What if I pick the wrong bracket during the year?

Social Security regularizes afterwards: it crosses your real income with what you contributed and refunds or bills the difference. You can change brackets every two months, so adjusting as soon as the year trends up or down avoids a painful settlement.

Is the tarifa plana always worth it?

For a first alta, almost always: 80 euros against 200-plus leaves cash where it matters most. The common mistake is not provisioning the jump: in month 13 you move to your real bracket at once. This calculator shows that number from day one.

Is the cuota tax-deductible?

Yes, fully: it reduces your net income both for IRPF and for next year's bracket math. Our gross-to-net calculator already subtracts it before estimating IRPF.

Spain

Spain self-employed quota calculator

Enter your expected annual profit and get your bracket, your monthly cuota from the verified 2026 table, and the annual cost. With the flat rate ticked you also see the jump that arrives when it ends.

Your numbers

Expected annual profit

€

Income minus expenses for the year, before the generic-expense deduction.

Business type

On the 80-euro flat rate (first 12 months)

Results

Monthly cuota€401.47per month

Monthly net income: €2,325
Bracket (monthly net income): 2,030-2,330 €
Annual cost: €4,817.65

Cuota = bracket minimum base × 31.5% (2026 rates incl. the 0.9% MEI).

Estimate

workingfigures.com/spain/cuota-de-autonomos

The formula

Monthly net income = annual profit × (1 − 7% generic deduction, 3% corporate) ÷ 12. That income picks the bracket in the 2026 RETA table, and cuota = the bracket's minimum base × 31.5% (28.3 common + 1.3 professional + 0.9 cessation + 0.1 training + 0.9 MEI).

What this assumes

Contributing at the bracket's minimum base (you may choose higher and pay more), the 2025 table extended into 2026, and no regional bonuses. The table is politically live: we review it in January and mid-year.

FAQ

What if I pick the wrong bracket during the year?: Social Security regularizes afterwards: it crosses your real income with what you contributed and refunds or bills the difference. You can change brackets every two months, so adjusting as soon as the year trends up or down avoids a painful settlement.
Is the tarifa plana always worth it?: For a first alta, almost always: 80 euros against 200-plus leaves cash where it matters most. The common mistake is not provisioning the jump: in month 13 you move to your real bracket at once. This calculator shows that number from day one.
Is the cuota tax-deductible?: Yes, fully: it reduces your net income both for IRPF and for next year's bracket math. Our gross-to-net calculator already subtracts it before estimating IRPF.