Self-employed contribution 2026: brackets, changes, and how to calculate it
All self-employed contribution brackets in 2026, what has changed compared to 2025, flat rate, and how to precisely calculate what you'll pay each month.
Key takeaways
- In 2026 there are 15 contribution brackets based on real net income, not a freely chosen base
- The minimum contribution drops to 225€/month for incomes below 670€ and the maximum rises to 590€/month
- The flat rate remains at 80€/month for the first 12 months, extendable to 24 if you don't exceed the SMI
- You can change your bracket every two months if your income varies, without penalty
- Corporate self-employed individuals have a minimum base of ~1,248€/month (contribution ~382€), with a generic deduction of 3% instead of 7%
Contents
The real income contribution system has been in force since 2023. In 2026, we enter the fourth year of transition, with adjusted brackets and bases that continue to rise for higher brackets. If you are self-employed in Spain, this is what you pay and why.
The 15 Contribution Brackets in 2026
The system divides your monthly net income into 15 brackets. Each bracket has a minimum and maximum contribution base. The contribution is calculated by applying the contribution rate (~30.6%) to the base chosen within your bracket.
| Bracket | Net income/month | Minimum base | Maximum base | Approx. contribution |
|---|---|---|---|---|
| 1 | ≤ 670€ | 735,29€ | 735,29€ | ~225€ |
| 2 | 670€ – 900€ | 816,98€ | 816,98€ | ~250€ |
| 3 | 900€ – 1.166,70€ | 872,55€ | 872,55€ | ~267€ |
| 4 | 1.166,70€ – 1.300€ | 950,98€ | 950,98€ | ~291€ |
| 5 | 1.300€ – 1.500€ | 960,78€ | 960,78€ | ~294€ |
| 6 | 1.500€ – 1.700€ | 960,78€ | 1.143,79€ | ~294–350€ |
| 7 | 1.700€ – 1.850€ | 1.045,75€ | 1.143,79€ | ~320–350€ |
| 8 | 1.850€ – 2.030€ | 1.062,09€ | 1.209,15€ | ~325–370€ |
| 9 | 2.030€ – 2.330€ | 1.078,43€ | 1.274,51€ | ~330–390€ |
| 10 | 2.330€ – 2.760€ | 1.111,11€ | 1.372,55€ | ~340–420€ |
| 11 | 2.760€ – 3.190€ | 1.176,47€ | 1.568,63€ | ~360–480€ |
| 12 | 3.190€ – 3.620€ | 1.209,15€ | 1.666,67€ | ~370–510€ |
| 13 | 3.620€ – 4.050€ | 1.274,51€ | 1.764,71€ | ~390–540€ |
| 14 | 4.050€ – 6.000€ | 1.372,55€ | 1.862,74€ | ~420–570€ |
| 15 | > 6.000€ | 1.633,99€ | 1.928,10€ | ~500–590€ |
Brackets 1 to 3 (low income) have fixed bases — you cannot choose. From bracket 6 onwards, you have a margin between the minimum and maximum base.
What has changed compared to 2025
Three main changes:
1. Low brackets slightly decrease. The minimum contribution is reduced by a few euros compared to 2025, aligning with the government›s goal that no self-employed individual with low income pays more than 225€/month at the end of the transition (2032).
2. High brackets increase. If you invoice more than 3,600€/month net, your mandatory minimum base has increased. The government gradually raises these bases to bring them closer to the real contributions of the general regime.
3. The contribution rate remains at ~30.6%. It includes common contingencies (28.30%), professional contingencies (1.30%), cessation of activity (0.90%), and professional training (0.10%). There is no change compared to 2025.
How to calculate your net income
This is the step that causes the most confusion. Your net income is not your gross income:
- Sum your income from all self-employed activities
- Subtract deductible expenses directly linked to the activity
- Apply the generic deduction of 7% (or 3% if you are a corporate self-employed individual)
- Divide by 12 to get the monthly net income
That monthly number determines your bracket.
Example: If you invoice 36,000€ per year and have 6,000€ in deductible expenses:
- Gross income: 36,000€ - 6,000€ = 30,000€
- Generic deduction 7%: 30,000€ × 0.93 = 27,900€
- Monthly net income: 27,900€ / 12 = 2,325€/month → Bracket 9
- Approximate contribution: 330–390€/month
You don›t need to do this manually. Use our self-employed contribution calculator to get your exact contribution in seconds.
Flat rate: 80€/month for new self-employed individuals
If you register for the first time (or haven›t been registered in the last 2 years), you are entitled to the flat rate:
- First 12 months: 80€/month (regardless of your income)
- Months 13 to 24: 80€/month if your net income does not exceed the SMI
- If you exceed the SMI in month 13: you move to the bracket that corresponds to your income
The flat rate is compatible with pluriactivity and the bracket system — you simply pay 80€ instead of what would correspond to your income during the subsidized period.
Bracket change every 2 months
One of the advantages of the current system: you can modify your contribution base up to 6 times a year. The effective dates are:
| Application before | Effective from |
|---|---|
| February 28 | March 1 |
| April 30 | May 1 |
| June 30 | July 1 |
| August 31 | September 1 |
| October 31 | November 1 |
| December 31 | January 1 next |
This matters if your income is seasonal. A wedding photographer can contribute at a high bracket in summer and a low one in winter. Without penalty.
