Question 1

How much is the freelancer contribution in 2026?

Accepted Answer

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.

Question 2

What income tax withholding should I apply to my invoices?

Accepted Answer

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.

Question 3

What are the income tax brackets in 2026?

Accepted Answer

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.

Question 4

How long does the freelancer flat rate last?

Accepted Answer

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.

Question 5

Is it better to be a freelancer or start a limited company?

Accepted Answer

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.

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What every freelancer should know this year

Lower-bracket bases frozen

MEI at 0.9%

Annual adjustment

Reduced withholding (7%)

Frequently asked questions