How the calculator works out what you earn
A self-employed agent earns their share of the fees on the sales they close. The calculator starts from the fee your agency agrees with each client, a percentage of the price or a fixed amount, and follows it down in five steps:
- Fees on your sales. The fee on one sale, before IVA, times your sales in a year. The IVA on your invoices belongs to the tax agency, so it never counts as income.
- Shared sales. When another agency brought the buyer, part of the fee is theirs, as your collaboration agreement says.
- Your agency or network. If you work under an agency or a network, it keeps part of your side and the rest is yours.
- The cuota de autónomos and your costs. Your monthly Social Security payment, and what you spend to work: portals, your car, your phone, a desk fee.
- IRPF. What is withheld from your invoices, or the quarterly advances you pay yourself.
What is left, divided by twelve, is your take-home a month. Every field starts empty: there is no standard fee or split in Spain, and professional associations may not set or even recommend fees (article 14 of the Ley de Colegios Profesionales), so the numbers have to be yours.
A worked example
Say you close eight sales a year, and your side of each fee, after any split, is €5,000 before IVA: €40,000 of fees. You spend €500 a month on portals, your car and your phone, and the agency you invoice withholds IRPF at 15%.
- For the cuota, your earnings are €40,000 less €6,000 of costs, less the 7% deduction for general expenses: about €2,635 a month. That is band 10 of the 2026 table, whose minimum cuota is €427.21 a month, or €5,126.52 a year.
- IRPF withheld at 15% of €40,000 is €6,000.
- €40,000 less €6,000, €5,126.52 and €6,000 leaves €22,873.48 a year: €1,906.12 a month.
The same numbers answer the opposite question. To take home €2,500 a month, choose “Sales I need”: nine sales leave €2,234.56 a month and ten leave €2,562.99, so the answer is ten. Extra sales also raise your cuota, because higher earnings move you into a higher band.
The cuota de autónomos in 2026
Since 2023 the cuota depends on what you earn. Your net earnings for the year, with the cuota itself added back and less a 7% deduction for general expenses (article 308 of the Ley General de la Seguridad Social), are divided by twelve and fall in one of fifteen bands. Each band has a minimum contribution base, and the cuota is that base times 31.5%: the rates for common and professional contingencies, cessation of activity, vocational training and the intergenerational equity mechanism, set for 2026 by the Orden PJC/297/2026.
| Band | Net earnings a month | Minimum cuota a month |
|---|---|---|
| 1 | Up to €670 | €205.88 |
| 2 | €670.01 to €900 | €226.47 |
| 3 | €900.01 to €1,166.69 | €267.65 |
| 4 | €1,166.70 to €1,300 | €299.56 |
| 5 | €1,300.01 to €1,500 | €302.65 |
| 6 | €1,500.01 to €1,700 | €302.65 |
| 7 | €1,700.01 to €1,850 | €360.29 |
| 8 | €1,850.01 to €2,030 | €380.88 |
| 9 | €2,030.01 to €2,330 | €401.47 |
| 10 | €2,330.01 to €2,760 | €427.21 |
| 11 | €2,760.01 to €3,190 | €452.94 |
| 12 | €3,190.01 to €3,620 | €478.68 |
| 13 | €3,620.01 to €4,050 | €504.41 |
| 14 | €4,050.01 to €6,000 | €545.59 |
| 15 | Over €6,000 | €607.35 |
Through the year you pay a provisional cuota on the earnings you expect, and the Social Security settles the difference once your tax return shows the real figure: it charges what is missing or refunds what you overpaid. You may also choose a base above your band's minimum, which costs more and counts towards a higher pension. The calculator uses each band's minimum.
In your first year as self-employed you may pay a reduced cuota instead, the tarifa plana, for twelve months, and for twelve more if your earnings stay below the minimum wage (article 38 ter of the Ley del Estatuto del Trabajo Autónomo). If that is you, choose “I'll type it” and enter what you pay.
IRPF: what is withheld and what you owe
When you invoice a business, such as the agency or network you work with, it withholds IRPF from your invoice: 15% of the base, or 7% in the year you start and the two after (article 95 of the IRPF regulation). Invoices to private clients carry no withholding. Then you pay advances yourself every quarter on modelo 130: 20% of your net earnings so far that year (article 110), unless at least 70% of last year's income was withheld (article 109).
Either way, it is an advance. Your income tax for the year is settled in your annual return and depends on your whole income, your region and your deductions, so it can come out higher or lower. The calculator takes off what is withheld or paid in advance, because that is what leaves your account during the year.
So how much does an estate agent earn in Spain?
There is no single honest figure. A self-employed agent's income moves with three numbers that change from one agent to the next: how many sales they close, the fee their agency agrees with each client, and how that fee is split. That is why this page gives you a calculator instead of an average. Put in your own numbers, then change one at a time to see what each is worth to you.
For a single deal, with the IVA and the split between two agencies, use the commission calculator.
Keeping the sales coming
Every sale in this calculator started as an enquiry that someone followed up. LeadWing is a CRM for independent estate agents in Spain. It keeps every buyer and seller with their viewings, offers and the follow-ups that are due, so nobody goes quiet without you noticing. It works in English, Spanish and Russian, and it is free for up to 10 clients.
This calculator does arithmetic; it isn't tax or legal advice.