Annual regularization: the reckoning
At the close of the fiscal year, Social Security cross-references your data with the Tax Agency (model 130/131 and income tax return). If there is a difference between what you contributed and what you owed according to your real income:
- Over-contributed: they automatically refund the difference
- Under-contributed: they claim the adjustment (with a payment deadline)
That›s why it›s critical to adjust your bracket proactively. If you wait for regularization, you might encounter an unexpected payment the following year.
Special cases: pluriactivity, disability, and corporate self-employed individuals
Not all self-employed individuals contribute the same. There are three situations that modify the rules:
Pluriactivity (you work both as an employee and self-employed). If you already contribute as an employee, you can apply a reduction to your self-employed contribution base. The reduction depends on your employee base: if your company already contributes for you above 50% of the minimum base of the general regime, you can choose a lower base as a self-employed person. This avoids excessive double contribution. At the end of the year, if the sum of both contributions exceeds a certain limit, Social Security automatically refunds the excess.
Recognized disability (≥33%). Self-employed individuals with a disability access an extended flat rate: 80€/month for 24 months (instead of 12). It is not necessary for this to be your first registration — it also applies to those who resume activity after a period without contributing. Additionally, the minimum contribution base is more favorable in the lower brackets.
Corporate self-employed individuals (SL administrators). The main difference: your minimum contribution base is higher than that of a natural person self-employed individual. In 2026, the minimum base for corporate individuals is ~1,248€/month (vs ~735€ for natural persons in bracket 1), which translates into a minimum contribution of ~382€/month. Additionally, the generic deduction on income is 3% instead of 7%.
Common mistakes that cost you money
Three mistakes we constantly see:
1. Not adjusting the bracket when income rises. If you invoice 3,000€/month net and continue to contribute in bracket 5 (1,300€-1,500€), the regularization will claim the difference all at once. It›s better to proactively increase the bracket every 2 months.
2. Calculating net income without the 7% deduction. Many self-employed individuals compare their gross income with the bracket table. Mistake: the generic 7% deduction can lower you by one or two brackets. A self-employed individual with 2,500€/month gross and 500€ in expenses has a net income of (2,000€ × 0.93) = 1,860€ — bracket 8, not bracket 9.
3. Choosing the maximum base of the bracket «just in case». Contributing more than necessary for a better retirement sounds good, but the immediate cost is real. If you invoice 1,400€/month net, the difference between the minimum and maximum base in bracket 5 is 0€ (fixed base). But in higher brackets, the difference can be 100€-200€/month. Make sure that investment in future contributions makes sense for your situation.
How much most self-employed individuals pay
According to Social Security data, the actual distribution in 2025 was:
- 40% of self-employed individuals contribute at the minimum base of their bracket
- The most common bracket is 5 (income between 1,300€ and 1,500€), with a contribution of ~294€/month
- Only 8% contribute at brackets higher than 10 (>2,760€/month net)
The reality: most pay between 250€ and 350€/month. If you are in that range, you are on average.
Frihet calculates your contribution automatically
With Frihet, you don›t need to remember brackets or make manual calculations. The system:
- Records your income and expenses in real-time
- Calculates your net income month by month
- Tells you your current bracket and if you should change your base
- Notifies you before each change date (every 2 months)
Zero surprises in regularization. Start free →
Frequently asked questions
How much does a self-employed person pay in contributions in 2026?
It depends on your net income. The contribution ranges from 225€/month (income < 670€) to 590€/month (income > 6,000€). Most self-employed individuals with incomes between 1,300€ and 1,700€ pay around 294€/month.
Does the flat rate still exist in 2026?
Yes. New self-employed individuals pay 80€/month for the first 12 months. If your net income does not exceed the SMI, you can extend it for another 12 months (total 24 months at 80€).
Can I change my contribution base in the middle of the year?
Yes. Since 2023, you can modify your contribution base up to 6 times a year (every two months) to adjust it to your real income, without penalty.
What happens if my income changes a lot during the year?
At the end of the fiscal year, Social Security regularizes. If you over-contributed, they refund the difference. If you under-contributed, they claim the adjustment. That›s why it›s advisable to adjust the bracket every two months.
Do net earnings include deductible expenses?
Yes. Net earnings = gross income - deductible expenses of the activity. Additionally, a generic deduction of 7% is applied (3% for corporate self-employed individuals). Your bracket is determined based on that final figure.
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FAQ
How much does a self-employed person pay in contributions in 2026?
It depends on your net income. The contribution ranges from 225€/month (income < 670€) to 590€/month (income > 6,000€). Most self-employed individuals with incomes between 1,300€ and 1,700€ pay around 294€/month.
Does the flat rate still exist in 2026?
Yes. New self-employed individuals pay 80€/month for the first 12 months. If your net income does not exceed the SMI, you can extend it for another 12 months (total 24 months at 80€).
Can I change my contribution base in the middle of the year?
Yes. Since 2023, you can modify your contribution base up to 6 times a year (every two months) to adjust it to your real income, without penalty.
What happens if my income changes a lot during the year?
At the end of the fiscal year, Social Security regularizes. If you over-contributed, they refund the difference. If you under-contributed, they claim the adjustment. That's why it's advisable to adjust the bracket every two months.
Do net earnings include deductible expenses?
Yes. Net earnings = gross income - deductible expenses of the activity. Additionally, a generic deduction of 7% is applied (3% for corporate self-employed individuals). Your bracket is determined based on that final figure.
