Self-employed quota 2026 (15 brackets)
| Net income (€/month) | Minimum base (€/month) | Approx. minimum quota |
|---|---|---|
| 0 - 670 | 653,59 | ~206 € |
| 670 - 900 | 718,95 | ~226 € |
| 900 - 1,167 | 849,67 | ~268 € |
| 1,167 - 1,300 | 950,98 | ~300 € |
| 1,300 - 1,500 | 960,78 | ~303 € |
| 1,500 - 1,700 | 960,78 | ~303 € |
| 1,700 - 1,850 | 1143,79 | ~360 € |
| 1,850 - 2,030 | 1209,15 | ~381 € |
| 2,030 - 2,330 | 1274,51 | ~401 € |
| 2,330 - 2,760 | 1356,21 | ~427 € |
| 2,760 - 3,190 | 1437,91 | ~453 € |
| 3,190 - 3,620 | 1519,61 | ~479 € |
| 3,620 - 4,050 | 1601,31 | ~504 € |
| 4,050 - 6,000 | 1732,03 | ~546 € |
| > 6,000 | 1928,10 | ~607 € |
Your quota depends on your monthly net income. The table figure is the minimum for each bracket at the 2026 total rate (31.5%); you may choose a higher base. Social security reconciles it the following year against your actual income.
VAT rates
| Rate | Percentage |
|---|---|
| General (most goods and services) | 21 % |
| Reduced (part of hospitality, passenger transport...) | 10 % |
| Super-reduced (bread, milk, fruit, books, medicines...) | 4 % |
IRPF scale (state plus regional reference)
| Taxable base (€/year) | Marginal rate |
|---|---|
| 0 - 12,450 | 19 % |
| 12,450 - 20,200 | 24 % |
| 20,200 - 35,200 | 30 % |
| 35,200 - 60,000 | 37 % |
| 60,000 - 300,000 | 45 % |
| 300,000 + | 47 % |
An aggregated reference scale. Your regional rate may differ, so your real rate depends on where you live and your personal circumstances.
Most common IRPF withholdings
| Item | Withholding |
|---|---|
| Professionals' invoices (modelo 111) | 15 % |
| Newly registered professionals (year of registration and the next two) | 7 % |
| Rent of premises or office (modelo 115) | 19 % |
Corporate tax 2026
| Case | Rate |
|---|---|
| General rate | 25 % |
| Newly created entities (first period with a positive base and the next) | 15 % |
| Micro-companies, turnover under €1M (up to €50,000 of base / the rest) | 19 % / 21 % |
The micro-company scale drops to 17% and 20% from 2027. The 15% new-entity rate applies before the reduced scale for as long as its two-year window with profit lasts.
Thresholds worth remembering
- Modelo 347: operations with the same third party exceeding €3,005.06 in the year (€6,000 for cash payments).
- Modelo 349: you may file quarterly if your intra-EU volume does not exceed €50,000 per quarter.
- Self-employed flat rate: €80/month for the first 12 months (extendable another 12 if your income stays below the minimum wage).
The autónomo contribution: what it is and what it depends on
The autónomo (self-employed) contribution is what you pay each month to the Seguridad Social (Spain's Social Security) for being registered under the RETA (the scheme for self-employed workers). Since 2023 it is worked out in bands according to your net income: you declare what you expect to earn, the system places you in a band, and your contribution base comes from there. The 2026 table keeps the 15 bands frozen from 2025.
A total rate of 31.5% is applied to the base you choose within your band, and it already includes common contingencies, cessation of activity, training and the MEI (intergenerational equity mechanism) of 0.9%. The maximum contribution base is 5,101.20 euros. If you have just started, you can take the flat rate of 80 euros a month for the first twelve months. The figure shown here is a guide: your real contribution depends on the exact base you pick, so to fine-tune it use the 2026 autónomo contribution calculator.
The IVA rates: standard, reduced and super-reduced
Spain has three IVA (value-added tax) rates, set out in articles 90 and 91 of the VAT law. The standard 21% rate is the default for most goods and services: unless something says otherwise, your invoice carries 21%.
The reduced 10% rate covers, among other things, hospitality, passenger transport, much of the food supply and certain housing-related deliveries. The super-reduced 4% rate is reserved for basic essentials, such as ordinary bread, milk, fruit and vegetables, books, newspapers or medicines for human use. Which rate a product carries is not up to you: the law fixes it, and misclassifying a sale is a common source of errors. When you file your VAT, those sales and purchases are summarised in the modelo 303.
IRPF withholdings and the income-tax scale
IRPF (personal income tax) is progressive: it is paid in bands, so each slice of your income is taxed at a higher rate as it rises. The scale shown here is the reference state plus regional rate; the regional part is set by each autonomous community, so your final rate can vary depending on where your tax residence is.
Alongside the scale sit the withholdings (retenciones), the IRPF advances that some people apply to others, governed by article 101 of the law. The three most common when you invoice or rent in Spain: the 15% general rate on professionals' invoices; the 7% reduced rate for a professional who has just started, during the year of registration and the two that follow; and 19% on the rent of premises and offices used in the business. These withholdings are not a separate tax: they are your IRPF (or your landlord's) paid in advance, and they are paid in and summarised in the modelos 111 and 115.
Corporate income tax: who pays and at what rate
The Impuesto sobre Sociedades (corporate income tax) taxes the profit of companies, not of individuals: the company pays it (an SL, an SA or another entity with legal personality), not the shareholder, which is the big difference from an autónomo. The general rate is 25%.
Two reductions matter to a small company. Newly created entities are taxed at 15% in the first period with a positive taxable base and in the following one, if they carry out a genuine activity and meet the conditions. And micro-companies, with turnover under one million euros, apply in 2026 a scale of 19% on the first 50,000 euros of base and 21% on the rest, which drops to 17% and 20% from 2027. If you have just set up your company, the first-year guide explains how these rates fit with the modelo 200.
The thresholds of the informative returns (347 and 349)
Two thresholds decide when informative duties appear that involve no payment, but whose data the tax office cross-checks against third-party returns. The modelo 347 (the annual return of operations with third parties) requires you to report each client or supplier with whom the yearly volume of operations exceeds 3,005.06 euros. Separately, cash receipts from a single client above 6,000 euros in the year are also reported.
The modelo 349 (the recap of intra-EU operations) can be filed quarterly as long as your supplies of goods and services to the EU do not exceed 50,000 euros per quarter; above that, it becomes monthly. Neither form produces an amount to pay: they are informative but mandatory.
Every figure on this page is verified against the BOE and the official sources of the Agencia Tributaria and the Seguridad Social as of 17 July 2026 (among others, Orden PJC/297/2026 and RDL 3/2026 for the autónomo bases, and the VAT, income-tax and corporate-tax laws for the rates). When the BOE changes a figure, we update the table; even so, before any decision with consequences, check the number against the official source. And if you keep your books with kontora, these same verified figures feed the drafts of your forms, generated box by box and with a reminder for each deadline; filing on the tax office website is still yours to do.
Frequently asked questions
How often are these figures updated?
Is the autónomo contribution in the table exactly what I will pay?
When does the 7% withholding apply instead of 15%?
Which IVA rate applies to my product or service?
Does this page replace a tax adviser?
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