Do freelancers keep more net income in Spain or Germany at 60,000 €–100,000 € in 2026?

For a single B2B freelancer in steady state, Spain Autónomo keeps ~3,500–8,000 €/yr more net take-home pay than a German Freiberufler on voluntary GKV because Spain’s RETA social security caps out around 607.35 €/mo (including pension and healthcare), whereas German GKV + Pflegeversicherung climbs to ~1,260 €/mo on top of 14%–42% ESt.

When can Germany beat Spain on self-employed net take-home pay?

Germany often overtakes Spain for married sole earners with children (via full 50/50 Ehegattensplitting and free GKV family co-insurance), for side-jobbers (Nebenberuflich, 0 € extra GKV), or when opting into a low-cost private PKV policy.

How do VAT rules differ between Germany and Spain for freelancers in 2026?

Germany exempts domestic small businesses up to 25,000 € prior-year turnover (19% USt above that). Mainland Spain and the Balearic Islands have 0 € VAT exemption (21% IVA from euro one), while the Canary Islands apply 7% IGIC with a 30,000 € REPEP exemption.

Annual Revenue (€)

Germany (Freiberufler) vs. Spain (Autónomo) — 2026 Tax Comparison

Compare 2026 net take-home pay, health/pension contributions (German GKV/PKV vs. Spanish 15-tramo RETA), regional IRPF scales, and family splitting between Germany and Spain.

2026 Statutory Benchmark Table & Official FAQ — Germany (Freiberufler) vs. Spain (Autónomo) — 2026 Tax Comparison

Germany (Freiberufler) vs. Spain (Autónomo) — 2026 Tax Comparison

Compare 2026 net take-home pay, health/pension contributions (German GKV/PKV vs. Spanish 15-tramo RETA), regional IRPF scales, and family splitting between Germany and Spain.

Social & Health Ceiling: Spain’s 2026 RETA covers both public pension and universal SNS healthcare for 205.88–607.35 €/mo (88.64 €/mo Year-1 Tarifa Plana or 0 € Cuota Cero), whereas German voluntary GKV + PV alone reaches ~1,260 €/mo at 69,750 € profit without pension accrual.
Income Tax Progression: Germany’s 12,348 € Grundfreibetrag beats Spain’s 5,550 € personal minimum at very low revenue, while low-tax Spanish regions (Madrid 18%–45%, Canary Islands 7% IGIC) plus capped RETA outperform Germany across 45,000 €–120,000 € for singles.
Married Sole-Earner Advantage: Germany’s full 50/50 Ehegattensplitting (24,696 € joint 0% allowance) + 9,756 €/child Kinderfreibetrag yields a far larger family tax cut than Spain’s fixed 3,400 € Declaración conjunta reduction.

Germany (Freiberufler) vs. Spain (Autónomo) — 2026 Tax Comparison
Gross Revenue (Yearly)	Germany — Net (Yearly)	Spain — Net (Yearly)	Germany vs. Spain
30,000.00 €	20,990.00 € (30.0%)	20,894.39 € (30.4%)	+95.61 €
60,000.00 €	37,346.00 € (37.8%)	39,768.34 € (33.7%)	-2,422.34 €
85,000.00 €	51,467.25 € (39.5%)	53,794.49 € (36.7%)	-2,327.24 €
100,000.00 €	59,649.96 € (40.4%)	62,044.49 € (38.0%)	-2,394.53 €
120,000.00 €	70,250.36 € (41.5%)	73,044.49 € (39.1%)	-2,794.13 €

Do freelancers keep more net income in Spain or Germany at 60,000 €–100,000 € in 2026?: For a single B2B freelancer in steady state, Spain Autónomo keeps ~3,500–8,000 €/yr more net take-home pay than a German Freiberufler on voluntary GKV because Spain’s RETA social security caps out around 607.35 €/mo (including pension and healthcare), whereas German GKV + Pflegeversicherung climbs to ~1,260 €/mo on top of 14%–42% ESt.
When can Germany beat Spain on self-employed net take-home pay?: Germany often overtakes Spain for married sole earners with children (via full 50/50 Ehegattensplitting and free GKV family co-insurance), for side-jobbers (Nebenberuflich, 0 € extra GKV), or when opting into a low-cost private PKV policy.
How do VAT rules differ between Germany and Spain for freelancers in 2026?: Germany exempts domestic small businesses up to 25,000 € prior-year turnover (19% USt above that). Mainland Spain and the Balearic Islands have 0 € VAT exemption (21% IVA from euro one), while the Canary Islands apply 7% IGIC with a 30,000 € REPEP exemption.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

BMF — Bundesministerium der Finanzen (Einkommensteuer) ↗ GKV-Spitzenverband — Freiwillige Kranken- & Pflegeversicherung ↗ Agencia Tributaria (AEAT) — Autónomos e IRPF ↗ Seguridad Social (Importass) — Cotización RETA ↗