How Much Tax Do Freelancers Pay in Spain? Examples

Working out how much tax a freelancer pays in Spain is easier with real examples. This guide shows an illustrative calculation of IRPF and social security at €30,000, €50,000 and €80,000 of annual revenue, so you can estimate what you keep and how much to set aside from each client payment.

The short answer: in the examples below, a freelancer with €30,000 of revenue pays roughly 23% of revenue in IRPF and social security combined, one with €50,000 pays about 25% and one with €80,000 pays about 29%. These are rough estimates with simplified assumptions. Your real figure depends on your region, expenses, family situation and social security contributions.

This is an illustration, not a tax calculation for your case. The scales used are the combined general state and regional IRPF scales commonly applied; each region sets its own, and contributions, allowances and deductions change. Always check the current rules or use a gestor before you decide how much to set aside.

Key takeaways: how much tax

How much tax you pay depends on net profit, not on revenue: expenses and social security reduce the base.
In the examples, revenue of €30,000, €50,000 and €80,000 leads to an effective rate of about 11%, 16% and 21% for IRPF alone.
Adding social security brings the total burden to roughly 23%, 25% and 29% of revenue.
Setting aside 25–30% of every payment is a practical rule of thumb for many freelancers.
Foreign clients do not withhold IRPF, so you pay it through quarterly prepayments and the annual return.

In this guide

The assumptions behind these examples

To answer how much tax a freelancer pays, we need assumptions. The examples below use these simplified inputs:

The freelancer is a self-employed professional resident in Spain, with all clients abroad (no IRPF withholding).
Deductible business expenses equal 15% of revenue.
Social security contributions are assumed at about €3,700, €4,800 and €6,400 a year for the three revenue levels. Real contributions depend on your net income and the contribution table in force.
An extra 5% deduction for hard-to-document expenses is applied, capped at €2,000 a year.
The personal minimum allowance is €5,550 and there are no other deductions.
The IRPF scale is the combined state and regional general scale of 19%, 24%, 30%, 37%, 45% and 47% for the brackets up to €12,450, €20,200, €35,200, €60,000, €300,000 and above.

Regions apply their own scales, so your result may differ by several points. See taxes for freelancers with foreign clients in Spain for the structure.

How much tax freelancers pay at €30,000, €50,000 and €80,000

Item	€30,000	€50,000	€80,000
Revenue	€30,000	€50,000	€80,000
Business expenses (15%)	€4,500	€7,500	€12,000
Social security (assumed)	€3,720	€4,800	€6,360
Net profit before IRPF	€21,780	€37,700	€61,640
Taxable base after the 5% allowance	≈ €20,690	≈ €35,820	≈ €59,640
IRPF (estimated)	≈ €3,320	≈ €7,900	≈ €16,710
IRPF as % of revenue	≈ 11%	≈ 16%	≈ 21%
IRPF + social security as % of revenue	≈ 23.5%	≈ 25.4%	≈ 28.8%
Estimated net income after expenses, social security and IRPF	≈ €18,460	≈ €29,800	≈ €44,930

The figures are rounded and rely on the assumptions above. They do not include VAT, which is not a cost to you when you charge it to clients and pay it to the tax agency, and which is usually not charged on invoices to business clients abroad.

How much tax you pay: the IRPF step by step

Start with revenue from all clients, converted to euros.
Subtract deductible expenses that are documented and linked to your activity.
Subtract social security contributions for the year.
Apply the allowance for hard-to-document expenses, where it applies.
Apply the progressive scale to the taxable base, then subtract the tax corresponding to the personal minimum.
Subtract prepayments made in your quarterly returns to see what you owe or are owed in the annual return.

Why the effective rate rises with income

IRPF is progressive: each additional euro of profit is taxed at the rate of the bracket it falls in, not the average rate. In the combined scale used here, income between €35,200 and €60,000 is taxed at 37%, and above €60,000 at 45%. The effective rate is the total tax divided by revenue, which is why it rises more slowly than the marginal rate.

How much tax to set aside from each payment

A practical rule is to keep 25–30% of every payment in a separate account for taxes and social security, and adjust it after your first full year. If your expenses are low or your income grows, use the higher figure. Foreign clients do not withhold IRPF, so you must fund your quarterly prepayments yourself. See quarterly tax returns for freelancers in Spain.

What changes how much tax you pay

Region: each autonomous community sets its own scale and deductions.
Expenses: more documented expenses reduce profit. See deductible expenses for freelancers with foreign clients.
Social security: contributions depend on your net income and the table in force.
Family situation: children and dependants increase the minimum allowance.
Foreign tax: tax withheld abroad can generate a credit. Read how to avoid double taxation.
Legal structure: at higher profits, some freelancers compare staying self-employed with a company.

Common mistakes when estimating how much tax you pay

Using revenue instead of net profit.
Forgetting social security when planning your cash.
Using the highest marginal rate as the average rate.
Not saving for quarterly payments because no client withholds tax.
Ignoring regional differences.
Not updating the estimate when your income changes.

Frequently asked questions about how much tax

How much tax do freelancers pay in Spain?

It depends on net profit, region and personal situation. In the illustrative examples, IRPF plus social security takes roughly 23% to 29% of revenue between €30,000 and €80,000.

How much should I set aside from each payment?

Many freelancers set aside 25–30% of each payment until they know their real rate, and adjust after the first year.

Do I pay VAT out of my income?

No. VAT is charged to clients and paid to the tax agency. Invoices to business clients abroad usually carry no Spanish VAT.

Does the figure change by region?

Yes. Each region sets its own part of the IRPF scale and some deductions.

Are social security contributions deductible?

Yes, they are generally deductible expenses for the self-employed. Confirm the details with your gestor.

Is this the exact amount I will pay?

No. It is an illustration with simplified assumptions. Use it for planning and check your real numbers with a gestor.

Final thoughts on how much tax

Knowing how much tax you pay is the first step to pricing your services and managing your cash. The examples show effective rates of roughly 23% to 29% including social security at revenue between €30,000 and €80,000, with more tax in each higher bracket. Use these as planning numbers, set aside a share of every payment and confirm your own figures with a gestor.

Sources and further reading

Related guides

Disclaimer: This article is for general information only and is not tax, legal or financial advice. Rules, fees and thresholds change often and differ by country; always confirm current details with the tax authority and a qualified adviser. Some links may be affiliate links, which means we may earn a commission at no extra cost to you.

How Much Tax Do Freelancers Pay in Spain on €30,000, €50,000 and €80,000?