Free tool · Spanish Social Security
Autónomo fee 2026 in Spain: brackets table and calculator
Enter what you earn and see your 2026 bracket, the contribution bases you can choose and your monthly fee as a self-employed worker (autónomo) in Spain, from the official table in Orden PJC/297/2026 (in Spanish).
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Income minus deductible expenses, without subtracting the autónomo fee. We deduct 7% for generic expenses.
Your bracket
General table, bracket 2
Over €1,300.00 and up to €1,500.00 a month
€3,631.80 a year (12 months)
Choose your base
You can contribute on any base between the minimum and the maximum of your bracket. A higher base means a higher fee and better benefits.
| Item | Rate | Per month |
|---|---|---|
| Common contingencies (contingencias comunes) | 28.30% | €271.90 |
| Occupational contingencies (contingencias profesionales) | 1.30% | €12.49 |
| Cessation of activity (cese de actividad) | 0.90% | €8.65 |
| Vocational training (formación profesional) | 0.10% | €0.96 |
| Intergenerational equity mechanism (MEI) | 0.90% | €8.65 |
| Fee on your base | 31.50% | €302.65 |
€3,631.80 a year on a base of €960.78
This is a provisional fee. When the tax agency (Agencia Tributaria, AEAT) sends the Social Security your actual 2026 income, the fee is regularised: if you end up in a higher bracket and paid less than its minimum fee, you pay the difference; if you end up in a lower one and paid more than the fee on its maximum base, you get the excess back. Flat rate, rebates and holding a job at the same time (pluriactividad) are not included. Rounded to the cent.
Still in the bracket you chose?
Aikount works out your year-to-date net income from your invoices and expenses when it prepares modelo 130, and the autónomo fee you post in the journal counts as an expense. So you can see mid-year whether to change your base.
Autónomo fee brackets table 2026 (tramos)
The 15 brackets for 2026: monthly net income, minimum and maximum base from Orden PJC/297/2026 (art. 18) and the minimum monthly fee, which is the minimum base × 31.50%. The brackets are the same as in 2025; only the maximum base of brackets 11 and 12 goes up.
| Bracket | Net income per month | Minimum base | Maximum base | Minimum fee |
|---|---|---|---|---|
| Reduced 1 | Up to €670.00 | €653.59 | €718.94 | €205.88 |
| Reduced 2 | Over €670.00 and up to €900.00 | €718.95 | €900.00 | €226.47 |
| Reduced 3 | Over €900.00 and under €1,166.70 | €849.67 | €1,166.70 | €267.65 |
| General 1 | From €1,166.70 and up to €1,300.00 | €950.98 | €1,300.00 | €299.56 |
| General 2Your bracket | Over €1,300.00 and up to €1,500.00 | €960.78 | €1,500.00 | €302.65 |
| General 3 | Over €1,500.00 and up to €1,700.00 | €960.78 | €1,700.00 | €302.65 |
| General 4 | Over €1,700.00 and up to €1,850.00 | €1,143.79 | €1,850.00 | €360.29 |
| General 5 | Over €1,850.00 and up to €2,030.00 | €1,209.15 | €2,030.00 | €380.88 |
| General 6 | Over €2,030.00 and up to €2,330.00 | €1,274.51 | €2,330.00 | €401.47 |
| General 7 | Over €2,330.00 and up to €2,760.00 | €1,356.21 | €2,760.00 | €427.21 |
| General 8 | Over €2,760.00 and up to €3,190.00 | €1,437.91 | €3,190.00 | €452.94 |
| General 9 | Over €3,190.00 and up to €3,620.00 | €1,519.61 | €3,620.00 | €478.68 |
| General 10 | Over €3,620.00 and up to €4,050.00 | €1,601.31 | €4,050.00 | €504.41 |
| General 11 | Over €4,050.00 and up to €6,000.00 | €1,732.03 | €5,101.20 | €545.59 |
| General 12 | Over €6,000.00 | €1,928.10 | €5,101.20 | €607.35 |
How to use it
- 1Enter your net income per month, or your income and expenses for the year, without counting the autónomo fee as an expense.
- 2Choose individual autónomo (7% is deducted for generic expenses) or societario (3%).
- 3Check your bracket and your fee. Move the base if you want to contribute more.
- 4Report your income forecast and your base in Importass, the Social Security online portal.
Examples with 2026 figures
€1,600 a month of income minus expenses
Minus 7% leaves €1,488: general table, bracket 2. On the minimum base (€960.78) you pay €302.65 a month, €3,631.80 a year; on the maximum, €472.50.
€30,000 net for the year, registered all year
Minus 7% leaves €27,900, which divided by 365 days and multiplied by 30 gives €2,293.15 a month. Bracket 6: minimum fee of €401.47 a month.
Director of a Spanish limited company (SL) with €30,000 of income
With the 3% deduction that is €2,391.78 a month, bracket 7. But a societario never contributes on less than €1,424.40: minimum fee of €448.69.
How autónomo social security works in Spain
What is an autónomo?
If you work for yourself in Spain, as a freelancer or sole trader, you are an autónomo: you register with the Social Security (Seguridad Social) in the special scheme for self-employed workers, RETA (Régimen Especial de Trabajadores Autónomos), and pay a monthly fee, the cuota de autónomos. Company directors with 25% or more of the shares and partners with 33% or more (societarios) are in RETA too and deduct 3% instead of 7%.
