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Spain self-employed net income calculator 2026

The calculator estimates the net take-home for a Spanish autónomo (self-employed) in 2026: it subtracts IRPF-deductible business expenses, the RETA (Régimen Especial de Trabajadores Autónomos) social security quota determined by net-income tramo under Orden PJC/297/2026, and state and regional IRPF income tax applying the Art. 32.2 LIRPF reduction. Because RETA contributions are themselves deductible, the taxable base and quota are resolved iteratively. Estimate only; verify with a tax adviser.

The monthly amount for 2026 has not been set by law yet (pending the annual State Budget Law); checking this will not compute an unconfirmed figure.
Net / year€20,969.35from €30,000.00 gross
Gross revenue from activity (ingresos brutos)€30,000.00
Deductible expenses (gastos deducibles)-€0.00
State income tax (IRPF estatal)-€2,369.91
Regional income tax (IRPF autonómico)-€2,090.15
Net take-home (renta neta autónomo)€20,969.35

Effective deduction rate 30.1 % · of which income tax 14.9 %

Dataset last reviewed 2026-07-17 · tax year 2026 · 198 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Calculate gross IRPF net income (rendimiento neto del IRPF): subtract IRPF-deductible business expenses from total annual revenue. Under estimación directa simplificada (simplified direct-estimation method), also deduct 5% for hard-to-evidence expenses, capped at €2,000 per year.
  2. Derive the RETA net income for tramo lookup: apply the 7% generic deduction (estimación directa) or 3% (estimación objetiva — modules method), then divide by 12 to obtain the monthly net figure used to identify the applicable RETA tramo.
  3. Locate the RETA tramo under Orden PJC/297/2026: three tramos cover the reduced table (monthly net below €1,166.70) and twelve tramos cover the general table (from €1,166.70 upward). Each tramo sets a minimum and maximum contribution base; the default is the tramo minimum.
  4. Compute the monthly RETA quota: chosen contribution base × 31.50% total rate (contingencias comunes 28.30%, AT/EP 1.30%, MEI 0.90%, cese de actividad 0.90%, FP 0.10%). Annual RETA quota equals the monthly quota multiplied by 12.
  5. Resolve the circularity: RETA contributions are themselves deductible for IRPF, which reduces the taxable base and may shift the tramo. The calculator iterates to convergence — typically fewer than ten steps — ensuring the final quota and taxable income are mutually consistent.
  6. Apply IRPF and calculate net income: apply the Art. 32.2 work-income reduction, personal and family minimum, and state and regional IRPF scales to the converged taxable base. Final net income equals gross revenue minus deductible expenses minus RETA quota minus IRPF.

FAQ

How does the income-linked RETA system work in 2026?

Since 1 January 2023 (Real Decreto-ley 13/2022), autónomos contribute to Social Security based on actual estimated net income rather than a freely chosen base. Monthly net income determines the applicable tramo and the total contribution rate on the chosen base is 31.50% in 2026. Contributions during the year are provisional; the TGSS reconciles them against the final net income declared in the annual IRPF return.

Can I choose my contribution base within my tramo?

Yes. Within the minimum and maximum base of the applicable tramo, you may change your contribution base up to six times per year. After the fiscal year closes, the TGSS compares provisional payments against the base corresponding to your actual declared net income and issues a refund or a supplementary charge accordingly.

What is the annual RETA regularisation?

Once the annual IRPF return is filed, the TGSS recalculates contributions using the actual net income reported. If declared income exceeds the provisional estimate, the shortfall is due; if it is lower, the excess is refunded. Keeping accurate records of income and deductible expenses throughout the year supports accurate provisional contributions.

Which expenses are deductible for IRPF as a self-employed person?

Ordinary deductible expenses include supplies, office rent, insurance, depreciation, and employee wages — any expense incurred in the course of the activity. RETA contributions are also deductible, which creates the circularity the calculator resolves iteratively. Under estimación directa simplificada an additional 5% lump-sum deduction for hard-to-evidence expenses applies, capped at €2,000 per year.

Is the flat-rate tarifa plana available to new autónomos in 2026?

The regime introduced by Real Decreto-ley 13/2022 set a flat monthly quota of €80 for the first 12 months following registration. The specific 2026 amount had not been officially confirmed at the time the underlying data were verified; check the TGSS electronic headquarters for the current figure before registering.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 198 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • Boletín Oficial del Estado — Orden PJC/297/2026, de 30 de marzo — tipos de cotización Régimen General Art. 4.a
  • Derived from Boletín Oficial del Estado, Orden PJC/297/2026 (derived) — Sum of the four VERIFIED employee components published by Orden PJC/297/2026 for indefinido contracts: contingencias comunes 4,70% (Art. 4.a) + desempleo indefinido 1,55% (Art. 33.2.a.1º) + formación profesional 0,10% (Art. 33.2.c) + MEI 0,15% (Art. 16) = 6,50%. The Orden states each component but never publishes this combined total.
  • Derived from Boletín Oficial del Estado, Orden PJC/297/2026 (derived) — Sum of the four VERIFIED employee components published by Orden PJC/297/2026 for temporal contracts: contingencias comunes 4,70% (Art. 4.a) + desempleo temporal 1,60% (Art. 33.2.a.2º) + formación profesional 0,10% (Art. 33.2.c) + MEI 0,15% (Art. 16) = 6,55%. The Orden states each component but never publishes this combined total.
  • Boletín Oficial del Estado — Ley 35/2006 IRPF consolidada Art. 63 — escala estatal, última modificación 29/04/2026
  • Boletín Oficial del Estado — Legislación consolidada (Comunidad de Madrid) — Decreto Legislativo 1/2010, de 21 de octubre (Comunidad de Madrid), texto refundido de tributos cedidos, Art. 1 — escala autonómica IRPF; legislación consolidada BOE, Art. 1 vigente desde 22/12/2023 (Ley 13/2023), sin cambios para 2026
  • Boletín Oficial del Estado — Legislación consolidada (Cataluña) — Decreto Legislativo 1/2024, de 12 de marzo (Cataluña), Codi tributari de Catalunya, Art. 611-1 — escala autonómica IRPF; legislación consolidada BOE, actualizada 22/05/2026
  • Boletín Oficial del Estado — Legislación consolidada (Andalucía) — Ley 5/2021, de 20 de octubre (Andalucía), de Tributos Cedidos, Art. 23 — escala autonómica IRPF; legislación consolidada BOE, actualizada 31/12/2025
  • Boletín Oficial del Estado — Ley 26/2014 — additional €2,000 for workers accepting position in different municipality
  • Agencia Estatal de Administración Tributaria — AEAT practical example — confirms €3,500 additional deduction for active worker with disability 33%-64%
  • Agencia Estatal de Administración Tributaria — AEAT Manual 2025 Fase 3 — reducción máxima por obtención de rendimientos del trabajo
  • Boletín Oficial del Estado — Orden PJC/297/2026, Art. 18.2 y 37 — RETA contingencias comunes 28.30%
  • Boletín Oficial del Estado — RDL 13/2022 — Art. 308.1.c.a LGSS: 7% deducción genérica for estimación directa autónomos

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Spain tax guides

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