How is the cuota de autónomos calculated since 2023?

Spain moved to a contribution system based on real income. Your forecast monthly net income (rendimiento neto) places you in one of fifteen brackets (tramos), each with a minimum and maximum contribution base; the quota is roughly 31.3% of the chosen base. This tool uses the minimum base of your bracket to estimate the quota.

What is rendimiento neto?

Rendimiento neto is your business income after deducting allowable expenses. For the RETA brackets, a further 7% generic deduction (3% for societarios) is applied to compute the figure that selects your tramo. This calculator uses your entered net income directly as the forecast for the bracket.

What IRPF percentage should an autónomo withhold?

The standard retención on professional invoices is 15%. New autónomos can apply a reduced 7% during the year of registration and the two following years. The IRPF withheld is an advance on your annual income tax, settled in the Renta declaration.

Is the cuota the same all year?

Not necessarily. You can adjust your forecast net income up to six times a year, which moves you between brackets and changes the quota. At year end the social security regularises your contributions against your real income, so over- or under-payment is corrected.

Does this replace official figures?

No. It is a planning estimate using the published bracket bases and a representative 31.3% rate. The exact quota depends on the contribution base you choose within your bracket and on regulatory updates, so confirm with your gestor before relying on it.

Spain Autónomo Quota & IRPF Calculator

The Spain Autónomo Quota & IRPF Calculator estimates the two big monthly numbers every Spanish self-employed person faces: the Seguridad Social quota under the income-based RETA system introduced in 2023, and the IRPF retention you withhold on your invoices. Enter your forecast net income and the tool places you in the right bracket and shows both costs at once.

How it works

Since 2023 the autónomo quota depends on your forecast monthly net income (rendimiento neto). That figure selects one of fifteen brackets (tramos), each defined by a minimum and maximum contribution base. The monthly quota is the chosen base multiplied by the contribution rate, which is approximately 31.3%. This tool applies the rate to the minimum base of your bracket:

quota ≈ minimum base of bracket × 31.3%
IRPF withheld = invoiced amount × retention %  (15% standard, 7% reduced)

The IRPF withheld is not an extra tax — it is an advance payment of your annual income tax that clients hold back and pay to Hacienda on your behalf, later reconciled in your Renta return.

Example and notes

An autónomo forecasts a net income of 1,800 €/month. That falls in a bracket whose minimum base is around 1,000 €, giving a quota of roughly 1,000 × 31.3% = 313 €. Invoicing 2,500 € at the standard 15% retention means 2,500 × 15% = 375 € is withheld for IRPF.

Notes: you may pick a contribution base higher than your bracket minimum (raising future pension rights), so the real quota can exceed this estimate. New autónomos often pay a reduced flat “tarifa plana” in their first year instead of the bracketed quota — confirm your situation with a gestor.