Worked example
Anna is a UX designer in Valencia. She invoices €4,000 a month and spends €500 on business costs: €3,500 profit. Her social security fee is €478.68 a month and her estimated income tax about €8,062 a year. She keeps roughly €2,350 a month, and must also set aside the €840 of VAT she collects each month.
2026 social security bands for autónomos
Your fee depends on your net monthly income (after a 7% allowance for general expenses). This is the minimum fee in each band; you can choose a higher base.
| Net income per month | Minimum base | Minimum fee |
|---|---|---|
| Up to €670 | €653.59 | €205.88 |
| €670 – €900 | €718.95 | €226.47 |
| €900 – €1,167 | €849.67 | €267.65 |
| €1,167 – €1,300 | €950.98 | €299.56 |
| €1,300 – €1,500 | €960.78 | €302.65 |
| €1,500 – €1,700 | €960.78 | €302.65 |
| €1,700 – €1,850 | €1,143.79 | €360.29 |
| €1,850 – €2,030 | €1,209.15 | €380.88 |
| €2,030 – €2,330 | €1,274.51 | €401.47 |
| €2,330 – €2,760 | €1,356.21 | €427.21 |
| €2,760 – €3,190 | €1,437.91 | €452.94 |
| €3,190 – €3,620 | €1,519.61 | €478.68 |
| €3,620 – €4,050 | €1,601.31 | €504.41 |
| €4,050 – €6,000 | €1,732.03 | €545.59 |
| Over €6,000 | €1,928.10 | €607.35 |
How the calculation works
- Profit = invoicing (excluding VAT) − business expenses.
- Social security: your band's minimum base × 31.5% (2026 rate, including the 0.9% MEI surcharge). First-year flat rate: €88.64.
- Income tax: Spain's general IRPF scale (19%–47%) on profit minus social security, minus the tax on the €5,550 personal allowance. Your final figure depends on your region and deductions.
- Form 130: 20% of the quarter's profit, paid in April, July, October and January.
Sources: Seguridad Social — autónomo bases and rates · Royal Decree-law 13/2022 · Agencia Tributaria — IRPF.
Frequently asked questions
How much does a self-employed person pay in Spain?
Self-employed workers (autónomos) pay a monthly social security fee that depends on net income: from €205.88 to €607.35 a month at the minimum base in 2026. New autónomos pay €80 plus MEI (€88.64) for the first year. Income tax (IRPF) comes on top, at progressive rates from 19% to 47%.
What is the autónomo flat rate (tarifa plana)?
A reduced social security fee of €80 a month plus the MEI surcharge (€88.64 in 2026) during your first 12 months as self-employed. It can be extended another 12 months if your net income stays below the minimum wage (€17,094 in 2026).
Do I charge VAT as a freelancer in Spain?
Yes, most services carry 21% VAT, which you collect and pay to the tax office every quarter with Form 303. Invoices to businesses in other EU countries usually go without VAT (reverse charge).
What is Form 130?
A quarterly advance payment of income tax: 20% of your cumulative profit for the year, minus what you have already paid and any tax withheld by clients. If at least 70% of your income had withholding the previous year, you don't have to file it.
Is it better to be employed or self-employed in Spain?
Employees pay 6.50% social security and the employer pays about 30% more on top. Autónomos pay the whole fee themselves, so to take home the same as a salaried job you usually need to invoice 30–50% more than the equivalent gross salary.