Saved calculations
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Net income per year
€24,966
€2,080 per month over 12 months
Before tax: €2,667 per month over 12 months
€27,725 on the same amount as an employee.
This income does not cover the costs and the minimum cuota. Check the amount.
- Net income: €24,96678.0%
- Cuota de autónomos: €5,12616.0%
- IRPF, state: €9543.0%
- IRPF, Melilla: €9543.0%
€2,080net income per month over 12 months
€586to set aside each month for cuota and IRPF
22.0%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
€24,966annual savings
0.0%of your net salary goes to spending
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
- €3,197.99
IRPF by bracket
| Taxable band | State | Melilla | Combined | Tax |
|---|---|---|---|---|
| €0 to €12,450 | 9.50% | 9.50% | 19.00% | €2,365.50 |
| €12,450 to €20,200 | 12.00% | 12.00% | 24.00% | €1,860.00 |
| €20,200 to €35,200 | 15.00% | 15.00% | 30.00% | €1,598.95 |
- Tax on the full base
- €5,824.45
- Less mínimo personal y familiar
- −€1,054.50
- Less Ceuta and Melilla deduction (60%)
- −€2,861.97
- IRPF to pay
- €1,907.98
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
IRPF scale in Melilla, 2026
In Melilla, the state scale and the regional scale apply as in the rest of Spain, and residents then get a 60% deduction on the tax for income earned there.
The personal allowance is €5,550, the same for the state and the regional half.
| From | To | State | Regional | Total |
|---|---|---|---|---|
| €0 | €12,450 | 9.5% | 9.5% | 19.0% |
| €12,450 | €20,200 | 12.0% | 12.0% | 24.0% |
| €20,200 | €35,200 | 15.0% | 15.0% | 30.0% |
| €35,200 | €60,000 | 18.5% | 18.5% | 37.0% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45.0% |
| €300,000 | – | 24.5% | 22.5% | 47.0% |
Worked examples in Melilla
For a single person aged 34, without children, with a permanent contract or, as an autónomo, with no deductible costs.
Melilla compared with other regions
With €30,000 gross, an employee in Melilla takes home €26,080 a year: position 2 of 21 regions, €2,773 more than the median of €23,307.