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Net income per year
This income does not cover the costs and the minimum cuota. Check the amount.
- Net income: €22,07669.0%
- Cuota de autónomos: €5,12616.0%
- IRPF, state: €2,3857.5%
- IRPF, Cataluña: €2,4137.5%
Compared with a saved calculation
| Current | Saved | Difference |
|---|
The saved inputs are recalculated with the current rates.
Savings per year
Your cost of living is higher than your net income.
Cuota de autónomos
- Rendimiento netoAfter costs and the cuota
- €25,529.85
- Add back the cuotaCasillas 0224 + 0186
- €5,126.47
- Less 7% gastos genéricos
- −€2,145.94
- Computable income€2,375.87 per month
- €28,510.38
- General table, tramo 7Minimum base, for €2,330 to €2,760 a month
- €1,356.21
- Cuota per month31.5% of the base
- €427.21
- Cuota per year
- €5,126.47
What the 31.5% pays for, per month
- Contingencias comunes (28.3%)
- €383.81
- Contingencias profesionales (1.3%)
- €17.63
- Cese de actividad (0.9%)
- €12.21
- Formación profesional (0.1%)
- €1.36
- MEI (0.9%)
- €12.21
IRPF taxable base
- Income
- €32,000.00
- Cuota de autónomos
- −€5,126.47
- Gastos de difícil justificación5% of the line above, max €2,000
- −€1,343.68
- Taxable base
- €25,529.85
When you pay it
- Modelo 130, each quarterAbout 20% of your profit, if clients do not withhold
- €1,276.49
- Refund with the RentaFiled in spring 2027
- €308.47
IRPF by bracket
| Taxable band | State | Cataluña | Combined | Tax |
|---|---|---|---|---|
| €0 to €12,450 | 9.50% | 9.50% | 19.00% | €2,365.50 |
| €12,450 to €12,500 | 12.00% | 9.50% | 21.50% | €10.75 |
| €12,500 to €20,200 | 12.00% | 12.50% | 24.50% | €1,886.50 |
| €20,200 to €22,000 | 15.00% | 12.50% | 27.50% | €495.00 |
| €22,000 to €33,000 | 15.00% | 16.00% | 31.00% | €1,094.25 |
- Tax on the full base
- €5,852.00
- Less mínimo personal y familiar
- −€1,054.50
- IRPF to pay
- €4,797.50
Your mínimo personal y familiar is €5,550.00. The tax on that amount is credited back, using the same scales.
What this assumes
- You pay the cuota at the minimum base of your tramo. You can choose a higher base up to the tramo's maximum, which costs more and raises your future benefits.
- The cuota is deducted in full from IRPF. The 5% gastos de difícil justificación (max €2,000) applies in estimación directa simplificada and reduces tax only, so no cash leaves.
- Profile changes adjust the minimum and family amounts and the joint return reduction. Regional deductions and deductions for mothers, large families and disability are not included.
- Navarra, Álava, Bizkaia and Gipuzkoa use their own tax systems, calculated here for individual returns only. In Álava, the extras for small municipalities and for children aged 6 to 15 are not applied.
- In Ceuta and Melilla, all income is treated as earned there and gets the 60% deduction. The 2026 emergency measures for Ceuta are not applied.
- This income is your only income. Savings, rent or a payroll job would change the IRPF.
- Figures are for a full year, without credits for rent, pension plans or the first two profitable years of a new activity.
- The tarifa plana for new autónomos is not applied.
- IVA is left out because you collect it for Hacienda. The cuota de solidaridad applies to payroll employees, so it does not appear here.
- You work full time for one employer for the full year.
- Contributions stop growing at the maximum base of €5,101.20 a month. Pay above it adds the cuota de solidaridad, of which your share is 0.19% to 0.24%.
- Outside Navarra and the País Vasco, IRPF uses the general €2,000 deduction for other expenses. The extra amounts for moving for work or for disability are not applied.
- Below €20,048.45 of gross salary, the SMI deduction of up to €590.89 is applied, except in Navarra and the País Vasco.
- Profile changes adjust the minimum and family amounts and the joint return reduction. Regional deductions and deductions for mothers, large families and disability are not included.
- Navarra, Álava, Bizkaia and Gipuzkoa use their own tax systems, calculated here for individual returns only. In Álava, the extras for small municipalities and for children aged 6 to 15 are not applied.
- In Ceuta and Melilla, all income is treated as earned there and gets the 60% deduction. The 2026 emergency measures for Ceuta are not applied.
- All pay is cash salary, and this is your only income. Benefits in kind, savings or rent would change the IRPF.
- Your employer pays its own contributions on top of your gross salary. So a gross figure does not cost a company the same as the same amount invoiced by an autónomo.
