Autonomo Tax Calculator (2026): IRPF and RETA

What the Autonomo Calculator Includes

This calculator combines two separate liabilities: annual IRPF income tax and the RETA Social Security contribution for the months registered. It uses annual net business income, the selected regional scale, tarifa plana status and months of activity.

The result shows the 5% gastos de dificil justificacion allowance, taxable income, state and regional IRPF, the applicable RETA amount and the combined annual total. Regional IRPF currently covers Madrid and Andalucia only.

Use taxes in Spain for the wider tax picture and autonomo vs SL for the business-structure decision. Those guides own the explanation; this page owns the calculation.

How IRPF and RETA Are Calculated

The annual net-income field starts after ordinary deductible business expenses, including the autonomo’s own RETA contributions. For estimacion directa simplificada, the calculator then applies a further 5% allowance for gastos de dificil justificacion, capped at €2,000, to determine taxable income.

IRPF uses the state progressive scale and either the Madrid or Andalucia regional scale. Both halves are reduced by the standard personal minimum used by the tool. The calculator displays state and regional amounts separately before combining them.

RETA is calculated on a separate track. Monthly net income selects the applicable 2026 contribution band and the tool uses that band’s minimum contribution. When tarifa plana is selected, the reduced monthly contribution replaces the normal band for the registered months entered.

What the Estimate Does Not Include

The calculator does not include IVA, quarterly prepayments already made, other personal income, dependants, disability allowances, foreign tax credits, activity-specific deductions or a final annual RETA reconciliation. It also does not determine whether estimacion directa simplificada or tarifa plana applies to the user.

The result is therefore a planning estimate, not a tax return or Social Security assessment. VAT in Spain covers IVA separately.

Rates and Assumptions

The calculation uses the sourced 2026 RETA contribution bands and tarifa plana amount together with the supported state and regional IRPF scales. It assumes the minimum contribution base within the selected RETA band and the standard personal minimum for a single taxpayer with no dependants.

Rates and bands can change, and an autonomo’s actual contribution position may be reconciled later against final income. The calculator is reviewed yearly and labels its result as an estimate for that reason.