Free tool
How much income tax do you pay as a freelancer?
Enter your annual net income (income minus expenses and social security contributions) and see your estimated income tax, broken down by bracket.
Your data
Enter your annual net income: income minus deductible expenses and social security contributions.
Quick examples:
Income − deductible expenses − social security. This is the amount income tax is charged on.
Family situation
Estimated income tax 2026
6.111 €/year
Effective rate: 20.4 %
- Taxable base
- 30.000 €
- Personal/family allowance
- 5.550 €
- Gross tax
- 7.166 €
- Allowance reduction
- −1.055 €
- Tax to pay
- 6.111 €
Breakdown by bracket
This is a guide. It uses combined rates (state + average regional). Your actual rate varies by region and any additional deductions.
How a freelancer's income tax is calculated
A freelancer's income tax is charged on the net income from economic activities: what you invoice, minus the deductible expenses of your activity and the social security contributions you pay.
Spain uses progressive rates by bracket: you don't pay the same percentage on all your income — each band is taxed at a higher rate. Your marginal rate applies to the last slice of your income; your effective rate is what you actually pay on the total.
The personal and family allowance reduces the tax: the same rates are applied to that allowance and the result is subtracted from your gross tax. It's how the system recognises that part of your income covers basic living costs and shouldn't be taxed.
The rates this calculator uses are an average of the state and regional scales. Your real result may vary depending on your region (Madrid, for example, has lower regional rates than the average).
Estimates only. This tool gives you an estimate based on the details you enter, but every situation is different and there may be factors it doesn't account for. It isn't a substitute for professional advice.
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