Spanish autónomo tax calculator
Work out what you actually keep as a self-employed autónomo in Spain: the social-security cuota by earnings bracket, state and regional income tax, VAT, and the quarterly modelo 130 payment. Everything is calculated in your browser; nothing is sent to a server.
How it is calculated
- Annual income less deductible expenses gives net earnings.
- Less the social-security cuota, which depends on those same earnings and runs from €200 to €590 a month (or €80 on the tarifa plana).
- Less 5% for hard-to-justify expenses, capped at €2000, under estimación directa simplificada.
- What is left is the taxable base, which runs through the state scale and your region’s scale.
- The personal and family allowance is not subtracted from the base: it is relieved at each scale’s lowest rates, which is how the tax office applies it.
- The quarterly modelo 130 is 20% of profit so far, less €100 and less any tax clients already withheld.
Autonomous communities covered
Half of the income tax is set by each community on its own scale, so identical earnings are taxed differently depending on where you live. All 17 are included:
- Andalucía
- Aragón
- Asturias
- Illes Balears
- Canarias
- Cantabria
- Castilla-La Mancha
- Castilla y León
- Catalunya
- Extremadura
- Galicia
- Comunidad de Madrid
- Región de Murcia
- Comunidad Foral de Navarra
- País Vasco
- La Rioja
- Comunitat Valenciana
Frequently asked questions
How much tax does an autónomo pay in Spain?
A self-employed autónomo pays three separate things: the social-security cuota, which since 2023 depends on net earnings and runs from roughly €200 to €590 a month; income tax (IRPF), charged on net earnings after the cuota and split between a state scale and the scale of the region they live in; and VAT, which they charge clients and hand to the tax office, so it is not a cost to them.
How is an autónomo’s income tax calculated?
Start from income, subtract deductible expenses and the social-security cuota, and — under estimación directa simplificada — a further 5% for hard-to-justify expenses, capped at €2,000. That gives the taxable base. The state scale and the regional scale are both applied to it, and the personal and family allowance is then relieved at each scale’s lowest rates rather than deducted from the top.
How much is the autónomo social-security cuota in 2026?
The cuota follows brackets based on monthly net earnings: below €670 a month it is around €200, and above €6,000 it is around €590. Someone registering for the first time can take the tarifa plana, roughly €80 a month for the first months.
What is modelo 130 and how much is it?
It is the quarterly advance on income tax. Each quarter you pay 20% of profit so far, less a €100 relief and less any tax clients have already withheld on your invoices. It never goes below zero.
Does income tax differ by autonomous community?
Yes. Half of the income tax is set by the state and half by each community, each with its own scale, so the same earnings are taxed differently in Madrid than in Catalonia. Navarra and the Basque Country run their own foral system and apply their own scale instead of adding to the state one.
Indicative figures on 2026 rates. Not tax advice: regional scales change yearly and your final assessment may differ. Check with your gestor.
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