Saved calculations
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Net income per year
€23,613
€1,968 per month over 12 months
Before tax: €2,667 per month over 12 months
€24,901 on the same amount as an employee.
This income does not cover the costs and the minimum cuota. Check the amount.
- Net income: €23,61373.8%
- Cuota de autónomos: €4,81815.1%
- IRPF, Gipuzkoa: €3,57011.2%
€1,968net income per month over 12 months
€699to set aside each month for cuota and IRPF
26.2%of income goes to cuota and IRPF
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.
€0annual cost of living
€23,613annual savings
0.0%of your net salary goes to spending
Cuota de autónomos
- Rendimiento netoAfter costs and the cuota
- €21,745.88
- Add back the cuotaCasillas 0224 + 0186
- €4,817.65
- Less 7% gastos genéricos
- −€1,859.45
- Computable income€2,058.67 per month
- €24,704.08
- General table, tramo 6Minimum base, for €2,030 to €2,330 a month
- €1,274.51
- Cuota per month31.5% of the base
- €401.47
- Cuota per year
- €4,817.65
What the 31.5% pays for, per month
- Contingencias comunes (28.3%)
- €360.69
- Contingencias profesionales (1.3%)
- €16.57
- Cese de actividad (0.9%)
- €11.47
- Formación profesional (0.1%)
- €1.27
- MEI (0.9%)
- €11.47
IRPF taxable base
- Income
- €32,000.00
- Cuota de autónomos
- −€4,817.65
- Simplified regime deduction10% to 20% of profit, by income
- −€5,436.47
- Taxable base
- €21,745.88
When you pay it
- IRPF for the yearQuarterly payments follow your territory's own rules
- €3,569.85
IRPF by bracket
| Taxable band | Foral | – | Combined | Tax |
|---|---|---|---|---|
| €0 to €18,080 | 23.00% | – | 23.00% | €4,158.40 |
| €18,080 to €36,160 | 28.00% | – | 28.00% | €1,026.45 |
- Tax on the full base
- €5,184.85
- Less general deduction
- −€1,615.00
- IRPF to pay
- €3,569.85
In this territory, personal and family amounts are credits taken directly from the tax.
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
IRPF scale in Gipuzkoa, 2026
Gipuzkoa has its own tax system, with its own complete IRPF scale instead of the state and regional ones, and tax credits instead of personal allowances.
| From | To | Rate |
|---|---|---|
| €0 | €18,080 | 23.0% |
| €18,080 | €36,160 | 28.0% |
| €36,160 | €54,240 | 35.0% |
| €54,240 | €77,450 | 40.0% |
| €77,450 | €107,260 | 45.0% |
| €107,260 | €142,960 | 46.0% |
| €142,960 | €208,390 | 47.0% |
| €208,390 | – | 49.0% |
Worked examples in Gipuzkoa
For a single person aged 34, without children, with a permanent contract or, as an autónomo, with no deductible costs.
Gipuzkoa compared with other regions
With €30,000 gross, an employee in Gipuzkoa takes home €23,555 a year: position 6 of 21 regions, €248 more than the median of €23,307.