How does net income change with my inputs?

Net income depends on revenue, deductible expenses, the actual contribution paid, the tax regime and personal circumstances. As a model reference: with €23,000 annual revenue, €0 business expenses excluding RETA, an actual contribution of €80/month for 12 months, simplified direct estimation, an individual under 65 and no descendants, estimated IRPF is €3,392.40 and annual net income is €18,647.60. Changing any input changes the result.

How is a freelancer's net salary calculated?

Net salary = Billing - Deductible expenses - Freelancer quota - Income tax. First, subtract expenses from your billing to get net income. Then pay the freelancer quota based on your bracket. Finally, income tax is calculated on what's left minus personal deductions.

What percentage of my billing goes to taxes?

There is no universal percentage. It depends on profit, contributions, the tax regime, personal circumstances and payments on account. Enter your actual data and review estimated IRPF and contributions separately.

Is it worth increasing expenses to pay less tax?

Include only real expenses connected to your activity, supported by evidence and deductible under the applicable rules. The effect depends on your profit and circumstances; spending more does not create a fixed saving or improve your net income by itself.

How much do I save with the Flat Rate?

If you have a confirmed reduced contribution, enter it as the actual monthly payment. We do not assume a reduced 2026 amount or calculate grant entitlement.

Which autonomous communities have Zero Quota?

Grants vary by region and programme. They require an application and eligibility and may reimburse contributions already paid. Check the official call. This calculation neither deducts grants nor models their taxation.

Net Salary Calculator for Freelancers

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

Scope and limits of this estimate

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

Assumptions and limits

Business expenses exclude RETA, which is deducted separately. Computable RETA income applies the generic 7% reduction or 3% for qualifying societarios. The final societario floor requires a qualifying category held for at least 90 days; provisional payments may differ. An entered actual contribution is used for cash-flow estimation. Regional grants are conditional reimbursements, not added as income or automatically deducted. IRPF uses a reference combined scale, not regional rates. For descendants, check age, income, cohabitation and allocation. The 5% simplified deduction is capped at €2,000 and requires preceding-year turnover no greater than €600,000 and other conditions. Ceuta, foral regimes and the incompatible TRADE or single non-related-client reduction are excluded. The withholding balance is not your final tax-return result.

Spain · 2026 rules · Last verified 2026-10-05 · Review by 2026-12-31

Billing and expenses

Annual gross billing

€

Total billed during the year before taxes (excluding VAT)

Deductible expenses

€

Business expenses excluding RETA; contributions are deducted separately.

IRPF withholdings paid on invoices (€)

€

Total IRPF withheld on invoices you issued to Spanish professionals and businesses during the year. If all your clients are individuals or based abroad, leave at 0.

Freelancer configuration

Tax year

Self-employed category

Individual7% generic reduction for computable income

Societario in a qualifying statutory categoryConfirm the qualifying category and period; 3% generic reduction

Do you have a confirmed reduced contribution?

No, I'm already registeredI pay quota based on my real income

Yes, it's my first registrationEnter your actual monthly payment. No reduction is applied by default.

Month you started activity this year

Month you started activity this year. If you've been registered all year, leave as January.

Estimation regime

Simplified direct estimationPreceding-year turnover up to €600,000 and other conditions; 5%, maximum €2,000

Normal direct estimationNo simplified difficult-expense deduction

Actual monthly quota (optional)

€

Enter a confirmed monthly payment for cash-flow estimation. It does not determine final regularisation.

Personal situation

Taxpayer age

Age 65 or youngerPersonal minimum: €5,550

Age 66 to 75Personal minimum: €6,700

Over age 75Personal minimum: €8,100

Dependent children

Enter your annual billing to see the result

How to calculate your freelancer net salary

A freelancer's net salary is what you actually take home after paying taxes and contributions. Follow these steps:

Enter your billing

This is the total billed during the year before taxes (excluding VAT). Add up all your issued invoices.

Subtract deductible expenses

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

Indicate your freelancer status

Enter your situation and, if known, a confirmed actual contribution. Regional grants are not applied automatically.

Check your net salary

The calculator will show your monthly and annual net salary, with a breakdown of freelancer quota and income tax.

What deductions apply to your net salary

Your net salary depends on two major mandatory deductions: the freelancer quota and income tax. Understanding them helps you plan better.

Freelancer Quota

Ordinary contribution based on computable income. Actual provisional payments and final regularisation may differ.

Income Tax (IRPF)

Reference IRPF on revenue less expenses, RETA and eligible simplified deduction. Regional rates can differ.

Deductible expenses

Reduce your tax base: office rent, utilities, materials, training, insurance, accounting, advertising. More deductible expenses means less income tax.

Available benefits

Enter only a confirmed reduced contribution. Regional reimbursements are not granted or deducted automatically.

Why use our calculator?

Designed for freelancers who want to know what they really earn without surprises.

Clear assumptions

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

Figures to review

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

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 taxes calculate automatically when invoicing — no emails, no exports.

Frequently asked questions about freelancer net salary

Other calculators you might find useful

Calculadora

Income Tax Calculator

Calculate your annual IRPF with updated tax brackets

Calculadora

Self-Employed Quota Calculator

Find out how much you'll pay based on your real income

Calculadora

Hourly Rate Calculator

Calculate what rate to charge to reach your desired net salary

View all calculators

Stop calculating. Start invoicing.

With Invoo, you issue invoices and share invoicing data with your accountant.

Get started free

Net Salary Calculator for Freelancers

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

Scope and limits of this estimate

Estimate 2026 income after expenses, contributions and reference IRPF. This calculation requires twelve months of full activity.

Assumptions and limits

Spain · 2026 rules · Last verified 2026-10-05 · Review by 2026-12-31

Billing and expenses

Annual gross billing

€

Total billed during the year before taxes (excluding VAT)

Deductible expenses

€

Business expenses excluding RETA; contributions are deducted separately.

IRPF withholdings paid on invoices (€)

€

Total IRPF withheld on invoices you issued to Spanish professionals and businesses during the year. If all your clients are individuals or based abroad, leave at 0.

Freelancer configuration

Tax year

Self-employed category

Individual7% generic reduction for computable income

Societario in a qualifying statutory categoryConfirm the qualifying category and period; 3% generic reduction

Do you have a confirmed reduced contribution?

No, I'm already registeredI pay quota based on my real income

Yes, it's my first registrationEnter your actual monthly payment. No reduction is applied by default.

Month you started activity this year

Month you started activity this year. If you've been registered all year, leave as January.

Estimation regime

Simplified direct estimationPreceding-year turnover up to €600,000 and other conditions; 5%, maximum €2,000

Normal direct estimationNo simplified difficult-expense deduction

Actual monthly quota (optional)

€

Enter a confirmed monthly payment for cash-flow estimation. It does not determine final regularisation.

Personal situation

Taxpayer age

Age 65 or youngerPersonal minimum: €5,550

Age 66 to 75Personal minimum: €6,700

Over age 75Personal minimum: €8,100

Dependent children

Enter your annual billing to see the result