How to calculate your freelancer income tax

IRPF is a progressive tax on your income. Follow these steps to estimate it:

Enter your gross income

This is the total invoiced during the year before taxes. Add up all your issued invoices.

Subtract deductible expenses

Include office rent, utilities, materials, insurance, training, and other business-related expenses.

Enter your social security quota

The social security contributions paid are 100% deductible from net income.

Review your personal situation

Personal and family minimums reduce your taxable base. More children = less taxes.

IRPF tax brackets 2024-2026

IRPF is a progressive tax with 6 brackets. Each bracket applies a different rate to the portion of income that falls within it, not the total.

Up to €12,450: 19%

First bracket. The first €12,450 of taxable base are taxed at 19%. All taxpayers go through this bracket.

€12,450 - €20,200: 24%

Second bracket. Income between these amounts is taxed at 24%. Only the portion exceeding €12,450.

€20,200 - €35,200: 30%

Third bracket. 30% rate for medium incomes. Only applies to the portion exceeding €20,200.

From €35,200: 37-47%

Higher brackets for high incomes: 37% (€35,200-60,000), 45% (€60,000-300,000), and 47% (over €300,000).

Why use our calculator?

Designed for freelancers who want to plan their taxes with confidence.

2026 taxes without stress

Calculations with official 2026 brackets. Know exactly what you'll pay in your tax return. No anxiety about Hacienda, no last-minute surprises.

Deductions your gestoría would approve

Personal minimum, difficult-to-justify expenses, dependent children. Calculations just like your tax advisor would do — no errors to fix later.

And when you invoice, your gestoría is already connected

This calculator is from Invoo, the software that connects your invoicing with your gestoría in real time. Your withholdings calculate automatically when invoicing — no emails, no exports.

Frequently asked questions about freelancer income tax

Stop calculating. Start invoicing.

With Invoo, invoice in 30 seconds — just invoicing, no features you won't use. Your withholdings calculate automatically, your gestoría sees everything in real time, and you're Verifactu compliant without thinking. €10.90/month, all included.