Contractor & Self-Employed Tax Calculator Spain 2026
Estimate what a freelance or contractor offer really means after RETA, business expenses and IRPF.
Known in Spain as registering as self-employed (autónomo) under the RETA regime.
Step 1 of 6
Step 1 of 6
What's your expected annual self-employed income?
Use the amount you expect to invoice before expenses, RETA or income tax.
Step 2 of 6
Roughly, what are your monthly business expenses?
Estimate your monthly work-related costs: software, phone, internet, professional services, travel or workspace.
Deductible expenses reduce your taxable income, lowering both your IRPF and your RETA quota bracket. Keep receipts for all business expenses.
Step 3 of 6
What type of self-employed registration applies to you?
This affects the generic expense adjustment used by Social Security and may also affect the minimum contribution base.
Step 4 of 6
Will the reduced self-employed contribution apply to you during 2026?
Known in Spain as the cuota reducida or tarifa plana: €88.64/month (€80 base + Mechanism of Intergenerational Equity) instead of your standard RETA quota.
Step 5 of 6
Does the 20% new-activity income tax reduction apply to you for 2026?
This is separate from the reduced Social Security contribution. It has different conditions: a genuinely new activity, estimación directa, the first tax period with positive net income (or the following one), a €100,000 limit on the amount the reduction applies to, and an exclusion if more than half of that year's income comes from a person or company that paid you employment income the year before you started.
Step 6 of 6
Which region of Spain will you live in?
Region only affects your IRPF as self-employed (autónomo) — it never changes your RETA bracket, quota or the generic expense adjustment.
Basque Country and Navarre use separate foral tax systems and are not included in this comparison.
Self-employed result · 2026 estimate
See what €0 in revenue leaves after costs, RETA and IRPF.
Calculating your estimate…
Annual cash result
Keep revenue, costs, Social Security and tax visibly separate.
The result above answers the practical question. The sections below explain how RETA and IRPF reach that number without mixing the two calculations.
Invoiced revenue€0
−
Business expenses€0
−
RETA + IRPF€0
=
Estimated annual net€0
Calculation details
Start with the money you keep. Then explain RETA and IRPF separately.
The cash result is one simple subtraction. RETA and IRPF are shown underneath as two separate estimates because they use different rules and should not be read as one continuous calculation.
1 · Your annual cash result
From invoiced revenue to estimated take-home income
What is left after the expenses you entered, estimated Social Security and estimated annual IRPF.
Annual invoiced revenue€0
Entered business expenses−€0
Estimated RETA−€0
Estimated annual IRPF−€0
Estimated annual take-home income€0
2 How your RETA was estimated Social Security contribution band and quota
RETA starts with your income after the business expenses you entered. The generic adjustment below is used only to identify the Social Security contribution band.
Revenue after entered business expenses€0
Difficult-to-justify expenses reflected in the RETA computable return−€0
Income before the generic RETA adjustment€0
Generic RETA adjustment−€0
Annual income used to identify the band€0
Monthly income used to identify the band€0
RETA table and bracket—
Estimated contribution base used€0
Standard monthly RETA€0
Estimated annual RETA€0
The 7% adjustment is not another cash expense.
It is used only to identify your RETA contribution band and is not reused as an IRPF deduction.
3 How your IRPF was estimated Taxable business income and annual income tax
IRPF starts again from the real business result. RETA is deducted because it is a real business expense, then the difficult-to-justify-expenses allowance is applied separately.
Revenue after entered business expenses€0
Estimated annual RETA−€0
Income before difficult-to-justify expenses€0
Difficult-to-justify expenses−€0
Net taxable business income before startup reduction€0
Income used for the IRPF estimate€0
Estimated annual IRPF€0
Quarterly payments are not another tax on top.
Quarterly payments and invoice withholding are advance payments towards the annual IRPF result, not an additional tax on top of this estimate.
4 Assumptions and limits What this estimate includes and what it leaves outside
Included in this estimate
Not included automatically
Planning
Explain what the estimate means before adding next steps.
What is outside this estimate
What to check next
Use the result to make a decision, not just read a number.
Get updated on autónomo and RETA changes
Occasional updates when RETA quotas, IRPF rates or self-employed rules change.
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SalaryInSpain provides indicative estimates for informational purposes only, based on 2026 official rates (AEAT, Orden PJC/297/2026, Seguridad Social España, Art. 93 Ley 35/2006). Results are approximations and do not constitute tax advice.
What this autónomo estimate includes and excludes
- This is a simplified self-employed estimate for autónomos registered under RETA, using estimación directa simplificada — not estimación objetiva (módulos).
- RETA contributions depend on your registration type (individual: 7% generic adjustment; company partner/administrator with 90+ days: 3% adjustment plus a special minimum base), your income bracket, chosen base, coverage and annual Social Security regularization. The minimum quota for your bracket is shown; you may choose a higher contribution base within your bracket.
- The 7%/3% adjustment is used only to determine your RETA bracket — it is never treated as an IRPF expense, and it is a different concept from the 5% difficult-to-justify expense allowance below.
- This estimate includes the standard 5% expense allowance (gastos de difícil justificación), capped at €2,000, and — only when you confirm eligibility — the separate 20% new-activity income tax reduction (Art. 32.3 LIRPF), capped at €100,000 of net income.
- The reduced Social Security contribution (cuota reducida/tarifa plana) is never automatic. It depends on meeting the initial-registration or 2/3-year break requirements for the first period, or an active request plus staying under the annual minimum wage (SMI) for the second period — being new to self-employment is not sufficient on its own, and this tool cannot verify your eligibility.
- Regional comparison covers common-regime regions (territorio común) only — Basque Country and Navarre use separate foral tax systems and are not included. Region affects your IRPF only, never your RETA bracket or quota.
- Quarterly IRPF payments (Modelo 130) are not shown separately, and this estimate is not the final, guaranteed amount from your tax return or Social Security regularization. Actual tax obligations depend on your specific circumstances.
Always consult a qualified Spanish tax advisor before filing. © 2026 SalaryInSpain.