Spain Autónomo Calculator 2026
Where the money goes
| 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% |
Regimes checked
Every regime is checked against what you entered. Open one to see what it requires, what it is worth, and the conditions you confirm yourself.
Autónomo€34,359 kept · 57%
The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.
Revenue limits
- Up to €600,000 a year
Beckham LawNot available
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.
Duration
Qualifying activity
- Open to: certified entrepreneurial activity, highly qualified professional startup
- Excluded: ordinary self employment
The calculator does not check the conditions with a tick box, including the full wording below. You confirm them yourself.
Full legal wording1
Calculation limitations
Your result can move: rules we do not model may or may not apply to you.
Figures not yet fixed for this tax year 2
2 figures 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
Information only, not tax advice. Rates change; confirm your own situation with a qualified adviser. View sources and how we verify