Lower-bracket bases frozen
The minimum bases in the first three brackets remain at 2025 levels, but the MEI raises the total rate to 31.5%.
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Freelancing
Taxes
What every freelancer should know this year
Since 2023, Spain's freelancer contribution system has been based on real income: your monthly fee depends on your earnings and on the base you choose within your bracket. In 2026 there are still 15 brackets; the first three minimum bases, for earnings below €1,166.70/month, remain at 2025 levels, while the MEI raises the total rate to 31.5%.
If you register for the first time, the €80/month flat rate remains available for the first 12 months. For income tax, professional freelancers apply a 7% withholding for the first three years and 15% from the fourth year onward. Tax brackets remain progressive, from 19% to 47%, applied step by step to your taxable base.
MEI at 0.9%
The Intergenerational Equity Mechanism rises to 0.9% for all freelancers, regardless of bracket.
Annual adjustment
If you do not adjust your bracket during the year, Social Security settles the difference in the following tax year.
Reduced withholding (7%)
Available in your registration year and the following two years. From the fourth year onward, the general 15% rate applies.
Frequently asked questions
The most common questions about taxes and freelancer contributions in Spain.
Using the minimum base in each bracket, the ordinary monthly freelancer contribution in 2026 ranges from about €205.88 to €607.35. Earnings of exactly €1,166.70/month already fall within the general table. If you have just registered, you can use the €80/month flat rate for the first 12 months.
If you are a professional freelancer, you apply a 7% withholding on your invoices during your registration year and the following two years. From the fourth year onward, the general withholding is 15%. Your clients, as long as they are companies or other professionals, apply this withholding and pay that amount to the tax agency on your behalf.
Income tax uses 6 progressive brackets: from 19% on the first €12,450 of taxable base to 47% for income above €300,000. Because it is tiered, only the portion of income above each threshold is taxed at the higher rate. In practice, the average effective rate paid by a freelancer is usually between 18% and 20% of net profit.
The flat rate lets you pay an €80/month contribution for the first 12 months if you register for the first time or if you have not been registered in RETA during the last 2 years (3 years if you already used this benefit before). Some autonomous communities also offer extra discounts or the so-called zero fee during the first months.
It depends on your net profit. Generally, below €40,000-€50,000 of annual profit, operating as a sole freelancer is usually simpler and more profitable. Above that range, a limited company can offer tax advantages thanks to the fixed 25% corporate tax rate compared with progressive income tax. Our comparison calculator lets you simulate both scenarios with your real figures.