How much do self-employed pay in Spain in 2026?
The old flat autónomo fee of ~€230–294 is gone. Since 2023 you pay by your real income (tramos), and Social Security reconciles it every year. Tell us your income and expenses and we'll show your real monthly quota, your bracket, and — if you're new — the €80 tarifa plana.
Calculate your quota
How it's calculated
Email me my quota + the reconciliation timeline
Worked examples
Established freelance translator in Valencia
Your estimated monthly quota: €401.47/mo
Bracket 9 · net income ≈ €2,115.75/mo
⚠ The flat ~€230–294 fee is gone: you pay on your real income (tramos) and it's reconciled every year.
ℹ️ Remember the reconciliation: if your real income lands in a higher bracket, Social Security bills the difference the following year.
How it's calculated
- Net income (income − expenses): €27,300.00
- Less generic deduction (7%): −€1,911.00
- Monthly net income: €2,115.75
- Your bracket: Tramo 9
- Bracket minimum base: €1,274.51
- Bracket quota (base × 31.5%): €401.47/mo
- Annual quota (×12): €4,817.65
New autónomo starting out — tarifa plana year
Your estimated monthly quota: €80.00/mo
Bracket 3 · net income ≈ €968.75/mo · with the tarifa plana for the first 12 months
⚠ The flat ~€230–294 fee is gone: you pay on your real income (tramos) and it's reconciled every year.
ℹ️ Remember the reconciliation: if your real income lands in a higher bracket, Social Security bills the difference the following year.
How it's calculated
- Net income (income − expenses): €12,500.00
- Less generic deduction (7%): −€875.00
- Monthly net income: €968.75
- Your bracket: Tramo 3
- Bracket minimum base: €849.67
- Bracket quota (base × 31.5%): €267.65/mo
- Tarifa plana (new autónomo): €80.00/mo for the first 12 months
- After the tarifa plana you'd pay: €267.65/mo
Company director billing €96k, top bracket
Your estimated monthly quota: €607.35/mo
Bracket 15 · net income ≈ €6,264.58/mo
⚠ The flat ~€230–294 fee is gone: you pay on your real income (tramos) and it's reconciled every year.
ℹ️ Remember the reconciliation: if your real income lands in a higher bracket, Social Security bills the difference the following year.
How it's calculated
- Net income (income − expenses): €77,500.00
- Less generic deduction (3%): −€2,325.00
- Monthly net income: €6,264.58
- Your bracket: Tramo 15
- Bracket minimum base: €1,928.10
- Bracket quota (base × 31.5%): €607.35/mo
- Annual quota (×12): €7,288.22
Examples are recomputed whenever the underlying rates or data change; the date above is the last recompute.
Methodology & data sources
Since 2023, autónomos in Spain contribute on their real income (RDL 13/2022). Your net income = income − deductible expenses; then a generic deduction of 7% (individuals) or 3% (company directors) is subtracted and divided by the months of activity to get monthly net income, which sets your bracket (tramo). Each bracket has a minimum contribution base, and the quota = base × rate. For 2026 the 2025 base table is carried forward (RDL 3/2026), but the rate rises to 31.5% because the MEI goes from 0.80% to 0.90% (28.30% common contingencies + 1.30% professional + 0.90% cese + 0.10% training + 0.90% MEI). The quota ranges from €205.88/month (minimum base €653.59) up to €607.35/month in the top bracket; the maximum base is €5,101.20. New autónomos can use the €80/month tarifa plana for 12 months (extendable to 24 if net income stays below the minimum wage). Each year Social Security reconciles the provisional quotas against your real tax (AEAT) data and refunds or charges the difference. You may choose a higher base within your bracket. Our Freshness Keeper checks the table and rate against the BOE and Social Security.
Sources: BOE — RDL 3/2026 (table carried forward + MEI 0.90%) · Official RETA simulator (Importass) · RDL 13/2022 (real income)
Frequently asked questions
Is the autónomo fee still flat?
No. Since 2023 it's income-based by brackets and reconciled each year against your tax return. The single flat fee for everyone is gone.
What's the minimum quota in 2026?
€205.88/month (minimum base €653.59 × 31.5%). But if you're new, you can pay €80 with the tarifa plana.
What if I declare a low base?
At the following year's reconciliation Social Security compares it with your real income and bills the difference. Under-contributing doesn't save you.
Should I pick the minimum base?
You pay less now but build a lower pension and benefits. A slightly higher base improves your future and your sick-leave cover.