Szemléltető számítás 50 000 EUR bruttó éves jövedelemre.
Self-employed (autónomo)
Progressive income tax (IRPF, 19–47%) on net profit, plus income-based RETA social contributions (a monthly quota by earnings bracket).
| Social security (RETA) | 6360 EUR |
| Income tax (IRPF) | 11 848 EUR |
| Adók és járulékok összesen | 18 208 EUR |
| Effektív kulcs | 36,4% |
| Nettó jövedelem | 31 792 EUR |
Feltételezések
- IRPF is the combined state + typical-region scale (19/24/30/37/45/47%); regional variation is not modelled
- The personal/family minimum (mínimo personal) is not modelled, slightly overstating IRPF
- RETA contribution is the minimum monthly quota for your net-income tramo (€200–€590/mo, 2026 frozen), annualised
- RETA contributions are deducted from the IRPF base
- Effective rate is total tax and contributions over gross revenue
Kinek való
- Registered self-employed (autónomo) taxed on net profit (revenue minus expenses)
- RETA social contributions are mandatory and set by your net-income tramo
- The €80/month flat-rate (tarifa plana) for new autónomos is not modelled