Spain Autónomo Calculator — 2026

Amounts you enter are per Annual business revenue Deductible business expenses Savings income (dividends, interest, capital gains) Region Income tax here is a national scale plus the scale of your region — the region changes the number. How you are taxed

Autónomo — estimación directa simplificada — The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.
Régimen especial de impatriados (art. 93 LIRPF, 'Ley Beckham') — You are moving to Spain after 5 tax years as a non-resident, with a certified entrepreneurial activity or as a highly qualified professional working for a start-up; runs for up to 6 years.

What you do First year as a freelancer Contribution status Dependent children Of those, children under 3 Your age Dependent parents or grandparents aged 65+ Of those, aged 75+ Your certified disability degree (%)

Left after tax and contributions €34,359 ≈ €2,863 a month · effective rate 31.3%

Business income after expenses	€50,000	Revenue €60,000 less deductible expenses €10,000
RETA — contingencias comunes	-€5,438	28.30% of the G10 base (€1,601.31 per period)
RETA — contingencias profesionales (IT 0.66% + IP/MS 0.64%)	-€250	1.30% of the G10 base (€1,601.31 per period)
RETA — protección por cese de actividad	-€173	0.90% of the G10 base (€1,601.31 per period)
RETA — formación profesional	-€19	0.10% of the G10 base (€1,601.31 per period)
RETA — mecanismo de equidad intergeneracional (MEI)	-€173	0.90% of the G10 base (€1,601.31 per period)
Income tax	-€9,588	Taxable base €41,947.05 (after €6,052.95 contributions and €2,000 of standard deductions)
Left after tax and contributions	€34,359	Effective rate 31.3%

Which regime is mine?

Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see — how long you have been in the country, what you did before — you confirm yourself.

Autónomo — estimación directa simplificada — The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.

Fits what you entered in the form.

Left after tax and contributions: €34,359

Régimen especial de impatriados (art. 93 LIRPF, 'Ley Beckham') — You are moving to Spain after 5 tax years as a non-resident, with a certified entrepreneurial activity or as a highly qualified professional working for a start-up; runs for up to 6 years.

Not available with your inputs: Open only to these activities: certified entrepreneurial activity, highly qualified professional startup (activity not specified)

Available for 6 tax years in total
Not tax resident in Spain during the 5 tax periods preceding the year of the move to Spain (art. 93.1.a LIRPF; reduced from 10 to 5 by Ley 28/2022 with effect from 1 Jan 2023).

Beckham Law calculator

Ticking a box is your own confirmation, not advice — the conditions come from the same verified sources as the rates.

Do I qualify for Autónomo?

The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.

Anything measurable — income limits, the type of activity — is checked live by the calculator above as you type.

Compare with another country:Portugal

Figures not yet fixed for this tax year

These amounts are applied in practice, but the text that fixes them for this tax year does not exist yet: either the statute has not been passed, or the body that sets the figure publishes it later than the year it applies to. We show them because leaving them out would give you a worse answer, not a safer one — and we show you exactly what each one rests on.

regimes[0].reduced_contribution.amount_per_period (EUR 80/month, tarifa plana) — EUR 80/month was fixed by law only for 2023-2025 (DT 5ª RDL 13/2022); from 2026 the amount must be set by the annual Budget Law, which has not been passed (budget rollover). No norm of statutory rank sets the 2026 figure. Seguridad Social nevertheless applies EUR 80 de facto and publishes the 2026 tables with it. Publishing it is less wrong than omitting the reduced cuota altogether, which would overstate a new freelancer's first-year cost by roughly EUR 1,400. (what we relied on) · we re-check after 2026-12-31
regimes[0].reduced_contribution.surcharge_per_period (EUR 8.64/month, MEI on top of the reduced cuota) — Derived from the total of EUR 88.64/month that Seguridad Social publishes for 2026 (88.64 - 80.00). It rests on the same unpassed Budget Law as the EUR 80 itself, and the MEI base used by the administration to reach 88.64 is not stated in any norm we could open. (what we relied on) · we re-check after 2026-12-31

This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.