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Calculators for the Self-Employed

Spanish Self-Employed Contribution Calculator

Work out what a self-employed worker in Spain pays Social Security each month in 2026: the income bracket that applies, the contribution base you may choose inside it, and the monthly cuota split into the five items that make it up.

Social Security does not use your income-tax net figure as it stands: it adds back the contributions you paid and then removes 7% for generic expenses (3% for company-director autónomos), under article 308 of the Social Security Act. That adjusted figure picks the bracket. Leave the base at 0 and the calculator applies the bracket minimum, which is what most people choose.

Estimated monthly contribution
€380.88
Annual cost (12 months)
€4,570.56

How that contribution is built

Monthly computable income€1,860.00
Income bracketGeneral table, bracket 5
Bracket minimum and maximum base€1,209.15 – €2,030.00
Contribution base applied€1,209.15
Common contingencies (28.30%)€342.19
Occupational contingencies (1.30%)€15.72
Cessation of activity (0.90%)€10.88
Vocational training (0.10%)€1.21
Intergenerational equity mechanism (MEI) (0.90%)€10.88
Total monthly contribution€380.88

€140.00 of generic expenses was removed from the figure you entered before the bracket was chosen, as article 308 of the Social Security Act requires.

Educational estimate using the 2026 tables and rates (Orden PJC/297/2026). The base you choose during the year is provisional: Social Security reconciles it the following year against the income the tax authority reports. It excludes the reduced flat rate for newly registered autónomos and any regional discounts.

Video: how to use the calculator

1

First work out the income that counts, which is not the tax figure

This is where most do-it-yourself calculations go wrong. Article 308 of the General Social Security Act does not take the net income from your tax return as it stands: it starts from the net income of the activity "increased by the amount of the Social Security contributions" you paid yourself, and applies "a deduction for generic expenses of 7 per cent" to that total. For company-owner autónomos and worker-shareholders of employee-owned companies, that is letters b) and e) of article 305.2, the deduction drops to 3 per cent. Collaborating family members under letter k) keep the 7 %, because that rule does not name them. What comes out is the computable income, and it is the only figure compared against the table.

2

That income puts you in a bracket, and the bracket sets a range

Orden PJC/297/2026 publishes two tables: a reduced one of three brackets, for anyone below the floor of the general table, and a general one of twelve. Each bracket carries a monthly minimum and maximum base. You are not assigned a base: you are given a range and you choose inside it. One detail of the official text is worth reading slowly. The reduced table ends at "less than 1,166.70" and the general one starts at "1,166.70 or more", so that exact figure falls in the general table and the minimum base jumps from 849.67 € to 950.98 €.

3

The contribution is the base times 31.50%, split five ways

Five rates apply to the base you choose: 28.30% common contingencies, 1.30% occupational contingencies, 0.90% cessation of activity, 0.10% vocational training and 0.90% for the intergenerational equity mechanism. They add up to 31.50%. The 2026 figures match 2025 on the table itself, but the MEI has risen from 0.80% to 0.90% (transitional provision 43 of the Social Security Act), which is why the minimum contribution rises by 0.65 € a month, to 205.88 €. The calculator shows the five items separately so you can reconcile them against your own contribution statement.

4

Choosing the minimum base is not free: it is tomorrow's pension

Almost everyone contributes on the minimum base of their bracket, and that is a defensible choice when margins are thin. But the contribution base is what later determines sick pay, the cessation-of-activity benefit and, above all, the retirement pension. Moving from the minimum to the maximum base of the same bracket can cost a few tens of euros a month and change those benefits considerably. The calculator lets you try any base within your range precisely so you can see that cost before deciding.

5

What you pay this year is provisional until the reconciliation

The base you choose during the year is provisional (article 308.1.a rule 6). The following year, once the tax authority reports your actual income, Social Security reconciles: if you contributed below the minimum base of the bracket that applied, you pay the difference; if you contributed above the maximum, it is refunded. That is why it pays to adjust the base during the year as soon as your forecast drifts, rather than waiting for the settlement.

Worked example

Example: an individual autónomo with 2,000 € of monthly net income for tax purposes who currently pays 300 € in contributions. Computable income: (2,000 + 300) × 0.93 = 2,139 €. That falls in bracket 6 of the general table (above 2,030 and up to 2,330 €), whose minimum base is 1,274.51 €. Monthly contribution: 1,274.51 × 31.50% = 401.47 €, or 4,817.64 € a year. Dropping the 2,000 € straight into the table, without the article 308 adjustment, would have read bracket 5 and a contribution about 20 € lower.

Frequently asked questions

What is the minimum autónomo contribution in 2026?
The lowest base in the whole table is 653.59 € a month and the combined rate is 31.50%, so the ordinary minimum contribution is 205.88 € a month. It corresponds to bracket 1 of the reduced table, that is computable income up to 670 € a month.
And the maximum?
It depends on the base you choose, not only on the bracket. The absolute maximum base for 2026 is 5,101.20 € a month, which gives a contribution of 1,606.88 €. Someone above 6,000 € of income who stays on their bracket minimum (1,928.10 €) pays 607.35 €.
Why does the contribution rise in 2026 if the table is unchanged?
Because the intergenerational equity mechanism goes from 0.80% to 0.90% of the base (article 18.2.c of Orden PJC/297/2026). The bases and the other rates do not change, so the increase is exactly one thousandth of the base: 0.65 € a month (7.84 € a year) on the lowest base in the table and 5.10 € a month (61.21 € a year) on the maximum.
Can I choose any contribution base?
Only within your bracket's range. If you pick a base below the minimum or above the maximum of your bracket, the annual reconciliation will correct it. There are narrow exceptions: for instance, anyone already contributing on a high base before 2023 may keep it (transitional provision six of RDL 13/2022).
Does this calculator include the flat rate for new autónomos?
No, deliberately. The reduced contribution in article 38 ter of Ley 20/2007 was set at 80 € a month for 2023 to 2025 and, from 2026, is set by "the General State Budget Act of each year". As there is no 2026 budget, we would rather not publish a figure we cannot cite to a statute. If the reduced contribution applies to you, you pay that instead of the amount shown here.
What if my income forecast turns out wrong?
You can change base several times during the year to track what you are actually earning. And if it still does not match, the following year's reconciliation settles it: you pay the difference or the excess is refunded.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: