Self-employed contributions by real income in Spain in 2026: brackets, base and settlement
Since 2023, the Spanish self-employed Social Security contribution (the «cuota de autónomos») depends on what you earn. You choose a contribution base at the start, pay every month on it and, once the Tax Agency knows what you really earned, Social Security settles the account: it asks you for the difference or refunds what you overpaid. Here is how it works, the 2026 tables as Social Security publishes them and a worked example from start to finish.
1. How it works
The General Social Security Act says self-employed workers contribute according to the annual income obtained from their economic activities (article 308.1). In practice, in three steps:
- You choose a base according to what you expect to earn on average per month over the year. If you expect to stay below the first bracket of the general table, you choose from the reduced table (rules 1 and 2).
- You pay every month the contribution for that base. It is a provisional base (rule 6), and you can change it during the year to match what you are seeing (rule 3).
- The following year it is settled, using the income the Tax Agency reports to Social Security (letter c).
2. Which income counts
It is not what you invoice, nor what is left in the bank. If you are under direct assessment (estimación directa), the law takes your net income for personal income tax, adds back the self-employed contributions you have paid and takes off 7% for general expenses (article 308.1.c, rules 1 and 2). In some cases, such as partners in certain companies, the deduction is 3%. The result, divided by 12, is the monthly income you look up in the table.
3. The 2026 tables
These are the tables Social Security publishes for 2026, in euros per month. Monthly income sets the bracket, and each bracket has a minimum and a maximum base.
| Bracket: net income per month, in € | Minimum base | Maximum base |
|---|---|---|
| Reduced table | ||
| 1 · ≤ 670.00 | €653.59 | €718.94 |
| 2 · > 670.00 and ≤ 900.00 | €718.95 | €900.00 |
| 3 · > 900.00 and < 1,166.70 | €849.67 | €1,166.70 |
| General table | ||
| 1 · ≥ 1,166.70 and ≤ 1,300.00 | €950.98 | €1,300.00 |
| 2 · > 1,300.00 and ≤ 1,500.00 | €960.78 | €1,500.00 |
| 3 · > 1,500.00 and ≤ 1,700.00 | €960.78 | €1,700.00 |
| 4 · > 1,700.00 and ≤ 1,850.00 | €1,143.79 | €1,850.00 |
| 5 · > 1,850.00 and ≤ 2,030.00 | €1,209.15 | €2,030.00 |
| 6 · > 2,030.00 and ≤ 2,330.00 | €1,274.51 | €2,330.00 |
| 7 · > 2,330.00 and ≤ 2,760.00 | €1,356.21 | €2,760.00 |
| 8 · > 2,760.00 and ≤ 3,190.00 | €1,437.91 | €3,190.00 |
| 9 · > 3,190.00 and ≤ 3,620.00 | €1,519.61 | €3,620.00 |
| 10 · > 3,620.00 and ≤ 4,050.00 | €1,601.31 | €4,050.00 |
| 11 · > 4,050.00 and ≤ 6,000.00 | €1,732.03 | €5,101.20 |
| 12 · > 6,000.00 | €1,928.10 | €5,101.20 |
These 2026 rates, also from Social Security, apply to the base: common contingencies, 28.30%; occupational contingencies, 1.30%; cessation of activity, 0.90%; vocational training, 0.10%; and the intergenerational equity mechanism, 0.9%. In total, 31.50% of the base.
4. A worked example
The figures are examples, with no reductions or rebates. An online store under direct assessment closes the year with these figures:
| Item | Amount |
|---|---|
| Net income for personal income tax | €20,029.44 |
| Plus the self-employed contributions paid in the year | + €4,570.56 |
| Computable income | €24,600.00 |
| Less 7% for general expenses | − €1,722.00 |
| Income for contributions | €22,878.00 |
| Per month (divided by 12) | €1,906.50 |
€1,906.50 a month falls in bracket 5 of the general table: minimum base €1,209.15 and maximum base €2,030.00. The monthly contribution with each, item by item:
| Item | Minimum base | Maximum base |
|---|---|---|
| Common contingencies (28.30%) | €342.19 | €574.49 |
| Occupational contingencies (1.30%) | €15.72 | €26.39 |
| Cessation of activity (0.90%) | €10.88 | €18.27 |
| Vocational training (0.10%) | €1.21 | €2.03 |
| Intergenerational equity (0.9%) | €10.88 | €18.27 |
| Monthly contribution (31.50%) | €380.88 | €639.45 |
If this person paid all year on the bracket 5 minimum base, €380.88 a month, which is the €4,570.56 for the year, their contributions are already within the bracket and there is nothing to settle.
5. The settlement: pay more or get a refund
Once your income is known, the law compares what you paid with the bases of your bracket (article 308.1.c, rules 3 and 4):
- If your base was between the minimum and the maximum of your bracket, nothing is settled.
- If you paid less than the contribution on your bracket's minimum base, you pay the difference by the last day of the month after you are notified, with no interest or surcharge if you pay within that time.
- If you paid more than the contribution on your bracket's maximum base, Social Security refunds the difference automatically, without interest, before 30 April of the year after the Tax Agency reported your income.
Continuing the example: if that person had contributed all year on the bracket 1 minimum base of the general table, €950.98, their contribution would have been €299.56 a month. At settlement, they would be €81.32 a month short (€380.88 − €299.56): €975.84 to pay in one go. That is why it is worth reviewing your base mid-year if sales change.
6. The contribution and what you keep
The self-employed contribution depends on what you earn over the year, not on each sale. That is why the order profit calculator does not take it off order by order: it tells you what each sale leaves you, and the contribution comes out of the total for the year.
Summary
- You contribute according to your annual net income, on a provisional base that you choose and can change.
- The income that counts is your net income for income tax plus your contributions, less 7%, divided by 12.
- Find your bracket in the 2026 table and apply 31.50% to the base.
- The following year it is settled: you pay if you stayed below your bracket's minimum and get a refund if you went over its maximum.
- There are reductions and special cases this article does not cover. Social Security gives you your exact contribution.
Sources
- Spanish Social Security · 2026 contribution bases and rates, Special Scheme for Self-Employed Workers (in Spanish) · checked on 27/09/2026
- BOE · Order PJC/297/2026 of 30 March, contribution rules for 2026 (article 18) · checked on 27/09/2026
- BOE · Royal Legislative Decree 8/2015, consolidated General Social Security Act (article 308) · checked on 27/09/2026
This article explains the general rule with its official sources. Your case may have exceptions: it doesn't replace your accountant.