Autónomo Tax Calculator 2026

What is IRPF?

IRPF (Impuesto sobre la Renta de las Personas Físicas) is the Spanish personal income tax. For autonomos it applies to your net profit — revenue after deducting general expenses and Social Security contributions, which become your taxable base (base imponible).

State + regional split

IRPF is split roughly 50/50 between the national government (state) and your autonomous community (region). Each applies its own progressive bracket table independently, so changing your region can significantly affect your total tax bill. Madrid has the lowest regional rates; Valencia, Catalunya and Asturias are among the highest.

Progressive brackets

IRPF is progressive — only the income within each bracket is taxed at that bracket's rate. Earning €1 more never makes your entire income jump to a higher rate. State rates range from 9.5% on the first €12,450 up to 24.5% above €300,000. Regional rates vary by community.

Personal minimum (mínimo personal y familiar)

Spain grants every taxpayer a personal minimum allowance — an amount of income that is effectively tax-free. It works by computing the tax on the allowance and subtracting that from your bill (not by reducing your taxable base). The base allowance is €5,550; it increases with age (65+, 75+), dependent children, cohabiting parents 65+/75+, and disability (including reduced mobility).

Autonomo-specific deductions

Before IRPF is calculated, your taxable base is reduced by:

• General expenses: 7% of revenue (max €2,000) for individual autonomos and 3% for directors — this sets the income bracket for Social Security. For IRPF, a separate 5% flat deduction (max €2,000) applies to everyone.
• Social Security contributions: your full annual SS quota is 100% deductible from the IRPF base.

Note: This calculator uses the direct estimation simplified method (estimación directa simplificada). Results are educational estimates. Consult a gestor or tax advisor for your actual declaration.