Autónomo take-home pay calculator
Work out what you keep as a self-employed autónomo in Spain in 2026: social security for your income bracket, IRPF with the state and regional scales, and how it compares with being an employee on the same gross.
€2,116 a year less than an employee with the same gross salary in the same region.
Step by step
| Income invoiced in the year (excluding VAT) | €40,000 |
|---|---|
| Social security: base €1,437.91 a month × 31.5% | −€5,435 |
| Net business income | €34,565 |
| Hard-to-justify expenses (5%, max €2,000) | −€1,728 |
| Taxable base | €32,836 |
| State tax | €3,481 |
| Regional tax | €3,004 |
| IRPF | €6,485 |
| Take-home pay | €28,080 |
Contributions use the minimum base of your bracket (monthly net income €3,100 after the 7% generic deduction); you can choose a higher base.
Autónomo vs employee, 2026
| Income a year | Autónomo, take-home | Employee, take-home | Difference |
|---|---|---|---|
| €20,000 | €14,477 | €16,829 | −€2,351 |
| €30,000 | €21,176 | €23,452 | −€2,276 |
| €40,000 | €28,080 | €30,196 | −€2,116 |
| €50,000 | €34,394 | €36,190 | −€1,797 |
| €60,000 | €40,487 | €42,184 | −€1,697 |
| €80,000 | €51,988 | €53,853 | −€1,864 |
| €100,000 | €63,388 | €65,227 | −€1,839 |
Single, Madrid, no business expenses, minimum contribution base for the bracket. Employees' social security is shared with the employer, which adds more on top.
How autónomos are taxed
- Social security: you pay 31.5% of a contribution base that you choose within the bracket for your expected monthly net income (after a 7% deduction for generic expenses). The Social Security checks your real income after the year ends and adjusts if your base falls outside your bracket.
- IRPF: net income is what you invoice minus deductible expenses and your social security. In the simplified direct estimation regime you can also deduct 5% for hard-to-justify expenses, up to €2,000. The result is taxed with the same state and regional scales as a salary.
- New activity: in your first year with a profit and the next, 20% of net income is not taxed.
- Withholding: Spanish business clients withhold 15% of your invoices (7% in your first three years) as an advance on IRPF.
Assumptions
- A single person with no other income, living in the region chosen, 2026 rules. The Basque Country and Navarre have their own taxes and are not included.
- The reductions for economically dependent autónomos and for total incomes under €12,000 are not included.
- Fees exclude VAT, which you charge clients and pay over to the tax agency.
Frequently asked questions
How much tax does an autónomo pay in Spain?
On €40,000 of income with no expenses in Madrid in 2026, an autónomo pays about €5,435 in social security and €6,485 IRPF, keeping €28,080 a year (€2,340 a month). An employee on the same gross keeps €30,196.
How much is the autónomo social security payment in 2026?
It depends on your net income. You choose a base within the bracket for your expected monthly net income, and pay 31.5% of it. The lowest bracket's minimum base is €653.59 a month and the top bracket's €1,928.10. The 2025 tables were extended to 2026.
Is there still an €80 flat rate for new autónomos?
New autónomos get a reduced flat rate for their first 12 months, extendable for another 12 if their net income is below the minimum wage. The law fixed it at €80 a month for 2023 to 2025 and leaves later amounts to the budget; with no 2026 budget, check the current amount with the Social Security when you register.
Can autónomos use the Beckham Law?
Usually not: income from a self-employed activity in Spain is excluded. Since 2023 there are two exceptions, for an entrepreneurial activity accredited under the start-up law and for highly qualified professionals working for start-ups or in training and R&D.
Sources: BOE: Orden PJC/297/2026, article 18 (autónomo bases and rates 2026), BOE: Real Decreto-ley 3/2026 (2025 contribution tables extended to 2026), BOE: General Social Security Law, article 308 (net income for contributions), BOE: Self-employment Statute, article 38 ter (flat rate), AEAT: simplified direct estimation (5% hard-to-justify expenses, €2,000 cap), BOE: IRPF Law, articles 30 and 32, AEAT: 2026 withholding rates table. Employees: Spain take-home pay calculator.