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)

€

Enter the amount before VAT is applied

VAT Rate

Select the applicable VAT rate

Calculation result

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 three steps:

Choose the calculation

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

Enter the amount

Type the amount in euros. You can use decimals separated by comma or period.

Select the VAT rate

Choose between 21% (standard), 10% (reduced), 4% (super-reduced) or 0% (exempt).

VAT rates in Spain

In Spain there are 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.

10% - Reduced VAT

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

4% - Super-reduced VAT

Essential products: bread, milk, eggs, fruits, vegetables, books and medicines.

0% - VAT Exempt

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

Why use our VAT calculator?

Instant and accurate calculations without rounding errors
All Spanish VAT rates updated for 2026
Completely free, no registration or usage limits
Works on mobile, tablet and desktop
Option to calculate VAT or extract it from a final price
Ideal for freelancers, SMBs and any professional

Frequently asked questions about VAT

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