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Self-employed income-tax calculator

Estimate a self-employed person's income tax under direct assessment from income, expenses and Social Security.

Indicative estimate using 2026 income-tax brackets: the state scale plus that of the region you pick (with none picked, the supplementary one). It applies the personal and family minimum. Under simplified direct assessment it includes the 5% hard-to-justify expenses (max €2,000/year); it excludes instalment payments and regional deductions. The real figure may differ. Not tax advice.

Total billed during the year for your activity (excluding VAT).
Deductible expenses for the year (utilities, supplies, accounting…), excluding your Social Security contribution.
What you pay per year in self-employed Social Security contributions. It is deductible.
Under simplified direct assessment you can deduct an extra 5% of net income for hard-to-justify expenses, up to €2,000/year.
Lowers the base on which income tax is computed. Maximum with relief: €1,500/year.
Every common-regime region approves its own regional income-tax scale and may raise the personal and family minimum, so the result changes noticeably depending on where you live. 2025 scales, still in force for 2026. Leave it unset and the supplementary scale of art. 65 LIRPF applies, the same one that governs Ceuta and Melilla. Regional deductions are not included.
From age 65 the personal minimum rises, and more so from 75.
If you file as a family unit, a €3,400 reduction applies to the base.
Children or descendants you support. They raise the family minimum and lower income tax.
Each child under 3 adds an extra €2,800 to the family minimum.
Parents or grandparents over 65 (or disabled) living with and supported by you.
A recognised disability grade raises your personal minimum and lowers income tax.
Estimated income tax (annual)
€5,091
Net income before adjustment
€28,000
Hard-to-justify expenses
€1,400
Net income
€26,600
Net after tax
€21,509
Effective rate
19.14%
Marginal rate
30%
Personal and family minimum
€5,550
Taxable base (income tax)
€26,600

Information, not tax or financial advice.

How the self-employed income-tax calculator works

A self-employed person is taxed not on what they bill but on their net income: revenue minus deductible expenses minus their Social Security contribution. The income-tax scale applies to that net, less your personal and family minimum (age, children, ascendants, disability and joint taxation), which lowers the tax.

How to read the result. The net income is your real profit. The estimated income tax is what you'd pay. The effective rate is the average; the marginal rate is what you'd pay on the next euro.

Worked example (default values). You bill €40,000, with €8,000 of expenses and €4,000 of self-employed contributions, single, age 30, no children:

  • Net income: 40,000 − 8,000 − 4,000 = €28,000.
  • Personal and family minimum: €5,550.
  • Estimated income tax: €5,511 (effective rate 19.7 %, marginal rate 30 %).

The self-employed contribution is deductible: the more you contribute, the lower your base. And adding dependent children or ascendants lowers the tax.

Simplified direct assessment. If your activity is under this regime, you can deduct an extra 5% of net income for hard-to-justify expenses, capped at €2,000/year. The calculator applies this via the regime selector and lowers your net income and tax accordingly.

An important note. It excludes quarterly instalments. It's indicative and not tax advice.

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