Calculate your annual self-employed income tax
Calculate how much income tax you will pay and how much net income you will keep.
Your details
Your estimated income tax
You will pay about
€7,590.86
in income tax for the year
- Revenue less expenses and social security, before income tax
- €38,400.00
- Flat allowance for hard-to-document expenses
- €1,920.00
- Reduction for low business income
- €0.00
- Taxable base used for income tax
- €36,480.00
- State income tax component
- €4,072.30
- Regional income tax component
- €3,518.56
Estimated Spanish income tax rates
- Estimated combined average rate on the general taxable base
- 20.81%
- Marginal rate of the tax scales
- 35.90%
- Estimated general taxable base
- €36,480.00
- State general average rate
- 11.16%
- Regional general average rate
- 9.65%
- State rate for the next cent of taxable base
- 18.50%
- Regional rate for the next cent of taxable base
- 17.40%
We divide estimated state and regional tax by the general taxable base, not by your revenue. The personal allowance reduces the tax, not this denominator. The combined rate comes from the tax amounts, not the sum of already rounded percentages.
This adds the state and regional rates applicable to the next cent of taxable base. It is neither the percentage paid on all your revenue nor the exact tax on earning €1 more: allowances, reductions and expenses also matter.
These are estimated rates, before tax credits, shown to two decimal places. Withholdings and advance payments do not change them. They are not an official tax assessment.
Would you like your adviser to handle it for you?
Finlai keeps your income, expenses and taxes up to date, with an adviser who reviews your case.
Assumptions
- Tax year 2026, full-year Spanish tax residence and an individual return.
- Only income from this activity, with deductible annual expenses and no previous losses.
- No special personal allowances, start-up reduction or other special reductions.
Amounts are calculated in this browser. They are not sent, saved or added to the page address.
You may also find these useful
We calculate your activity’s taxable income from revenue excluding indirect taxes, deductible expenses and the annual contributions you enter. We apply the supported adjustments, personal allowance and state and regional scales. The result is before tax credits, not the balance payable or refundable on your return.
Tax year 2026, for an individual aged 18 to 65 who is tax-resident in Spain throughout the year, files individually and uses normal or simplified direct assessment. You must confirm the conditions in the form. Other income, additional family or disability allowances, carried-forward losses and special reductions are not covered. The tool does not calculate the Basque or Navarre tax systems or cases in Ceuta or Melilla.
VAT or IGIC, withholding and advance payments are not the same as annual income tax. We do not deduct them again when showing net income. The simulator’s rounding convention still needs comparison with the official assessment. It does not promise cash in your bank account, a refund or a filed return.
State and regional tax credits, such as certain rental or donation credits, are not included. Results are therefore always shown before those credits.
We use cents and decimal rounding for each adjustment and tax component. This convention has not yet been checked against official AEAT assessment. The figure is not a promise of a refund, bank balance or filed return.
Rules checked on 26 September 2026. Sources are in Spanish; this is not an official government calculator.
What are the income tax brackets in 2026?
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.