Self-employed taxes and costs in Spain in 2026
A self-employed worker in Spain normally has to plan for three separate reductions from invoiced revenue: genuine business expenses, Social Security contributions under RETA and IRPF income tax. IVA or VAT, where applicable, is collected and reported separately and should not be treated as spendable professional income.
1. RETA Social Security contribution
Your expected net returns place you in a 2026 contribution band. Within the permitted range for that band, your chosen contribution base determines the monthly quota. Contributions paid during the year are provisional and Social Security can later regularise them using final income information. This calculator uses the minimum base for the applicable band as a planning estimate; choosing a higher base would increase the actual quota.
2. IRPF on self-employed income
IRPF is estimated from net taxable business income rather than gross invoices. The calculation starts again from revenue after the business expenses you enter, deducts the estimated RETA contribution and then applies the assumptions for simplified direct assessment shown in the methodology. The autonomous community affects this IRPF estimate but not the RETA band.
3. Business expenses
Legitimate activity expenses can reduce taxable income, but they still reduce the cash left for you. Enter realistic costs such as software, accounting, professional insurance, equipment, phone, internet, travel or workspace rather than treating every payment as automatically deductible.
4. IVA and quarterly payments
This calculator does not add IVA to revenue or model periodic IVA returns. It also estimates annual IRPF rather than showing Modelo 130 instalments as an additional cost: those instalments are payments on account of the annual tax, not a second income tax charge.
What changes in the first years as an autónomo?
Two different reliefs are often confused. An eligible new registration may receive the reduced Social Security contribution for a limited period. Separately, Article 32.3 of the IRPF law can reduce qualifying positive net income from a new activity by 20% in the first positive tax year and the following one, subject to its conditions and limits. Neither relief is automatic, and eligibility for one does not prove eligibility for the other, so the calculator asks about them separately.
What this 2026 autónomo calculator covers
- annual invoiced revenue before expenses, RETA and IRPF;
- the business expenses you enter;
- the 2026 RETA band and an estimated minimum contribution;
- eligible reduced-contribution months entered by you;
- an annual IRPF estimate for common-regime regions; and
- the separate 20% new-activity reduction when you confirm it applies.
It does not calculate IVA, local or sector-specific charges, accounting fees you have not entered, or foral income tax in the Basque Country or Navarre. Compare a contractor offer with employment using the self-employed vs employee guide.
Official references: 2026 RETA bases and rates (Orden PJC/297/2026), Importass self-employed guide and Article 32.3 LIRPF.