Self-employed contribution calculator for Spain 2026
Enter your expected monthly net income (income minus expenses, divided by 12). You will see your bracket in the 2026 Social Security table, your contribution base and the monthly contribution.
Sample data
- Your bracket
- General table, bracket 2
- Contribution base
- €960.78
- Contribution across the bases available in your bracket
- €302.65 – €472.50
- Contribution per year
- €3,631.80
How it was calculated
- Monthly net income of €1,500.00 → General table, bracket 2 (bases from €960.78 to €1,500.00)
- Contribution: €960.78 × 31.5% ÷ 100 = €302.65 per month
- Per year: €302.65 × 12 = €3,631.80
Does not include discounts or the flat-rate scheme.
Indicative result: it does not replace an advisor's advice.
Calculate your taxes with the contribution already included
The Taxes module prepares an indicative modelo 130 draft from your invoices and expenses, including the autónomo contribution.
See the Taxes module Create a free accountHow much do self-employed workers pay in contributions in 2026?
Self-employed workers (autónomos) pay Social Security on their net income: each person falls into one of the 15 brackets of the Social Security table and chooses a contribution base between the minimum and maximum of that bracket. The monthly contribution is that base times the 31.5% rate (common contingencies 28.30%, occupational 1.30%, cessation of activity 0.90%, vocational training 0.10% and Intergenerational Equity Mechanism 0.90%). On the table's minimum bases, the contribution ranges from €205.88 to €607.35 per month.
How is the autónomo contribution calculated?
Monthly contribution = contribution base × 31.5% ÷ 100. For example, with €1,500 of net income per month you are in bracket 2 of the general table (bases from €960.78 to €1,500): on the minimum base you pay €302.65 a month and on the maximum, €472.50.
How do I know my net income?
It is your income minus deductible expenses, divided by 12 if you calculate it per year. Social Security applies its own rules to work it out; if you are near the limit of a bracket, confirm it with your advisor. You can adjust your base during the year according to your real income.
What if I am just starting or have a discount?
This calculator does not include the flat-rate scheme or other discounts or reductions. Check their current situation on the Social Security website.
From the contribution to your taxes
The contribution is a deductible expense of your activity. FlexiFlow takes it into account when it prepares the indicative modelo 130 draft from your invoices and expenses.
Worked example: €1,500 of net income per month
Bracket 2 of the general table (over €1,300 up to €1,500), with bases from €960.78 to €1,500.00. On the minimum: 960.78 × 31.5% = €302.65 per month (€3,631.80 per year). On the maximum: 1,500 × 31.5% = €472.50 per month.
RETA bases and contributions in 2026 (31.5% rate)
| Bracket | Monthly net income (€) | Minimum base (€) | Maximum base (€) | Contribution, minimum base (€) | Contribution, maximum base (€) |
|---|---|---|---|---|---|
| 1 (reduced) | ≤ 670.00 | 653.59 | 718.94 | 205.88 | 226.47 |
| 2 (reduced) | 670.00 – 900.00 | 718.95 | 900.00 | 226.47 | 283.50 |
| 3 (reduced) | 900.00 – 1,166.70 | 849.67 | 1,166.70 | 267.65 | 367.51 |
| 1 | 1,166.70 – 1,300.00 | 950.98 | 1,300.00 | 299.56 | 409.50 |
| 2 | 1,300.00 – 1,500.00 | 960.78 | 1,500.00 | 302.65 | 472.50 |
| 3 | 1,500.00 – 1,700.00 | 960.78 | 1,700.00 | 302.65 | 535.50 |
| 4 | 1,700.00 – 1,850.00 | 1,143.79 | 1,850.00 | 360.29 | 582.75 |
| 5 | 1,850.00 – 2,030.00 | 1,209.15 | 2,030.00 | 380.88 | 639.45 |
| 6 | 2,030.00 – 2,330.00 | 1,274.51 | 2,330.00 | 401.47 | 733.95 |
| 7 | 2,330.00 – 2,760.00 | 1,356.21 | 2,760.00 | 427.21 | 869.40 |
| 8 | 2,760.00 – 3,190.00 | 1,437.91 | 3,190.00 | 452.94 | 1,004.85 |
| 9 | 3,190.00 – 3,620.00 | 1,519.61 | 3,620.00 | 478.68 | 1,140.30 |
| 10 | 3,620.00 – 4,050.00 | 1,601.31 | 4,050.00 | 504.41 | 1,275.75 |
| 11 | 4,050.00 – 6,000.00 | 1,732.03 | 5,101.20 | 545.59 | 1,606.88 |
| 12 | > 6,000.00 | 1,928.10 | 5,101.20 | 607.35 | 1,606.88 |
How to use this tool
- Enter your monthly net income (income minus expenses, divided by 12).
- Choose the minimum or maximum base of your bracket.
- Read the monthly contribution and the full bracket table.
Frequently asked questions
What is the minimum autónomo contribution in 2026?
On the reduced table's minimum base (€653.59) and the 31.5% rate, €205.88 per month, according to the Social Security tables for 2026. Discounts are not included.
What is the 31.5% in the autónomo contribution?
It is the sum of common contingencies (28.30%), occupational contingencies (1.30%), cessation of activity (0.90%), vocational training (0.10%) and the Intergenerational Equity Mechanism (0.90%).
Can I choose my contribution base?
Yes, between the minimum and maximum base of your net-income bracket. A higher base raises the contribution.
How many brackets are there?
Fifteen: three on the reduced table (net income up to €1,166.70 per month) and twelve on the general one.
Are these final figures?
They are the tables published by Social Security for 2026 (Order PJC/297/2026). The website itself says the content is being updated: confirm the current table before deciding.
Official sources
- Social Security: contribution bases and rates (2026 tables)
- Order PJC/297/2026 of 30 March on 2026 contributions (BOE)
Keep reading
- Tax calendar for freelancers in Spain
- Freelancing in Spain as a foreigner
- Spanish VAT calculator
- VAT and IRPF withholding calculator for invoices
- Modelo 130 calculator (IRPF instalment payment)
- Quarterly VAT calculator: output and input VAT
- All free tools
Reviewed on 6 November 2026. Indicative result: it does not replace an advisor's advice.
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