Spanish Autónomo Tax Calculator (2024-2025)
Calculate your estimated taxes as a self-employed worker (autónomo) in Spain with our updated calculator
Tax Calculation Settings
Enter your income and select options to calculate taxes
Choose which details to show in the calculator
Show separate fields for different types of income
Show itemized business expense categories
Your total income before any deductions or taxes
Business expenses that can be deducted from your income
Select your tax residence region in Spain
Automatically calculate based on your experience as autónomo
The calculator will use the applicable flat rate based on your years as autónomo
Your current age (may affect certain deductions)
Enter 0 if you're just starting (eligible for flat rate)
Tax Results
Your estimated tax breakdown for 2024
Income & Expenses
Tax Breakdown
Net Income
This calculator provides estimates based on the 2024 tax rates. The results should be used as a guide only and not as a substitute for professional tax advice.
About This Calculator
Our Spanish tax calculator provides accurate tax estimations for self-employed and freelance workers (autónomos) in Spain based on the latest tax legislation for 2024 and 2025. It includes comprehensive regional tax rates for all autonomous communities and supports different income types with their specific tax treatments.
While we strive for accuracy, tax laws can change, and individual circumstances vary. Always consult with a professional gestor or tax advisor for personalized advice.
Data sources:Spanish Tax Agency (AEAT),Bankinter Tax Guide
How Spanish Income Tax Works
Spain's income tax system is complex and has several important characteristics that make it different from many other countries:
- Split National-Regional System: Spanish income tax (IRPF) is divided between the national government and the autonomous communities. Each portion accounts for roughly half of the total tax rate, but the regional part varies significantly depending on where you live.
- Progressive Taxation: Tax rates increase as your income rises through different brackets. This calculator applies the correct progressive rates to each portion of your income.
- Different Income Categories: Spain treats different types of income differently. General income (work, business activities, rental income) is taxed at the standard progressive rates, while savings income (dividends, interest, capital gains) has its own, typically lower, rate structure.
- Social Security Contributions: Self-employed workers pay monthly social security fees, which are generally deductible from taxable income. These start at reduced rates for new autónomos.
Spanish Income Tax Brackets (2024)
In Spain, income tax (IRPF) consists of two components: a state portion and a regional portion set by each autonomous community. The combined rates are what you'll effectively pay. Below are the current brackets for the most relevant regions.
State Income Tax Portion (Applies to all regions)
| Income Bracket | Rate |
|---|---|
| €0 - €12,450 | 9.5% |
| €12,450 - €20,200 | 12.0% |
| €20,200 - €35,200 | 15.0% |
| €35,200 - €60,000 | 18.5% |
| €60,000 - €300,000 | 22.5% |
| Over €300,000 | 24.5% |
Regional Tax Rates (Examples of popular regions)
Each autonomous community in Spain sets its own regional tax rates. These rates are added to the state portion to determine your total tax rate. Here are examples from some popular regions:
Madrid (2024)
Madrid typically has lower regional rates, making it one of the most tax-friendly regions in Spain.
| Income Bracket | Regional Rate | Total Rate* |
|---|---|---|
| €0 - €12,450 | 8.5% | 18.0% |
| €12,450 - €20,200 | 10.7% | 22.7% |
| €20,200 - €35,200 | 12.8% | 27.8% |
| €35,200 - €60,000 | 17.4% | 35.9% |
| Over €60,000 | 20.5% | 43.0% |
Cataluña (2024)
Cataluña tends to have higher tax rates, particularly for higher income brackets.
| Income Bracket | Regional Rate | Total Rate* |
|---|---|---|
| €0 - €12,450 | 10.5% | 20.0% |
| €12,450 - €20,200 | 12.0% | 24.0% |
| €20,200 - €35,200 | 15.0% | 30.0% |
| €35,200 - €60,000 | 18.8% | 37.3% |
| €60,000 - €120,000 | 23.5% | 46.0% |
* Total rate is the combined state + regional portions. This calculator uses the complete tax brackets for all 17 autonomous communities, including those not shown in these simplified examples.
Changes for 2025
The state tax brackets remain the same for 2025, but there is a notable change for savings income: the top rate on savings will increase from 28% to 30% for amounts over €300,000 in 2025. Our calculator automatically applies the appropriate rates based on the tax year selected.
Different Types of Income and Their Tax Treatment
In Spain, different types of income are taxed differently. Understanding these distinctions can help you better plan your finances:
General Income
This includes income from employment, professional activities, and general business operations. It's taxed at the standard progressive rates shown above.
Typical sources: Freelance work, consulting, professional services
Savings Income
Income from investments is taxed at different (typically lower) rates than general income.
| Income from Savings | Rate (2024) | Rate (2025) |
|---|---|---|
| €0 - €6,000 | 19% | 19% |
| €6,000 - €50,000 | 21% | 21% |
| €50,000 - €200,000 | 23% | 23% |
| €200,000 - €300,000 | 27% | 27% |
| Over €300,000 | 28% | 30% |
Typical sources: Dividends, interest, capital gains from investments
Rental Income
Income from renting property is generally taxed as part of general income, but with specific deductions available for property-related expenses.
Deductions often include: mortgage interest, property taxes, repairs, community fees
Deductions and Expenses for Autónomos
One of the benefits of being self-employed is the ability to deduct legitimate business expenses from your taxable income. Here are common deductions:
Fully Deductible Expenses
- Professional services (gestor, accountant, legal)
- Office supplies and materials
- Software subscriptions and digital tools
- Marketing and advertising
- Business insurance
- Education and training related to your business
- Social security contributions
Partially Deductible Expenses
- Home office (percentage of your home used for business)
- Vehicle expenses (when used for business purposes)
- Internet and phone (business portion)
- Meals and entertainment (generally limited to 50%)
- Utilities for home office (proportional)
Keep detailed records and receipts of all business expenses. The Agencia Tributaria may require documentation to prove these expenses are legitimate business costs.
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