Sources
- UPTA summary of Orden PJC/297/2026: tramos and 31.5% rate
- Agencia Tributaria: casillas 0224 and 0186 for computable income
- Ministerio de Hacienda, 2026: which regional scales and minimums changed
- Ministerio de Hacienda, 2025: scales and minimums by region
- Taxdown: regional scales, Ceuta and Melilla
- Guía Fiscal, Navarra and País Vasco: foral scales and credits
- BBVA and Garrigues: Basque work bonus and simplified regime
- Guía Fiscal: state scale and 2026 validity of the Catalan scale
- Billeo: 5% and €2,000 limit
- Guía Fiscal, Renta de autónomos: reduction for income under €12,000
- Supercontable: 2026 employee contribution rates
- BBVA Mi Jubilación: cuota de solidaridad bands and shares
- Agencia Tributaria: reduction for work income
- Laboral Social: 2026 SMI deduction
- Agencia Tributaria: mínimo personal y familiar
- Agencia Tributaria: joint return reduction
The cuota de autónomos in 2026
Autónomos pay according to their real income. The monthly cuota depends on the tramo of your rendimiento neto computable: your yearly net profit plus the cuota itself, minus a 7% general deduction, divided by 12.
The cuota is 31.5% of the tramo's minimum base. The table shows the 2026 tramos and the cuota for each.
| Tramo | Monthly net income | Monthly cuota |
|---|---|---|
| Reduced table, tramo 1 | €0 to €670 | €205.88 |
| Reduced table, tramo 2 | €670 to €900 | €226.47 |
| Reduced table, tramo 3 | €900 to €1,166.70 | €267.65 |
| General table, tramo 1 | €1,166.70 to €1,300 | €299.56 |
| General table, tramo 2 | €1,300 to €1,500 | €302.65 |
| General table, tramo 3 | €1,500 to €1,700 | €302.65 |
| General table, tramo 4 | €1,700 to €1,850 | €360.29 |
| General table, tramo 5 | €1,850 to €2,030 | €380.88 |
| General table, tramo 6 | €2,030 to €2,330 | €401.47 |
| General table, tramo 7 | €2,330 to €2,760 | €427.21 |
| General table, tramo 8 | €2,760 to €3,190 | €452.94 |
| General table, tramo 9 | €3,190 to €3,620 | €478.68 |
| General table, tramo 10 | €3,620 to €4,050 | €504.41 |
| General table, tramo 11 | €4,050 to €6,000 | €545.59 |
| General table, tramo 12 | Over €6,000 | €607.35 |
How IRPF is worked out
IRPF is progressive and comes in two halves. In most of Spain, the state scale and your region's scale both apply, so the rate on each extra euro is the sum of the two. Navarra and the Basque Country have their own complete scale, and residents of Ceuta and Melilla get a 60% deduction.
The scales apply to the taxable base, not to the gross. Employees first subtract their Seguridad Social, €2,000 of other expenses and, on lower salaries, the work-income reduction. Autónomos subtract the cuota, their deductible costs and, in estimación directa simplificada, 5% for hard-to-justify expenses (up to €2,000). The personal allowance, €5,550 at state level, is taxed at 0%.
This is the state half of the scale. Each region's own half is on its page.
| From | To | State |
|---|---|---|
| €0 | €12,450 | 9.5% |
| €12,450 | €20,200 | 12.0% |
| €20,200 | €35,200 | 15.0% |
| €35,200 | €60,000 | 18.5% |
| €60,000 | €300,000 | 22.5% |
| €300,000 | – | 24.5% |
12 or 14 payments
Many employees are paid in 14 payments: 12 monthly salaries plus two extra ones, usually in June and December. The yearly gross and net are the same either way; only the size of each payment changes.
Divide the yearly net by 14 to see each payment, or by 12 if the extra payments are spread across the year (prorrateadas).
Seguridad Social for employees
Employees pay 6.5% of their contribution base: 4.7% for common contingencies, 1.55% for unemployment, 0.1% for training and 0.15% for the intergenerational equity mechanism (MEI). On temporary contracts, unemployment is 0.05 points higher.
The contribution base is the gross monthly salary, up to €5,101.20 a month in 2026. Above that limit, a small solidarity contribution applies to the part of the salary over it. The company pays its own, larger share on top, which does not come out of the salary.
Frequently asked questions
How much is the net salary from €30,000 gross?
In 2026, an employee with a permanent contract, single and without children, takes home between €23,091 and €26,080 a year from €30,000 gross, depending on the region. In Cataluña that is €1,649 per payment in 14 payments. See every region.
Does an autónomo keep less than an employee?
Usually, yes. For employees, the company pays most of the Seguridad Social, while an autónomo pays all of the cuota. With €30,000 in Cataluña, an employee takes home €23,091 a year and an autónomo with no deductible costs €20,883.
In which region do you keep the most?
With €30,000 gross as an employee, take-home pay is highest in Ceuta (€26,080) and lowest in Cataluña (€23,091). Compare all regions.
Does the calculator include the tarifa plana?
No. New autónomos can pay a reduced flat cuota of €80 a month in their first year. The calculator uses the regular cuota by tramo, so it shows what you pay once the tarifa plana ends.
Is this tax advice?
No. It is an estimate for a typical case, using the published 2026 rates. How the calculator works explains what it includes and what it leaves out.