Tax Calculator for Spain: Self-Employed Workers, Limited Companies (SL) and Individuals

How much money do you actually keep after taxes? This tax calculator for Spain tells you in seconds. Enter your annual revenue and your deductible expenses, choose whether you operate as a self-employed worker (autónomo) or through a limited company (SL), and you will get a complete estimate of your tax burden: personal income tax broken down by bracket, the social security quota that matches your income level, Corporate Income Tax and, most importantly, your final net profit. It is free, requires no registration, and works just as well for those already invoicing in Spain as for anyone considering registering as self-employed, incorporating an SL, or relocating their business to the country.

What exactly does this tool calculate?

Unlike generic simulators, this calculator replicates the real tax structure that a professional or a company faces in Spain and shows you the full breakdown, item by item:

• Personal income tax (IRPF) by progressive brackets: you will see how much you pay within each bracket of the scale (from 19% to 47%), not just a single global figure.
• Self-employed social security quota (RETA): calculated under the real-income contribution system, with monthly payments ranging from roughly 200 to 590 euros depending on your bracket.
• Corporate Income Tax: if you select the limited company option, the tool applies the corresponding rate to your profit.
• Final net profit: the amount that actually ends up in your pocket after expenses, contributions and taxes, displayed alongside a chart so you can visualize the split.

How to use the calculator step by step

1. Choose your entity type

Select whether you want to run the numbers as a self-employed worker (IRPF) or as a limited company (Corporate Income Tax). This is the factor that changes the result the most. In fact, one of the most useful ways to work with the tool is to run the same scenario twice, once under each option, to compare which structure suits your revenue level best.

2. Enter your annual revenue

Enter your gross annual income, excluding VAT. If you are not invoicing yet, use a realistic projection: the tool is just as valuable for planning a business that does not exist yet.

3. Add your deductible expenses

Accounting fees, utilities tied to your activity, software, materials, business travel. The more accurate this figure is, the more reliable your estimate will be, because taxes in Spain are not calculated on what you invoice, but on your net income.

4. Review the breakdown

The result shows your taxable base, the IRPF detail bracket by bracket, your annualized social security quota and your final net profit. It is the same type of preliminary analysis we perform in a professional tax simulation, delivered in an automatic, indicative format.

The taxes a self-employed worker pays in Spain

A self-employed professional in Spain faces three main financial obligations. The calculator covers the first two, which are the ones that determine your real profitability:

Item	What it is	How much it represents
Personal income tax (IRPF)	Progressive tax on your net income	From 19% to 47% by bracket
Self-employed quota	Monthly social security contribution based on real income	Approx. 200 to 590 €/month depending on bracket
VAT	Consumption tax you charge clients and settle quarterly	21% standard rate (not a cost if managed properly)

The most common mistake when starting a business in Spain is looking only at revenue. Two self-employed workers invoicing 60,000 euros each can carry very different tax burdens depending on their deductible expenses, their autonomous community and their structure. That is why the bracket-by-bracket breakdown this tool provides is so revealing: many users discover that their real effective rate is considerably lower than their marginal rate, while others discover the opposite, that they are paying more than necessary due to a lack of proper tax planning.

What if I operate through a limited company?

The major tax advantage of an SL is that it pays Corporate Income Tax at a flat rate, instead of the progressive IRPF scale. The standard rate is 25%, with reduced rates available for newly created companies and smaller businesses. This means that, beyond a certain profit level, the company structure becomes more efficient than the self-employed regime. That said, the comparison is not as simple as setting 25% against 47%. You also need to factor in the director’s salary, the corporate self-employed quota (autónomo societario), the taxation of dividends, and the incorporation and maintenance costs of the company. The calculator gives you the first snapshot; if the numbers start to justify a change of structure, our team can guide you through the company incorporation process and the full tax design.

The taxes an individual pays in Spain (even if you are not self-employed)

Here is the key point many people overlook: in Spain, being a tax resident means you are taxed on your worldwide income, not just your salary. An individual has a much broader tax life than their paycheck, which is why understanding how the income tax brackets work is useful even if you have never considered registering as self-employed. Rental income, capital gains, wealth, inheritances, or assets held abroad can completely change your tax bill.

Direct taxes

These tax what you earn or what you own:

• Personal income tax (IRPF): a progressive tax on income, with state brackets ranging from 19% to 47%, on top of which the regional bracket applies. If you are a tax resident, you are taxed on your worldwide income.
• Wealth tax: taxes your net worth (assets and rights minus debts) above certain exempt minimums that vary by autonomous community.
• Inheritance and gift tax: applies to what you receive through inheritance or donation, with rates and reliefs that depend largely on your autonomous community.

Indirect taxes

These do not depend on your income, but on what you consume or transfer:

• VAT: 21% standard, 10% reduced (hospitality, transport, general food), and 4% super-reduced (bread, milk, medicine, books).
• Transfer tax (ITP): taxes the purchase of second-hand goods and rentals between private individuals.
• Municipal capital gains tax (plusvalía): a local tax on the increase in value of urban land when you sell, donate, or inherit a property.
• Property tax (IBI): an annual municipal tax on simply owning a property.

Assets abroad and special regimes

If you hold property, accounts, or securities outside Spain, you are likely required to report them through Form 720. And if you have relocated to Spain to work, the Beckham Law may be of interest to you: a special regime for impatriates that the calculator also accounts for and that completely changes how you are taxed during your first years in the country.

Who benefits most from this calculator

• New self-employed workers: before registering, you will know how much you need to invoice to reach the net income you are aiming for.
• Established freelancers: to identify the point at which incorporating an SL starts paying off from a tax perspective.
• Foreigners relocating to Spain: if you are arriving on a digital nomad visa or as an independent professional, this is the fastest way to understand the Spanish tax system. And if you are relocating as an employee, check whether you qualify for the Beckham Law, which changes the entire picture.
• Entrepreneurs comparing structures: choosing between self-employment and an SL is one of the decisions with the greatest financial impact when setting up a business in Spain.

The limits of any calculator (and when you need an advisor)

Let’s be honest: no online calculator replaces a tax advisor. This tool uses the state IRPF scale and standard assumptions, but your final tax bill also depends on the regional component (Madrid does not tax the same way Catalonia does), your personal and family circumstances, the deductions available for your specific activity, and special regimes such as the modules system or the Beckham Law itself. Use it for what it is: a rigorous, indicative estimate that helps you make informed decisions. When those decisions carry serious amounts behind them, a change of structure, a transfer of tax residency, a growing turnover, the next step is a professional review. At ILLAY Legal we combine tax advisory and legal services under one roof, including personal tax returns for residents and non-residents.