What are the current VAT rates in Spain in 2026?

In Spain there are four VAT rates: the standard 21% which applies to most products and services; the reduced 10% for food, transport and hospitality; the super-reduced 4% for essential products such as bread, milk and medicines; and 0% for exempt services such as healthcare and education.

How do I calculate VAT for an invoice?

To calculate VAT, multiply the base amount by the VAT rate divided by 100. For example, for a base of €100 with 21% VAT: 100 × 0.21 = €21 VAT. The invoice total would be €121. Our calculator does this calculation automatically.

How do I extract VAT from a price that already includes it?

To extract VAT from a final price, divide the total by 1 plus the VAT rate. For example, for a price of €121 with 21% VAT: 121 ÷ 1.21 = €100 base amount. The VAT would be €21. Select 'Extract VAT from total' in our calculator to perform this calculation.

What VAT should I apply to my services as a freelancer?

Most professional services are taxed at 21% standard VAT. However, some services have reduced rates or are exempt. For example, healthcare services are exempt, as is regulated training. Consult with your accountant if you have doubts about your specific activity.

When do I have to file quarterly VAT (form 303)?

Freelancers and SMBs must file form 303 quarterly: by April 20 (Q1), July 20 (Q2), October 20 (Q3) and January 30 of the following year (Q4). In the form you declare the output VAT (charged) minus the input VAT (paid), and pay or offset the difference.

What is input VAT and output VAT?

Output VAT is what you charge your customers on your sales invoices. Input VAT is what you pay on invoices from your suppliers and deductible expenses. In the quarterly declaration, you subtract input from output: if the result is positive, you pay; if negative, you can offset or request a refund.

VAT Calculator for Freelancers

Calculate VAT for your invoices instantly. Add VAT to a base amount or extract VAT from a total. Free, no registration required, updated for 2026.

What do you want to calculate?

Calculate VAT from baseAdd VAT to an amount without tax

Extract VAT from totalGet the base amount from a final price

Base amount (without VAT)

€

VAT Rate

Enter an amount to see results

How to use the VAT calculator

Calculating VAT for your invoices is very simple with our free tool. Follow these four steps:

Choose the calculation type

Select whether you want to add VAT to a base amount or extract VAT from an amount that already includes it.

Enter the amount

Type the amount in euros. You can use decimals separated by comma or period. The calculator accepts any amount.

Select the VAT rate

Choose between 21% (standard), 10% (reduced), 4% (super-reduced), or 0% (exempt) depending on your product or service.

Get instant results

The calculator automatically shows the taxable base, VAT amount, and total. No waiting, no rounding errors.

VAT rates in Spain 2026

Spain has four VAT rates depending on the product or service. Knowing which one to apply is essential for correct invoicing.

21% - Standard VAT

Applies to most products and services: electronics, clothing, professional services, hospitality and catering.

10% - Reduced VAT

For processed foods, passenger transport, hospitality, cultural event tickets, and water supply.

4% - Super-reduced VAT

Essential products: bread, milk, eggs, fruits, vegetables, books, newspapers, and medicines for human use.

0% - VAT exempt

Medical and health services, regulated education, insurance, residential rental, and financial operations.

Why use our calculator?

Designed for freelancers and small businesses that need to calculate VAT quickly and accurately.

Instant calculations

Real-time results with no waiting. Enter the amount, select the VAT rate, and get the base, VAT, and total instantly.

All VAT rates

Includes all four VAT rates in force in Spain: 21%, 10%, 4%, and 0%. Updated for 2026 with official regulations.

Free and no registration

Use it whenever you want without limits. We don't store your data, we don't ask for registration, no hidden costs. 100% free.

Frequently asked questions about VAT in Spain

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Stop calculating VAT. Invoice with automatic VAT.

With Invoo, VAT is calculated automatically on every invoice. Choose the rate (21%, 10%, 4%), enter the base amount, and done: invoice ready in 30 seconds. Complies with Verifactu, your accountant sees everything in real-time.