Spain Autónomo Calculator

Since 2023, the RETA (Régimen Especial de Trabajadores Autónomos) cuota is tied to your estimated NET monthly income, not a base you choose freely. Your net income (rendimiento neto: annual revenue minus deductible business expenses, minus an additional 7% deduction for individual autónomos) is divided by 12 and matched to one of 15 income tramos, each with a fixed monthly cuota. In 2026 those cuotas run from about €206/month at the lowest tramo to about €607/month at the highest.

Yes. The cuota is treated as a deductible business expense, so it reduces your net taxable income before IRPF is calculated, exactly like this calculator applies it: annual cuota is subtracted from your net income first, and IRPF is calculated on what's left.

New autónomos (registering for the first time, or who haven't been registered in the prior 2 years) pay a flat €80/month regardless of income tramo, for the first 12 months. That can extend to 24 months total if net income stays below the Salario Mínimo Interprofesional (SMI). This calculator models the standard ongoing cuota rather than the tarifa plana period, since it's built for comparing steady-state income.

The monthly cuota amounts by tramo are unchanged from 2025. The one real 2026 change is the Mecanismo de Equidad Intergeneracional (MEI) surcharge rising from 0.8% to 0.9% of the contribution base, adding a few euros a month depending on tramo, per Orden PJC/297/2026.

Rendimiento neto: your total business revenue minus deductible expenses (materials, tools, professional services, a share of home-office costs, and similar), with an additional flat deduction of 7% for individual autónomos (3% for those operating through a company) applied to that figure before it's divided by 12 to find your monthly tramo.

Autónomos file estimated quarterly IRPF payments (Modelo 130) throughout the year, then settle the real annual liability in the following year's Renta return (Modelo 100). This calculator shows the net annual liability that eventually settles, not the quarterly cash-flow schedule.

It depends on the income level and how much of your billing is genuinely comparable to a gross salary. See the full worked comparison in our Autónomo vs Contrato Indefinido article, which walks through equivalent income levels side by side.