Spain — Autónomo (RETA & IRPF) Net Income Calculator 2026
Calculate 2026 Spanish self-employed (Trabajador Autónomo) net take-home income under Estimación Directa Simplificada, including the 15-bracket income-based RETA contribution system, 80 €/mo Tarifa Plana, and progressive IRPF.
- 2026 RETA Social Security: 15 net-yield brackets (~205 €/mo to ~598 €/mo including 0.9% MEI), or Year-1 Tarifa Plana (80 €/mo), or regional Cuota Cero (0 €/yr in Madrid, Andalucía, Murcia, etc.).
- Estimación Directa Simplificada (≤600,000 €/yr): Deducts documented operating expenses, full RETA contributions, plus 5% gastos de difícil justificación (capped at 2,000 €/yr).
- IRPF & IVA: Progressive 19%–47% IRPF brackets with 5,550 € personal minimum, child minimums (2,400–4,500 €), and 3,400 € joint spouse Declaración conjunta reduction. Spain has 0 € domestic small-business IVA exemption (21% IVA from euro one on domestic taxable services).
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 20,894.39 € | 1,741.20 €/mo | 4,287.97 € | 4,817.64 € | 30.4% |
| 60,000.00 € | 39,768.34 € | 3,314.03 €/mo | 13,684.58 € | 6,547.08 € | 33.7% |
| 85,000.00 € | 53,794.49 € | 4,482.87 €/mo | 23,917.31 € | 7,288.20 € | 36.7% |
| 100,000.00 € | 62,044.49 € | 5,170.37 €/mo | 30,667.31 € | 7,288.20 € | 38.0% |
| 120,000.00 € | 73,044.49 € | 6,087.04 €/mo | 39,667.31 € | 7,288.20 € | 39.1% |