Calculate how much IRPF you'll pay as a freelancer. Updated 2024-2026 tax brackets. Includes personal minimums, deductible expenses, and tax return results.
IRPF is a progressive tax on your income. Follow these steps to estimate it:
This is the total invoiced during the year before taxes. Add up all your issued invoices.
Include office rent, utilities, materials, insurance, training, and other business-related expenses.
The social security contributions paid are 100% deductible from net income.
Personal and family minimums reduce your taxable base. More children = less taxes.
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.
First bracket. The first €12,450 of taxable base are taxed at 19%. All taxpayers go through this bracket.
Second bracket. Income between these amounts is taxed at 24%. Only the portion exceeding €12,450.
Third bracket. 30% rate for medium incomes. Only applies to the portion exceeding €20,200.
Higher brackets for high incomes: 37% (€35,200-60,000), 45% (€60,000-300,000), and 47% (over €300,000).