How much income tax does a freelancer pay?

With a €30,000 base and €5,550 minimum, our reference scale estimates €6,111. Actual IRPF also depends on your region and circumstances.

What are difficult-to-justify expenses?

For supported eligible simplified cases, 5% applies to positive net income up to €2,000. It cannot be combined with the incompatible TRADE or single non-related-client reduction. This tool excludes Ceuta.

What expenses can I deduct as a freelancer?

An expense reduces profit only when it relates to the activity, is supported by evidence and meets the applicable requirements. Business travel and meals, among other expenses, can have specific conditions and limits; confirm eligibility and keep evidence.

What is the personal and family minimum?

The national reference minimum is €5,550, €6,700 over age 65 and €8,100 over age 75. Descendant minimums require eligibility and may be shared. The minimum is not subtracted directly from the taxable base; its tax is calculated separately.

When should I use the 7% invoice withholding rate?

The 7% rate may apply in the year you start the professional activity and the following two years if you did not carry out another professional activity in the previous year and you notify the payer. It is a payment on account and does not determine your final IRPF.

What's the difference between normal and simplified direct estimation?

Simplified estimation requires, among other conditions, preceding-year turnover up to €600,000 and no opt-out. This tool applies 5%, capped at €2,000, only for supported eligible cases.

Income Tax Calculator for Freelancers

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

Scope and limits of this estimate

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

Assumptions and limits

Enter activity income and expenses, excluding other income and deductions. Tax on the base and tax on the minimum are calculated separately. Include only descendants meeting age, income and cohabitation requirements; shared entitlement requires allocation. The 5% difficult-expense deduction is capped at €2,000 and requires simplified direct estimation: preceding-year turnover no greater than €600,000 and the other eligibility conditions. Ceuta, foral regimes and the incompatible TRADE or single non-related-client reduction are excluded. The balance after entered withholdings does not determine a refund: other income, deductions and Modelo 130 prepayments are omitted.

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

Income and expenses

Annual gross income

€

Total invoiced in the year before taxes

Deductible expenses

€

Rent, utilities, materials, training, etc. Do not include your social security quota here — that has its own field.

Annual self-employed quota

€

Total social security contributions paid. Do not also include this in Deductible expenses to avoid double-counting the deduction.

Tax configuration

Reference estimate · 2026

Tax 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

Withholdings paid (€)

€

Total IRPF withholdings shown on the invoices you've issued to Spanish businesses and professionals. Leave at 0 if all your clients are individuals or abroad.

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 income to see the calculation

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

Reference tax subtracts tax on the personal and family minimum from tax calculated on the base.

IRPF tax brackets reference scale · 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.

Clear assumptions

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

Figures to review

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

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

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Income Tax Calculator for Freelancers

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

Scope and limits of this estimate

2026 IRPF estimate using a reference combined scale. This is not your regional tax calculation or tax return.

Assumptions and limits

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

Income and expenses

Annual gross income

€

Total invoiced in the year before taxes

Deductible expenses

€

Rent, utilities, materials, training, etc. Do not include your social security quota here — that has its own field.

Annual self-employed quota

€

Total social security contributions paid. Do not also include this in Deductible expenses to avoid double-counting the deduction.

Tax configuration

Reference estimate · 2026

Tax 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

Withholdings paid (€)

€

Total IRPF withholdings shown on the invoices you've issued to Spanish businesses and professionals. Leave at 0 if all your clients are individuals or abroad.

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 income to see the calculation