Spain Autónomo Contributions Calculator 2026

Find out which bracket you fall into and how much you will pay to Social Security each month as a self-employed worker (autónomo) in Spain, under the real-income system.

When should you use this calculator?

Use it before registering as an autónomo in Spain, when planning your yearly budget or when your income changes and you are thinking of switching bracket. Since 2023 the quota is no longer the same for everyone: it depends on what you actually earn. This calculator shows the net earnings Social Security takes into account, your bracket, the minimum and maximum quota you can choose and how much of your profit is left after paying it.

How it is calculated

It starts from your income for the year minus the deductible business expenses, without subtracting the autónomo quota itself (the law adds it back). A 7% deduction for generic expenses is taken off, or 3% for company partners, and the result is divided by 12. That monthly figure places you in one of 15 brackets: 3 in the reduced table (below €1,166.70 a month) and 12 in the general table. Each bracket has a minimum and a maximum contribution base; you can choose any base in between and the quota is 31.50% of it.

Autónomo brackets and quotas 2026

Bracket	Monthly net earnings	Minimum quota	Maximum quota
Reduced table 1	≤ €670.00	€205.88	€226.47
Reduced table 2	€670.00 – €900.00	€226.47	€283.50
Reduced table 3	€900.00 – €1,166.70	€267.65	€367.51
General table 1	€1,166.70 – €1,300.00	€299.56	€409.50
General table 2	€1,300.00 – €1,500.00	€302.65	€472.50
General table 3	€1,500.00 – €1,700.00	€302.65	€535.50
General table 4	€1,700.00 – €1,850.00	€360.29	€582.75
General table 5	€1,850.00 – €2,030.00	€380.88	€639.45
General table 6	€2,030.00 – €2,330.00	€401.47	€733.95
General table 7	€2,330.00 – €2,760.00	€427.21	€869.40
General table 8	€2,760.00 – €3,190.00	€452.94	€1,004.85
General table 9	€3,190.00 – €3,620.00	€478.68	€1,140.30
General table 10	€3,620.00 – €4,050.00	€504.41	€1,275.75
General table 11	€4,050.00 – €6,000.00	€545.59	€1,606.88
General table 12	> €6,000.00	€607.35	€1,606.88

Practical example

Marta is a designer expecting to invoice €36,000 this year with €6,000 of deductible expenses. Her net earnings are €30,000; minus 7% that leaves €27,900, or €2,325 a month. That puts her in bracket 6 of the general table (€2,030 to €2,330): she will pay at least €401.47 a month, about €4,818 a year, and keep around €25,182 before income tax. Choosing the bracket's maximum base would cost €733.95 a month in exchange for a higher pension and better benefits. With €12,000 of income and €3,000 of expenses, by contrast, earnings are €697.50 a month: reduced table, bracket 2, with a minimum quota of €226.47.

Legal and tax context

The real-income contribution system was introduced by Royal Decree-law 13/2022 and is set out in article 308 of Spain's General Social Security Law. The 2026 bases come from Order PJC/297/2026 of 30 March. You can change your base up to 6 times a year if your forecasts change. The following year, once the tax agency reports your real earnings, Social Security reconciles: if you contributed below your bracket it claims the difference, and if you contributed above it refunds the excess. New autónomos can apply for the reduced flat rate (tarifa plana) of €80 a month for 12 months, extendable for another 12 if their earnings stay below the minimum wage.

Common mistakes

Common mistakes: using invoiced amounts including VAT instead of the taxable base; deducting the autónomo quota as an expense when working out the bracket (it is not deducted); forgetting the 7% generic expenses; and always choosing the minimum base without considering that sick pay, cessation-of-activity benefit and your future pension depend on it. Not reviewing your bracket during the year is also risky: if income rises sharply, the reconciliation can bring a large bill all at once.

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Frequently asked questions

How much does an autónomo pay in Spain in 2026?

It depends on net earnings. The minimum quota ranges from €205.88 a month, for earnings up to €670 a month, to €607.35 for earnings above €6,000 a month. Within each bracket you can choose a higher base, up to a maximum quota of €1,606.88 a month in the top two brackets.

How are net earnings calculated for the bracket?

Annual income minus deductible business expenses, without subtracting the autónomo quota; a 7% generic-expense deduction is then applied (3% for company partners) and the result is divided by 12. If you have several activities, the earnings of all of them are added together.

What happens if I pick the wrong bracket?

Nothing serious at first, but it gets corrected later: once the tax agency reports your real earnings for the year, Social Security reconciles. If you contributed on a lower base than your real bracket it claims the difference, and if you paid too much it refunds the excess. You can change your base up to 6 times a year to avoid surprises.

What is the autónomo flat rate (tarifa plana)?

A reduced quota of €80 a month for the first 12 months for people registering for the first time or who have not been self-employed in the previous 2 years (3 if they already used it). It can be extended for another 12 months if expected net earnings are below the minimum wage.

Is the autónomo quota tax-deductible?

Yes. Under direct assessment the autónomo quota is a deductible business expense, so it reduces your net earnings on your income tax return and therefore the IRPF you pay.

Should I contribute on a higher base?

You will pay more each month, but your benefits are calculated on that base: sick pay, cessation-of-activity benefit and, above all, your retirement pension. If you can afford it, raising the base in the years before retirement has the biggest impact on your pension.