⚠️⚠️ Important update
Self-employed quotas for 2026 are pending final approval. The calculations in this article use the Ministry’s initial proposal (October 2025), which is being revised. Last updated: 21 October 2025.
#How much do you really earn as a freelancer?
One of the most common mistakes when becoming self-employed is confusing gross income with actual net income.
If you bill 2.000€ per month, You do NOT take home 2.000€. You must deduct:
- Deductible expenses (office, material, software, etc.)
- Self-employed fee (between 217€ and 796€ depending on income - as per initial proposal, pending approval)
- IRPF (from 19% to 47% depending on brackets)
This calculator shows you exactly how much you have left after paying everything.
#Net Income Calculator 2026
🧮 Calculadora de Ingresos Netos
Solo la base (sin incluir el IVA que cobras a tus clientes)
Anual: 13922.58€
* Cálculo estimado según cuotas propuestas 2026 y tramos IRPF vigentes. Los importes finales pueden variar según deducciones autonómicas. Consulta con tu asesor fiscal.
#How does the calculation work?
#1. Gross Income - Expenses = Net Income
The deductible expenses are all those necessary for your activity:
- Office supplies
- Software and tools
- Rent of the premises/coworking space
- Supplies (electricity, internet)
- Vehicle (if it is for the business)
- Training related to your activity
Example: If you invoice 2.500€ and have 400€ of expenses, your net income is 2.100€.
#2. Self-employed quota according to brackets
From 2023, the self-employed quota depends on your net income (bracket system). These are the proposed quotas for 2026:
| Net monthly income (excl. VAT) | Monthly fee 2026 |
|---|---|
| Up to 670€ | 217,37€ |
| 670€ – 900€ | 234,85€ |
| 900€ – 1.166€ | 271,24€ |
| 1.166€ – 1.300€ | 302€ |
| 1.300€ – 1.500€ | 311€ |
| 1.500€ – 1.700€ | 322€ |
| 1.700€ – 1.850€ | 378€ |
| 1.850€ – 2.030€ | 403€ |
| 2.030€ – 2.330€ | 439€ |
| 2.330€ – 2.760€ | 456€ |
| 2.760€ – 3.190€ | 507€ |
| 3.190€ – 3.620€ | 550€ |
| 3.620€ – 4.050€ | 593€ |
| 4.050€ – 6.000€ | 648€ |
| Over 6.000€ | 796€ |
⚠️⚠️ Provisional Fees - Pending Final Approval
IMPORTANT: The quotas shown correspond to the Ministry’s initial proposal (October 2025). The Government is revising this proposal to freeze lower quotas and limit increases.
The final quotas for 2026 have NOT yet been approved. Consult official sources for updated information.
Important: Social Security adjusts your contribution each year according to what you have declared. If you declare more income, you will pay more contribution (and vice versa).
#3. IRPF according to brackets
The IRPF is applied by progressive brackets on your annual taxable base (net income - self-employed quota):
| Annual taxable base | Income tax rate |
|---|---|
| Up to 12.450€ | 19% |
| 12.450€ – 20.200€ | 24% |
| 20.200€ – 35.200€ | 30% |
| 35.200€ – 60.000€ | 37% |
| 60.000€ – 300.000€ | 45% |
| Over 300.000€ | 47% |
ℹ️Effective rate vs marginal rate
IRPF is progressive: you don’t pay the same % on everything. If you earn 25.000€ annually, you do NOT pay 30% on everything, but 19% up to 12.450€, 24% up to 20.200€ and 30% on the rest.
Your effective rate (actual % you pay) is always less than your marginal rate (last bracket).
#Actual practical example
Juan is a self-employed graphic designer:
- Invoice: 2.800€/month (excluding VAT)
- Expenses (software, equipment, coworking): 600€/month
- Net income: 2.200€/month
Calculation:
- Net income: 2.800€ - 600€ = 2.200€
- Self-employed quota 2026 (bracket 2.030€-2.330€): 439€
- Basis for annual income tax: (2.200€ - 439€) × 12 = 21.132€
- Annual income tax:
- Up to 12.450€ → 12.450€ × 19% = 2.365,50€
- From 12.450€ to 20.200€ → 7.750€ × 24% = 1.860€
- From 20.200€ to 21.132€ → 932€ × 30% = 279,60€
- Total IRPF: 4.505,10€ per year = 375€/month
John’s final net income: 2.200€ - 439€ - 375€ = 1.386€/month
He bills 2.800€, but actually takes home 1.386€ (49.5% of what he bills).
#Tips to maximize your net income
#1. Deduct ALL your expenses
Many self-employed people do not deduct legitimate expenses out of ignorance:
- Office supplies: pens, paper, toner
- Training: courses, technical books, webinars
- Marketing: advertising, web design, SEO
- Technology: computer, mobile, tablet (professional use)
- Supplies: % of electricity and internet according to professional use
- Vehicle: gas, insurance, repairs (if for work)
✅Tax savings
For each 100€ you deduct as an expense:
- You reduce your taxable income by 100€
- You pay less income tax (between 19€ and 47€ depending on your bracket)
- You pay less self-employed tax (if you go down a bracket)
Deducing expenses is NOT illegal, it’s your right.
#2. Optimize your self-employed fee
With the bracket system, it is key to declare your real income:
- If you declare less income than you will have: you will pay low quota now, but you will be regularized later (with surcharge)
- If you declare more: you overpay now and get refunded later (without interest)
The best: Adjust your quarterly return according to your actual income.
#3. Plan your income
If you can choose when to bill, spread your income to:
- Avoid jumping income tax brackets unnecessarily
- Maintain a stable self-employed quota
- Avoid surprises on your income tax return
#Frequently asked questions
Does the calculator include autonomic deductions?
No, this calculator uses only state income tax brackets. Some autonomous communities offer additional deductions (maternity, large family, etc.) that can reduce your final IRPF.
Check the deductions in your community with your tax advisor.
What happens if my income varies a lot each month?
It is normal in self-employed. The self-employed fee is adjusted according to your average annual net income.
If one month you bill 1.000€ and another 3.000€, Social Security calculates your annual average and assigns you the corresponding bracket. It then regularizes the difference.
Do I have to pay VAT on top of all this?
VAT NOT an expense of yours, it is a tax that you collect from your customers and then turn over to the IRS.
If you invoice 1.000€ + 21% VAT = 1.210€:
- You collect: 1.210€
- Of that, 210€ is VAT that you must pay to the Inland Revenue
- Your actual gross income: 1.000€
VAT does not affect your net income (although you must manage it quarterly).
How can I legally pay less tax?
The 3 main legal ways:
- Deduct all your expenses: Every expense necessary for your activity is deductible
- Contribute to a pension plan: You reduce taxable income up to 1.500€/year
- Hire family members: If you pay salaries to your spouse/children, they are deductible expenses
Always consult with a tax advisor before making decisions.
#Ready to simplify your billing?
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