Self-Employment Contribution 2026: Brackets, Changes, and How to Calculate It
All the self-employment contribution brackets in 2026, what has changed compared to 2025, the flat rate, and how to accurately calculate what you'll pay each month.
Key takeaways
- In 2026, there are 15 contribution brackets based on real net earnings, 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.
- Self-employed corporate administrators have a minimum base of ~€1,248/month (contribution ~€382), with a general 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 earnings 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 chosen base within your bracket.
| Bracket | Net earnings/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 incomes) 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. Lower brackets decrease slightly. The minimum contribution is reduced by a few euros compared to 2025, aligning with the government’s objective that no self-employed person with low income pays more than €225/month by the end of the transition (2032).
2. Higher brackets increase. If your net income is more than €3,600/month, your mandatory minimum base has increased. The government is gradually raising these bases to bring them closer to the actual contributions of the general scheme.
3. The contribution rate remains at ~30.6%. This 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 Earnings
This is the step that generates the most confusion. Your net earnings are not your gross income:
- Sum your income from all self-employed activities.
- Subtract deductible expenses directly linked to the activity.
- Apply the general deduction of 7% (or 3% if you are a self-employed corporate administrator).
- Divide by 12 to obtain the monthly net earnings.
That monthly number determines your bracket.
Example: If you invoice €36,000 per year and have €6,000 in deductible expenses:
- Gross earnings: €36,000 - €6,000 = €30,000
- General deduction 7%: €30,000 × 0.93 = €27,900
- Monthly net earnings: €27,900 / 12 = €2,325/month → Bracket 9
- Approximate contribution: €330–390/month
You don’t have to do this manually. Use our self-employment contribution calculator to get your exact contribution in seconds.
Flat Rate: €80/month for Newly Self-Employed
If you register for the first time (or have not 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 earnings do 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 multi-activity and with the bracket system — you simply pay €80 instead of what would correspond to your earnings 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 of the following year |
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 Settlement
At the close of the fiscal year, Social Security cross-references your data with the Tax Agency (models 130/131 and income tax return). If there is a difference between what you contributed and what you should have according to your real earnings:
- You overpaid contributions: they automatically refund the difference
- You underpaid contributions: they claim the adjustment (with a deadline to pay)
That’s why it’s critical to adjust your bracket proactively. If you wait for the regularization, you might face an unexpected payment the following year.
Special Cases: Multi-Activity, Disability, and Self-Employed Corporate Administrators
Not all self-employed individuals contribute equally. There are three situations that modify the rules:
Multi-Activity (you work both as an employee and self-employed simultaneously). If you already contribute as an employee, you can apply a reduction to your contribution base as a self-employed person. The reduction depends on your base as an employee: if your company already contributes for you above 50% of the minimum base of the general scheme, 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 have access to an extended flat rate: €80/month for 24 months (instead of 12). It is not necessary for it 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.
Self-employed corporate administrators (SL administrators). The main difference: your minimum contribution base is higher than that of an individual self-employed person. In 2026, the minimum base for corporate administrators is ~€1,248/month (vs ~€735 for individual self-employed in bracket 1), which translates to a minimum contribution of ~€382/month. Furthermore, the general deduction on earnings is 3% instead of 7%.
Common Mistakes That Cost You Money
Three mistakes we see constantly:
1. Not adjusting the bracket when income increases. If your net income is €3,000/month and you continue contributing in bracket 5 (€1,300-€1,500), the regularization will claim the difference all at once. It’s better to proactively move up the bracket every 2 months.
2. Calculating net earnings without the 7% deduction. Many self-employed individuals compare their gross income with the bracket table. Mistake: the general deduction of 7% can lower you one or two brackets. A self-employed person with €2,500/month gross and €500 in expenses has net earnings 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 your net income is €1,400/month, the difference between the minimum and maximum base of 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’re within the average.
Frihet Automatically Calculates Your Contribution
With Frihet, you don’t need to remember brackets or do manual calculations. The system:
- Records your income and expenses in real-time.
- Calculates your net earnings month by month.
- Shows your current bracket and if you should change your base.
- Notifies you before each change date (every 2 months).
Zero surprises during regularization. Start free →
Frequently Asked Questions
How much does a self-employed person pay in contributions in 2026?
It depends on your net earnings. The contribution ranges from €225/month (income < €670) to €590/month (income > €6,000). Most self-employed individuals with income 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 earnings do not exceed the SMI, you can extend it for another 12 months (total 24 months at €80).
Can I change my contribution base mid-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 overpaid contributions, they will refund the difference. If you underpaid, they will 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 general deduction of 7% is applied (3% for self-employed corporate administrators). Your bracket is determined based on that final figure.
Keep reading: Complete Guide to Invoicing as a Self-Employed Person · Deductible Expenses for Self-Employed Individuals in 2026 · Frihet for Self-Employed Individuals
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FAQ
How much does a self-employed person pay in contributions in 2026?
It depends on your net earnings. The contribution ranges from €225/month (income < €670) to €590/month (income > €6,000). Most self-employed individuals with income 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 earnings do not exceed the SMI, you can extend it for another 12 months (total 24 months at €80).
Can I change my contribution base mid-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 overpaid contributions, they will refund the difference. If you underpaid, they will 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 general deduction of 7% is applied (3% for self-employed corporate administrators). Your bracket is determined based on that final figure.
