Self-employed fee Spain 2026: autónomo quota calculator
Work out your 2026 autónomo Social Security fee in Spain from your net earnings: bracket of the reduced or general table, minimum and maximum base, monthly and yearly fee, with or without the €80 flat rate. Sole trader or company partner.
Your fee
| Yearly net earnings (income − expenses) | €18,000.00 |
|---|---|
| Generic expenses deduction (7%) | −€1,260.00 |
| Monthly net earnings that count | €1,395.00 |
| Bracket | general table, bracket 2 |
| Contribution bases of the bracket | €960.78 – €1,500.00 |
| Monthly fee at the minimum base (31.5%) | €302.65 |
| Possible monthly fee within the bracket | €302.65 – €472.50 |
| Yearly cost at the minimum base (12 months) | €3,631.80 |
All 2026 brackets
| Bracket | Monthly net earnings | Minimum – maximum base | Minimum – maximum fee |
|---|---|---|---|
| reduced table, bracket 1 | up to €670.00 | €653.59 – €718.94 | €205.88 – €226.47 |
| reduced table, bracket 2 | €670.01 – €900.00 | €718.95 – €900.00 | €226.47 – €283.50 |
| reduced table, bracket 3 | €900.01 – €1,166.69 | €849.67 – €1,166.70 | €267.65 – €367.51 |
| general table, bracket 1 | €1,166.70 – €1,300.00 | €950.98 – €1,300.00 | €299.56 – €409.50 |
| general table, bracket 2 | €1,300.01 – €1,500.00 | €960.78 – €1,500.00 | €302.65 – €472.50 |
| general table, bracket 3 | €1,500.01 – €1,700.00 | €960.78 – €1,700.00 | €302.65 – €535.50 |
| general table, bracket 4 | €1,700.01 – €1,850.00 | €1,143.79 – €1,850.00 | €360.29 – €582.75 |
| general table, bracket 5 | €1,850.01 – €2,030.00 | €1,209.15 – €2,030.00 | €380.88 – €639.45 |
| general table, bracket 6 | €2,030.01 – €2,330.00 | €1,274.51 – €2,330.00 | €401.47 – €733.95 |
| general table, bracket 7 | €2,330.01 – €2,760.00 | €1,356.21 – €2,760.00 | €427.21 – €869.40 |
| general table, bracket 8 | €2,760.01 – €3,190.00 | €1,437.91 – €3,190.00 | €452.94 – €1,004.85 |
| general table, bracket 9 | €3,190.01 – €3,620.00 | €1,519.61 – €3,620.00 | €478.68 – €1,140.30 |
| general table, bracket 10 | €3,620.01 – €4,050.00 | €1,601.31 – €4,050.00 | €504.41 – €1,275.75 |
| general table, bracket 11 | €4,050.01 – €6,000.00 | €1,732.03 – €5,101.20 | €545.59 – €1,606.88 |
| general table, bracket 12 | over €6,000.01 | €1,928.10 – €5,101.20 | €607.35 – €1,606.88 |
How it's calculated
Since 2023 autónomos pay by their real net earnings. Net earnings = income − the activity's deductible expenses (without the autónomo fee itself). A generic expenses deduction of 7% is taken off, or 3% for partners holding 33% or more of the capital and directors holding 25% or more. The yearly result divided by 12 gives a bracket of the reduced or general table. The fee is the chosen base × 31.5% (28.3% common contingencies, 1.3% professional, 0.9% cessation of activity, 0.1% training and 0.9% MEI).
Choosing a base within the bracket
Each bracket has a minimum and a maximum base: you can pay on any amount between them. A higher base costs more now but improves benefits (sick leave, pension). You can change the base up to six times a year, effective 1 March, May, July, September, November and January.
Adjustment the following year
This year's bases are provisional. Once the tax agency reports your real earnings to Social Security (usually after the income tax return), the year is regularised: if you paid below the minimum base of your real bracket, you pay the difference without surcharge; if you paid above its maximum base, the excess is refunded automatically.
Flat rate for new autónomos
People registering for the first time, or not registered in the previous two years (three if they already had it), can ask at registration for a reduced fee of €80 a month for 12 months, with no adjustment. It can be extended 12 more months if expected yearly net earnings are below the minimum wage (SMI). It doesn't apply to collaborating family members. The €80 amount was set by RDL 13/2022 for 2023-2025; with no 2026 budget law, Social Security still states it.
An estimate with the official 2026 tables: it leaves out bonuses, multiple activity (pluriactividad) and special cases (street vendors, farmers, artists). For the exact amount, use the official Import@ss simulator
Sources: Orden PJC/297/2026, art. 18 and 37 (BOE-A-2026-7296); RDL 3/2026, art. 3.4 (BOE-A-2026-2548); LGSS, art. 308 (BOE-A-2015-11724); Ley 20/2007 (self-employment statute), art. 38 ter.
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