Can a freelancer use the Beckham law?

Only in narrow cases. Special regime for new residents: a flat 24% on Spanish-source income up to €600,000, and 47% above. Not available to most freelancers. Ordinary autónomo freelancing is generally excluded; see eligibility on this page (art. 93 LIRPF / Ley 28/2022).

Are these Spain tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer taxes

Spain autónomo tax calculator 2026

How freelancers are taxed in Spain for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Sep 30, 2026

How freelancer tax works in Spain in 2026

In Spain, most freelancers register as autónomos: progressive IRPF on profit plus RETA social-security quotas that step up with net income (monthly cuotas by tramo). New autónomos can claim Tarifa Plana in year 1 of activity: a reduced flat cuota instead of the full tramo rate.

Spain also offers the impatriate “Beckham” regime for qualifying relocators (flat 24% up to a high threshold on Spanish-source income). It is narrower than ordinary autónomo status and does not replace social contributions in our model. Compare both paths with the same gross income below.

Key figures from the calculator model

IRPF is the combined state + typical-region scale (19/24/30/37/45/47%); regional variation is not modelled
Mínimo personal: general mínimo del contribuyente €5,550 (Ley 35/2006 art. 57) for a single taxpayer under 65 with no dependants, applied as tax(base) minus tax(mínimo); age/family/disability mínimos are not modelled
RETA contribution is the minimum monthly quota for your net-income tramo (€200–€590/mo, 2026 frozen), annualised, except in Year 1 of activity
Year 1: Tarifa Plana €80/mo × 12 replaces the tramo cuota (Importass/TGSS); MEI add-on (~€8.64/mo in some guides) is not modelled

Spain freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Self-employed person (trabajador autónomo, RETA)

Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket).

Social security (RETA)	€6,360
Income tax (IRPF)	€10,794
Total tax & contributions	€17,154
Effective rate	34.3%
Net income	€32,846

Assumptions

IRPF is the combined state + typical-region scale (19/24/30/37/45/47%); regional variation is not modelled
Mínimo personal: general mínimo del contribuyente €5,550 (Ley 35/2006 art. 57) for a single taxpayer under 65 with no dependants, applied as tax(base) minus tax(mínimo); age/family/disability mínimos are not modelled
RETA contribution is the minimum monthly quota for your net-income tramo (€200–€590/mo, 2026 frozen), annualised, except in Year 1 of activity
Year 1: Tarifa Plana €80/mo × 12 replaces the tramo cuota (Importass/TGSS); MEI add-on (~€8.64/mo in some guides) is not modelled
Year-2 Tarifa Plana extension (if net income below SMI) is not modelled; Year 2 uses the full tramo cuota
RETA contributions are deducted from the IRPF base
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Registered self-employed (autónomo) taxed on net profit (revenue minus expenses)
RETA social contributions are mandatory and set by your net-income tramo
New autónomos may claim Tarifa Plana (€80/mo) for the first 12 months of RETA alta

Illustrative calculation for €50,000 gross annual income.

Impatriate regime (régimen especial de impatriados, "Ley Beckham", art. 93 LIRPF)

Special regime for new residents: a flat 24% on Spanish-source income up to €600,000, and 47% above. Not available to most freelancers.

Conditional

Requires Spanish tax residency under the impatriate (Beckham) rules.

Social security (RETA)	€6,360
Income tax (Beckham regime)	€12,000
Total tax & contributions	€18,360
Effective rate	36.7%
Net income	€31,640

Assumptions

Flat 24% on Spanish-source income up to €600,000, 47% above; taxed on gross (no expense deductions)
RETA social contributions modelled at the same income-tramo minimum quotas as es-autonomo (€200-€590/mo, 2026 frozen); Tarifa Plana is not applied to this path
If you are insured in another country (e.g. A1 certificate or a bilateral social-security agreement), Spanish RETA may not be due; this model assumes Spanish RETA applies
Self-employed access is limited to narrow Startup Law routes (entrepreneur / highly-qualified professional under art. 93 LIRPF as amended by Ley 28/2022); most freelancers do not qualify
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

For workers/directors RELOCATING to Spain who were not tax-resident in the prior 5 years
Extended by Ley 28/2022 (Startups Law) to some entrepreneurs (ENISA-certified innovative activity) and highly-qualified professionals; ordinary autónomo freelancing is generally excluded (AEAT / art. 93 LIRPF)
Must be applied for within 6 months of registering with Spanish Social Security; lasts up to 6 years

What rate do I need in Spain?

Enter a target take-home and see the gross, day and hourly rate for Spain freelancer regimes.

Calculate my rate in Spain

Compare across countries

See how Spain compares with other European countries on the same income.

Compare Spain with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

How much tax does a freelance developer pay in Spain?: Under the autónomo path modelled for 2026, at €60,000 gross: about €39,146 net (34.8% effective), including RETA. Summary: Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket). Use the rate calculator for a personalised hourly rate in Spain.
Can a freelancer use the Beckham law?: Only in narrow cases. Special regime for new residents: a flat 24% on Spanish-source income up to €600,000, and 47% above. Not available to most freelancers. Ordinary autónomo freelancing is generally excluded; see eligibility on this page (art. 93 LIRPF / Ley 28/2022).
How does Self-employed person (trabajador autónomo, RETA) work for freelancers in Spain in 2026?: Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket).
How does Impatriate regime (régimen especial de impatriados, "Ley Beckham", art. 93 LIRPF) work for freelancers in Spain in 2026?: Special regime for new residents: a flat 24% on Spanish-source income up to €600,000, and 47% above. Not available to most freelancers.
Are these Spain tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.