Illustrative estimate. Your contribution is calculated using the 2025 contribution bases extended to 2026 and a total rate of 31.50%, without applying contribution relief or reductions such as the reduced flat-rate contribution (tarifa plana).

How your contribution is calculated

Your contribution depends on the net income you expect to earn in 2026: your income minus deductible expenses, followed by a further 7% deduction for general expenses (3% if you have autónomo societario status as a self-employed company owner or director). After the year ends, Spain’s Social Security compares your estimated income with your actual income: if you earned less, it refunds the difference in contributions; if you earned more, it asks you to pay the difference.

Income brackets and contribution bases for 2026

Calculate your autónomo contribution

Select your monthly net income and adjust your contribution base.

Select the bracket your expected monthly net income falls into.

Step 2 Choose your contribution base

With a higher base, you pay a higher contribution, but also receive higher sickness, childbirth and retirement benefits.

Estimated monthly contribution
– /month
Selected contribution base
–
Per year: –
Total rate: 31,50 % of the base

Compare with the reduced flat rate (tarifa plana)

If you register as an autónomo for the first time, or after 2 years without being registered (3 if you have already used this relief), you pay a reduced contribution of €80 per month for the first 12 months.

Contribution for your income bracket
–
Without reductions
New autónomo
Reduced flat rate
80,00 € /month
First 12 months of registration
Estimated savings
–
Months 1–1280 €/month, regardless of your income.
Months 13–2480 €/month only if your expected net income is below Spain’s statutory minimum wage (SMI).
Month 25 onwardsContribution based on your income bracket.
Main requirements
  • You must not have been registered as an autónomo in the previous 2 years (3 if you have already benefited from the tarifa plana).
  • Apply for it when registering with RETA.
  • Be up to date with payments to Spain’s Social Security and tax authority.

Illustrative comparison. Check the current conditions with Spain’s Social Security before registering.

What your autónomo contribution covers

When you are registered and pay your contributions, Spain’s Social Security protects you in these situations:

Healthcare and temporary incapacity for workCoverage for illness or accidents.
Childbirth and childcareBenefits for the period established by law.
Cessation of activityUnemployment benefit for autónomos if you have to close your business involuntarily.
Retirement and permanent incapacity for workEvery month of contributions counts towards your pension.

Income and contributions table for 2026

Special Social Security Scheme for Self-Employed Workers (RETA) · total rate 31,50 %

Scroll horizontally to see all columns.

Income bracket Monthly net income Minimum contribution base Maximum contribution base Minimum contribution Maximum contribution Calculation
1Up to 670 €/month653,59 €718,94 €205,88 €226,47 €
2670,01 – 900 €/month718,95 €900,00 €226,47 €283,50 €
3900,01 – 1.166,69 €/month849,67 €1.166,70 €267,65 €367,51 €
41.166,70 – 1.300 €/month950,98 €1.300,00 €299,56 €409,50 €
51.300,01 – 1.500 €/month960,78 €1.500,00 €302,65 €472,50 €
61.500,01 – 1.700 €/month960,78 €1.700,00 €302,65 €535,50 €
71.700,01 – 1.850 €/month1.143,79 €1.850,00 €360,29 €582,75 €
81.850,01 – 2.030 €/month1.209,15 €2.030,00 €380,88 €639,45 €
92.030,01 – 2.330 €/month1.274,51 €2.330,00 €401,47 €733,95 €
102.330,01 – 2.760 €/month1.356,21 €2.760,00 €427,21 €869,40 €
112.760,01 – 3.190 €/month1.437,91 €3.190,00 €452,94 €1.004,85 €
123.190,01 – 3.620 €/month1.519,61 €3.620,00 €478,68 €1.140,30 €
133.620,01 – 4.050 €/month1.601,31 €4.050,00 €504,41 €1.275,75 €
144.050,01 – 6.000 €/month1.732,03 €5.101,20 €545,59 €1.606,88 €
15Over 6.000 €/month1.928,10 €5.101,20 €607,35 €1.606,88 €

Minimum contribution bases for 2025 extended to 2026. Total rate of 31,50 %, including 0,9 % for the MEI. Amounts rounded to the nearest cent.