Over €6,000 €1928.10 €590 €607.35

How the estimate is built

Spain taxes the self-employed through two channels that barely talk to each other. Seguridad Social takes a fixed monthly quota chosen from the tramo table above — based on your forecast net income, adjustable up to six times a year, and settled against reality after Hacienda closes the year. Hacienda then taxes profit through IRPF: income minus deductible expenses (including those same quotas), minus a flat 5% hard-to-justify allowance capped at €2,000, run through the progressive scale with a personal minimum of €5,550 credited at the bottom.

Starting out is deliberately cheap: the tarifa plana replaces the tramo quota for 12 months (24 if you stay under the minimum wage), and IRPF grants a 20% reduction on net positive income in your first profitable year and the one after. The combination means a first-year autónomo netting €40,000 keeps several thousand euros more than an established one — worth knowing before you compare Spain against Portugal’s simplified regime, where the first-year advantage works through the taxable coefficient instead.

This estimate assumes estimación directa simplificada (the default for most freelancers), an individual autónomo rather than a company director, and the combined reference IRPF scale — your comunidad autónoma sets its own half of the scale, which moves the result by roughly one to three points at the top. Results are planning estimates, not tax advice; a gestoría will pin down your exact case.

Frequently asked questions

How is the autónomo cuota decided in 2026?

Since 2023 the monthly quota depends on your real net income, split into 15 tramos. Orden PJC/297/2026 sets a minimum contribution base for each tramo; the quota is that base times the 30.6% self-employed rate (28.30% common contingencies, 1.30% professional, 0.90% cessation of activity, 0.10% training), plus a 0.9% MEI supplement. That works out to €200/month at the bottom and €590/month above €6,000/month of net income. You can change tramo up to six times a year, and Seguridad Social later regularizes against the income you actually reported to Hacienda.

What is the tarifa plana and who gets it?

New autónomos (who have not been registered in the previous two years) pay a flat €80/month for the first 12 months — about €88.64 including the MEI supplement. It extends for 12 more months if your net income stays below the minimum wage (SMI). The flat rate replaces the tramo table regardless of what you earn in year one.

Which expenses can I deduct, and what is the 7% rule?

In estimación directa simplificada you deduct real business costs (gestoría, software, coworking, professional insurance, supplies) plus your social security quotas. On top, the law grants a flat allowance for “hard-to-justify expenses” of 5% of net income, capped at €2,000 per year — this calculator applies it automatically. Note that many online guides still quote 7%: that higher rate applied only to tax year 2023 and has since reverted to 5%.

Does my comunidad autónoma change the result?

Yes, moderately. Half of the IRPF scale is set regionally: Madrid is among the cheapest and Comunidad Valenciana or Cataluña among the most expensive, with top combined rates ranging from about 45% to 54%. This calculator uses the standard combined reference scale (19%–47%), so expect a shift of a few hundred euros per year at middle incomes depending on where you live.

What happens if I pick the wrong tramo?

Nothing dramatic — the system self-corrects. After the tax year closes, Seguridad Social compares the income you declared to Hacienda with the tramo you paid. If you underpaid, you settle the difference; if you overpaid, you get a refund. Choosing a realistic tramo just avoids a big settlement later.

Data sources & verification