Free tool · Spanish Social Security
Autónomo social security calculator 2026
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).
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.
2026 autónomo brackets table
Monthly net income and bases from Orden PJC/297/2026, art. 18. Fee calculated by Aikount: minimum base × 31.50%.
| 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.
Flat rate for new autónomos (tarifa plana)
On your first registration, or after 2 years without being registered (3 if you already had it), you can ask for a reduced fee for the first 12 months when you register. The Social Security guide puts it at €80 a month plus the MEI, but the law leaves the 2026 amount to a State Budget that has not been passed, so this calculator shows the normal fee.
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.
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).
What about the flat rate (tarifa plana)?
If it is your first registration (or you have not been registered for 2 years, 3 if you had it before) you pay a reduced fee for 12 months: according to the Social Security guide, €80 a month plus the MEI. The law leaves the 2026 amount to a State Budget that does not exist, so this calculator does not apply it.
Official sources
Data checked on 23 September 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)
- Seguridad Social, Importass: self-employment guide (in Spanish)
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