Autónomo tax in Spain
Being autónomo in Spain means three things: IRPF (income tax), IVA (VAT) and a monthly Social Security (RETA) contribution. Here are the 2025/26 headline figures.
The headline figures (2025/26)
- IRPF income tax (state scale): 19% up to €12,450, 24%, 30%, 37%, 45%, and 47% over €300,000 — combined with your region's scale.
- IVA (VAT) is 21% standard; you file Modelo 303 (VAT) and Modelo 130 (20% advance IRPF) each quarter.
- RETA Social Security is a monthly quota based on real net income; new autónomos get the tarifa plana of €80/month for the first year.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Spain figures are listed above.
A dedicated Spain calculator is on the way — this gives a general estimate. Use the accurate Spain rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Spain freelancer tax — FAQ
How much tax does an autónomo pay in Spain?
IRPF income tax runs from 19% to 47% on net profit (combined state + regional scales), plus 21% IVA and a monthly RETA social-security quota. New autónomos pay a flat €80/month RETA for the first year.
Which forms does an autónomo file?
Modelo 303 for VAT and Modelo 130 for the quarterly 20% IRPF advance, then the annual Renta (Modelo 100) between April and June.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.