Free calculator
Sole trader or SL? Use your own numbers
Enter what you expect to bill and spend in a year. We work out contributions, taxes and costs for each option and tell you which leaves you more.
Your numbers (per year, excl. VAT)
Materials, software, marketing, rent… Without contributions or accountant: we add those separately.
Sole trader: flat rate of €88.64/month. SL: adds the CIRCE set-up (€121).
Sole trader or SL? calculator result
With these numbers, you keep more as a sole trader
The difference is about €1,096 a year.
With your expense ratio, salary and payout, the SL would start to pay off from about €97,000 of revenue a year.
Sole trader
- Profit before tax
- €36,000
- Self-employed contributions
- -€5,435
- Accountant
- -€362
- Income tax (IRPF)
- -€5,719
SL
- Gross salary you pay yourself
- €18,000
- Income tax on your salary
- -€2,163
- Company director contributions
- -€5,384
- Accountant
- -€870
- Books, annual accounts filing and certificate
- -€132
- Profit before tax
- €11,613
- Corporate tax
- -€2,206
- Dividends
- €0
- Income tax on dividends
- €0
- Reaches you
- €15,837
- Stays in the company
- €9,407
- Tax if you paid it all out
- -€1,855
Note: the SL's advantage comes mainly from leaving money inside to reinvest. If you take it all out to live on, the gap shrinks a lot.
Beyond the numbers: an SL limits your liability and allows partners or investors. A sole trader is simpler and cheaper to close.
Rough estimate with 2026 Spanish figures (AEAT general reference scale, RETA brackets and CIRCE fees). It leaves out regional deductions, family allowances and low-income reductions. It does not replace your accountant.