Spain income tax calculator for freelancers 2026
Pick your region, enter what you invoice and spend, and see your 2026 income tax, your average rate and what you'd pay in every other region.
2026 income tax (IRPF) · Comunidad de Madrid
€5,382.95
Average rate 18.6 % · marginal 27.8 %
Simplified direct assessment, without child or dependant allowances or regional credits, which usually lower the figure. The Basque Country and Navarre have their own foral income tax and aren't included.
The same figure in every region
| Region | IRPF | Average rate |
|---|---|---|
| Ceuta | €2,309 | 8 % |
| Melilla | €2,309 | 8 % |
| Comunidad de Madrid | €5,383 | 18.6 % |
| La Rioja | €5,440 | 18.8 % |
| Cantabria | €5,541 | 19.2 % |
| Región de Murcia | €5,564 | 19.3 % |
| Comunitat Valenciana | €5,579 | 19.3 % |
| Canarias | €5,595 | 19.4 % |
| Extremadura | €5,635 | 19.5 % |
| Galicia | €5,639 | 19.5 % |
| Asturias | €5,652 | 19.6 % |
| Castilla y León | €5,652 | 19.6 % |
| Andalucía | €5,709 | 19.8 % |
| Aragón | €5,727 | 19.8 % |
| Illes Balears | €5,736 | 19.9 % |
| Castilla-La Mancha | €5,773 | 20 % |
| Cataluña | €5,834 | 20.2 % |
How a freelancer's income tax is worked out
- Net income: revenue excluding VAT, minus deductible expenses, social security included.
- Under the simplified direct assessment, minus 7% for hard-to-document expenses, up to €2,000 a year.
- The state scale and your region's scale both apply to that base, each minus its personal allowance (€5,550 for the state; some regions are higher).
- The sum is your tax. Subtract the withholding on your invoices and your form 130 payments; the rest is settled in your annual return.
What changed in 2026
The state scale hasn't changed since 2021. Of the regional scales, only Valencia (lower rates across the board) and Extremadura (lower first two bands) changed for 2026, both from 1 January.
Frequently asked questions
Which region has the lowest income tax?
For typical incomes, Madrid, with the lowest regional scale and a €5,956.65 personal allowance. Ceuta and Melilla pay less thanks to a 60% deduction.
Are the Basque Country and Navarre included?
No: they have their own foral income tax.
Put it on your website
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Nyrut shows your quarterly 130 and 303 every quarter, and how much income tax you've already paid in advance.