Contributions based on real net income
The fee depends on your net income (rendimiento neto): income minus deductible expenses as worked out for income tax (IRPF), plus the autónomo fees you paid, minus 7% for generic expenses. The monthly average puts you in one of 15 brackets (tramos): 3 in a reduced table below €1,166.70 a month and 12 in the general table. Each bracket has a minimum and a maximum contribution base, and the fee is the base you choose × 31.50%. You report your expected income in Importass, the Social Security online portal, and can change your base up to 6 times a year.
Annual regularisation (regularización)
What you pay during the year is provisional. Once the tax agency (AEAT) sends the Social Security your actual income, your contributions are recalculated: if you land in a higher bracket and paid less than its minimum fee, you pay the difference; if you land in a lower one and paid more than the fee on its maximum base, you get the excess back. The Social Security explains the whole system in English on its page Contribution system for the self-employed.
Flat rate for new autónomos in 2026 (tarifa plana)
The tarifa plana is the reduced fee for your first year of activity, set out in article 38 ter of the Self-Employment Statute (in Spanish). This is how it works in 2026:
- Who: anyone registering as autónomo for the first time, or who has not been registered in the 2 previous years (3 if they already had the flat rate). Also partners of companies who are in RETA.
- How much: €80.00 a month for common and occupational contingencies, plus the MEI (0.90% of €950.98, €8.56). That is €88.56 a month in total under Orden PJC/297/2026; the Social Security guide says €88.64. You do not pay for cessation of activity or vocational training.
- How long: the 12 full calendar months after you register. 12 more if you expect to earn less than the annual minimum wage (SMI). With a disability of 33% or more, victims of gender violence or terrorism: 24 months plus 36.
- How to apply: when you register in Importass (and, for the extension, before it starts, declaring that you will not exceed the SMI). If you deregister during those months, you lose it.
- What it covers: benefits are calculated on €950.98, the minimum base of general bracket 1, and the first 12 months are not regularised. Compared with the minimum fee of that bracket you save €211.00 a month.
- It does not apply to relatives of the autónomo up to the second degree who register as family collaborators.
The transitional provision 5 of RDL 13/2022 (in Spanish) set the €80 for 2023-2025 and leaves the 2026 amount to the State Budget Act, which has not been passed. The Social Security keeps applying €80. The calculator above does not apply the flat rate: it shows the normal fee for your bracket, which is what you will pay once it ends.
Still in the bracket you chose?
Aikount works out your year-to-date net income from your invoices and expenses when it prepares modelo 130 (the quarterly income tax prepayment; page in Spanish). Add the autónomo fees you paid, enter the total here and you will know whether to change your base before the regularisation.
Start with AikountFrequently asked questions
How much does an autónomo pay in 2026?
The minimum fee goes from €205.88 a month (net income up to €670) to €607.35 (over €6,000); on the maximum base it is €1,606.88. It is the base × 31.50%. The Social Security guide still says 31.40%, but its own breakdown adds up to 31.50%: 31.40% was the 2025 total.
Have the brackets changed since 2025?
No. With no State Budget (Presupuestos Generales del Estado) for 2026, Real Decreto-ley 3/2026 (in Spanish) extends the 2025 table. Only the maximum base of brackets 11 and 12 goes up, from €4,909.50 to €5,101.20, and the MEI rises from 0.80% to 0.90%.
How do I change my bracket or my base?
In Importass, with the service "Base de cotización y rendimientos" (contribution base and income), up to 6 times a year. It works in two-month periods: a request made in January or February applies from 1 March, in March or April from 1 May, and so on until November or December, which applies from 1 January of the following year.
What if I earn little, less than the minimum wage (SMI)?
Below €1,166.70 a month of computable income you pay under the reduced table, from a €205.88 fee. And when your first flat-rate year ends, you can ask for 12 more months of reduced fee if you expect to earn less than the minimum wage (salario mínimo interprofesional, SMI).
How much is the autónomo flat rate (tarifa plana) in 2026?
€80 a month plus the MEI (0.90% of €950.98), about €88.56 in total, for the first 12 months if it is your first registration or you have not been registered for 2 years (3 if you had it before). It is extended 12 more months if you earn less than the minimum wage (SMI). The law leaves the 2026 amount to a State Budget that has not been passed, and the Social Security keeps applying €80.
Official sources
Data checked against the BOE on 28 October 2026.
- Seguridad Social: Contribution system for the self-employed (official page in English, with the 2026 table)
- Orden PJC/297/2026, arts. 3, 18 and 37: 2026 brackets, bases and rates (BOE 31 March 2026, in Spanish)
- Real Decreto-ley 3/2026, art. 3: 2025 table extended and €5,101.20 cap (in Spanish)
- Orden PJC/178/2025, art. 18: 2025 table, maximum base €4,909.50 (in Spanish)
- General Social Security Act (Ley General de la Seguridad Social), art. 308: income, 7% or 3% deduction and regularisation (in Spanish)
- Real Decreto 2064/1995, arts. 44 and 45: monthly average and base changes (in Spanish)
- Self-Employment Statute (Ley 20/2007), art. 38 ter: reduced fee when you start out (in Spanish)
- Real Decreto-ley 13/2022, transitional provision 5: €80 flat rate for 2023-2025 (in Spanish)
- Seguridad Social, Importass: self-employment guide (in Spanish)
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