<div class="scriptor-paragraph">In Spain, the personal income tax (IRPF) rates for self-employed individuals are divided into six progressive brackets. Here are the updated brackets for 2024:</div>
<ol class="scriptor-listCounterlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1 scriptor-listCounterResetlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">1st bracket: up to €12,450 — taxed at 19%&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">2nd bracket: from €12,450 to €20,200 — taxed at 24%&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">3rd bracket: from €20,200 to €35,200 — taxed at 30%&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">4th bracket: from €35,200 to €60,000 — taxed at 37%&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">5th bracket: from €60,000 to €300,000 — taxed at 45%&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">6th bracket: over €300,000 — taxed at 47%&nbsp;</li>
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<div class="scriptor-paragraph">These brackets apply progressively, which means that as your income increases, only the portion that exceeds each threshold is taxed at the corresponding higher rate</div>

In Spain, the personal income tax (IRPF) rates for self-employed individuals are divided into six progressive brackets. Here are the updated brackets for 2024:
 1. 1st bracket: up to €12,450 — taxed at 19% 
 2. 2nd bracket: from €12,450 to €20,200 — taxed at 24% 
 3. 3rd bracket: from €20,200 to €35,200 — taxed at 30% 
 4. 4th bracket: from €35,200 to €60,000 — taxed at 37% 
 5. 5th bracket: from €60,000 to €300,000 — taxed at 45% 
 6. 6th bracket: over €300,000 — taxed at 47% 

These brackets apply progressively, which means that as your income increases, only the portion that exceeds each threshold is taxed at the corresponding higher rate



Personal Income Tax (IRPF) rates / brackets for self-employed individuals in 2026:

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