How freelancers are taxed in Spain for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.
Updated for the 2026 tax year · reviewed Sep 10, 2026
Spain freelancer tax regimes
Illustrative calculation for €50,000 gross annual income.
Self-employed (autónomo)
Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket).
Social security (RETA)
€6,360
Income tax (IRPF)
€11,848
Total tax & contributions
€18,208
Effective rate
36.4%
Net income
€31,792
Assumptions
IRPF is the combined state + typical-region scale (19/24/30/37/45/47%); regional variation is not modelled
The personal/family minimum (mínimo personal) is not modelled, slightly overstating IRPF
RETA contribution is the minimum monthly quota for your net-income tramo (€200–€590/mo, 2026 frozen), annualised
RETA contributions are deducted from the IRPF base
Effective rate is total tax and contributions over gross revenue
How does Self-employed (autónomo) work for freelancers in Spain?
Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket).
How does Impatriate regime (Beckham Law) work for freelancers in Spain?
Special regime for new residents: a flat 24% on Spanish-source income up to €600,000, and 47% above. Not available to most freelancers.
Are these Spain tax figures official advice?
No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.
This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.