IRPF brackets for autónomos in 2026: table and calculation

The IRPF brackets determine how much an autónomo pays in their Declaración de la Renta. IRPF is a progressive tax: the more you earn, the higher the percentage applied to the top part of your income. But you do not pay the top rate on all your income - each slice of income is taxed at its own marginal rate.

IRPF brackets for the general base (2025–2026)

The general base includes employment income, income from economic activities (your activity as an autónomo), real-estate income, and imputed income. These are the combined brackets (state + regional) most commonly applied:

Base liquidable	Marginal rate	Accumulated tax
Up to 12,450 €	19%	2,365.50 €
12,450.01 - 20,200 €	24%	4,225.50 €
20,200.01 - 35,200 €	30%	8,725.50 €
35,200.01 - 60,000 €	37%	17,901.50 €
60,000.01 - 300,000 €	45%	125,901.50 €
More than 300,000 €	47%	-

Note: the regional scale varies depending on your autonomous community. The combined rates above are the most common, but communities such as Madrid apply lower regional rates, while others such as Catalonia or Valencia may apply higher rates in the top brackets.

IRPF brackets for the savings base (2025–2026)

Returns from movable capital (interest, dividends) and capital gains (sale of shares, funds, real estate) are taxed separately in the savings base:

Base liquidable del ahorro	Rate
Up to 6,000 €	19%
6,000.01 - 50,000 €	21%
50,000.01 - 200,000 €	23%
200,000.01 - 300,000 €	27%
More than 300,000 €	30%

How an autónomo's IRPF is calculated

The IRPF calculation follows these steps:

1. Income from the activity
 - Deductible expenses
 = Net income from the activity

2. Net income
 - Reductions (start of activity, etc.)
 = Reduced net income

3. + Other income (employment, rent, etc.)
 = General base imponible

4. General base imponible
 - Base reductions (pension plans, etc.)
 = General base liquidable

5. General base liquidable
 -> IRPF brackets are applied
 - Mínimo personal y familiar
 = Gross tax

6. Gross tax
 - Deductions (maternity, large family, etc.)
 - Installment payments (Modelo 130/131)
 - Withholding tax already paid
 = Result of the return (to pay or to be refunded)

Practical example: autónomo with 40,000 € net income

Let's assume a single autónomo, with no children, with 40,000 € in net income from economic activities and no other income or special reductions. The personal minimum is 5,550 €.

Base liquidable: 40,000 € - base reductions = ~40,000 €

Bracket	Taxed amount	Rate	Tax
Up to 12,450 €	12,450 €	19%	2,365.50 €
12,450 - 20,200 €	7,750 €	24%	1,860.00 €
20,200 - 35,200 €	15,000 €	30%	4,500.00 €
35,200 - 40,000 €	4,800 €	37%	1,776.00 €
Total	40,000 €	-	10,501.50 €

From that tax, you subtract the mínimo personal y familiar (5,550 € × 19% = 1,054.50 €), the installment payments in Modelo 130, and any withholding your clients applied.

Effective rate: in this example, the resulting tax before deductions and prepayments would be about 9,447 €, which equals an effective rate of about 23.6% on 40,000 €.

Connection with Modelo 130

Modelo 130 is the quarterly IRPF installment payment for autónomos in estimación directa. Each quarter you prepay 20% of the net income accumulated since January, minus previous installment payments and withholdings.

That 20% is an intermediate approximation: if your real income falls in lower brackets, you will get a refund in the Declaración de la Renta. If it falls in higher brackets, you will have to pay the difference.

For autónomos in estimación objetiva (Módulos), the installment payment is made with Modelo 131 and is calculated using the module indicators, not the IRPF brackets.

How to reduce your base liquidable

To make your income fall into lower brackets, you can:

1. Maximize deductible expenses in your activity - every euro of legitimate expense reduces your net income.
2. Contribute to a pension plan - up to 1,500 € per year reduces your base liquidable.
3. Take advantage of the mínimo personal y familiar - descendants, ascendants, and disability reduce the tax bill. See the guide on mínimo personal y familiar.
4. Start-of-activity reduction - during the first 2 years with positive net income, a 20% reduction applies.

Official sources

• Agencia Tributaria - Scales and tax rates
• AEAT - Practical income-tax manual
• Agencia Tributaria - Savings rates
• Agencia Tributaria - Savings base tax rates