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Comparison · tax year 2026

Should I be a freelancer or set up a company (SL)?

Enter your annual income and expenses and see what you keep as a freelancer and as a limited company, with the assumptions in plain view. It is the same engine as the app's simulator. Everything is calculated in your browser.

  • Free
  • No sign-up
  • Indicative figures under current rules

Your numbers (per year)

It does not change the figures: the calculation uses a single income tax scale. It only warns you about what cannot be calculated (foral regime, Ceuta and Melilla).
Company assumptions (editable)
Empty = 40% of revenue, capped at €36,000 (the app simulator's assumption). The company cannot pay more than it generates.
Accounting, bookkeeping, filing of accounts… (€2,800 by default, as in the simulator).
Pre-filled example: replace it with your figures.

Calculated in your browser. We store nothing.

Result · tax year 2026

With these figures, you keep more as a freelancer€2,783 /yrDifference between what you keep with an SL and as a freelancer, distributing profit as dividends. Annual figures, before other personal expenses.
Net as a freelancer€33,780
Net with an SL€30,997
Net as a freelancer€33,780€2,815 a month · burden 27.03%
Net with an SL€30,997€2,583 a month · with dividends

As a freelancer

Income
€60,000
Deductible expenses
−€10,000
Self-employed fee€504.41/month × 12 · minimum base of the official bracket
−€6,053
Income taxOn €41,947 taxable base (after the 5% hard-to-justify allowance)
−€10,167
You keep
€33,780

With an SL

Company revenue
€60,000
Deductible expenses
−€10,000
Director's gross salary
−€24,000
Company costs
−€2,800
Profit before corporate tax
€23,200
Corporate taxMicroempresa 19 % / 21 %
−€4,408
Profit after corporate tax
€18,792
Gross salary
€24,000
Societary self-employed feeBase €1,519.61/month
−€5,744
Income tax on salary
−€2,224
Net salary
€16,031
Net dividendsSavings income tax −€3,826
+€14,966
You keep
€30,997

With these assumptions, the SL starts to leave you more from ≈ €123,190 of annual revenue.

Estimate with a single income tax scale, no regional deductions, family allowances or incorporation costs. Talk to an adviser before deciding.

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Rules applied and where they come from

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With Autónomo Simple

From a one-off sum to taxes that stay up to date

  • A simulator with your own data

    Compare an SL and freelancing starting from your real revenue and expenses, not a sample.

  • Your current situation up to date

    Income, expenses and quarter returns in one dashboard, so you decide with data.

  • Obligations under control

    While you decide, your self-employed tax deadlines keep reminding you.

How it works

How the two cases are compared

  1. Freelancer

    Profit = income − expenses − self-employed fee − 5% hard-to-justify allowance (max €2,000). On that, income tax with the general scale and personal allowance. You keep: income − expenses − fee − income tax.

  2. Company (SL)

    The SL pays the director's salary and its own costs, and pays corporate tax on what remains. You pay income tax and societary self-employed contributions on the salary and, if you distribute dividends, savings income tax on them.

  3. Difference

    What you keep in each case is compared. If you leave the profit undistributed in the SL, only the net salary counts: the rest stays in the company.

  4. Break-even

    The calculation is repeated at different turnover levels, with your same expenses, salary and costs, to estimate from which turnover the SL leaves you more.

Visible assumptions
  • The director is a partner with effective control: pays RETA as a societary self-employed, with no separate employer contribution.
  • Income tax with a single scale (state plus average regional): no regional deductions, family allowances or special situations.
  • The company is a micro-company if turnover was under €1M the previous year (here the turnover you enter is used). Dividends are distributed in full after corporate tax, or not at all.
  • It does not include incorporation costs, legal reserve or other taxes or aid that may differ between the two cases.
Legal references
Simulators

This same thing, with your real invoices, automatic.

Try it free for 14 days. No card to start.

  • SL or freelancer, income tax and RETA, joint or individual return
  • They start from the data already in your account
  • Regional deductions included in the Pro plan
  • Indicative: talk to an adviser before deciding
Try it free for 14 daysCancel any time.
Illustrative example with made-up data.

What this calculator compares

It compares the money you keep each year as a freelancer (income tax on your activity's profit) and as director of a limited company (corporate tax plus income tax on salary and dividends). It does not decide for you: money left undistributed in the SL still belongs to the company and has its own rules.

When an SL tends to pay off

An SL tends to gain ground when profit is high and you do not need to draw all of it each year, because corporate tax is applied at a fixed rate while a freelancer's income tax rises by brackets. With moderate profit, the company's costs and the minimum societary contribution tend to weigh more. The calculator estimates the break-even with your numbers.

Common mistakes when comparing

  • Comparing taxes only and forgetting the company's accountant, registry and annual accounts.
  • Ignoring the societary contribution, with a higher minimum base than a low-income freelancer's.
  • Counting profit that stays in the SL as yours: paying it out as dividends is also taxed in your income tax.
  • Setting an unrealistic salary: the company cannot pay more than it earns.
FAQ

Frequently asked questions

From what turnover does an SL pay off?
There is no single figure: it depends on your expenses, the salary you pay yourself, the company's costs and whether you distribute dividends. The calculator estimates the break-even with your data, and you will see it change as you move each assumption.
What does a director-shareholder of an SL pay in contributions?
With at least 25% of the capital and a director role, you pay RETA as a societary self-employed. In 2026 the minimum monthly base used by the calculator is €1,424.40, with a 3% generic-expenses allowance, and the fee comes from the official bracket table.
What is the difference between paying dividends and leaving profit in the SL?
If you distribute profit after corporate tax, you receive it as a dividend taxed in your income tax at savings-scale rates. If you leave it in the company, you do not pay personal income tax on it, but it is not money available to you either. The calculator's switch shows both cases.
What extra costs does an SL add?
Accounting and bookkeeping, filing of annual accounts and other company expenses. The calculator uses €2,800 a year by default, the same assumption as the app's simulator, and you can change it. It does not include incorporation costs.
Does the autonomous community change the result?
The calculation uses a single income tax scale and no regional deductions, so the community does not change the figures. It does warn about what cannot be calculated: in the Basque Country and Navarre foral rules apply and no comparison is shown, and in Ceuta and Melilla a 50% tax credit applies that is not included.

Try Autónomo Simple free for 14 days

Load your invoices and expenses and see your quarter estimates. No card to start. After that you choose a plan: Basic €10/mo or Pro €18/mo, VAT included, billed monthly.

Figures are approximate estimates calculated from the data you enter or import, and may differ from the official assessment. Autónomo Simple is not tax, accounting or legal advice. If in doubt, check with a gestor. More in the Terms. The figures you enter are calculated in your browser and are not stored (only your email, if you ask for the deadlines).

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