Self-Employed Contributions 2026: Brackets and How to Calculate

The minimum self-employed contribution in 2026 is €205.88/month (net earnings ≤ €670, minimum base €653.59 × total rate 31.50%) and the maximum with mandatory minimum base rises to €607.35/month (net earnings > €6,000, minimum base €1,928.10). Figures and brackets per Orden PJC/297/2026, of 30 March (BOE-A-2026-7296), art. 18, at boe.es/buscar/act.php?id=BOE-A-2026-7296.

The real income contribution system has been in force since 2023. In 2026, contributions are updated by Orden PJC/297/2026, which extends the 2025 brackets and minimum bases and raises the maximum base to €5,101.20, while keeping the total rate at 31.50%. 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: 3 in the reduced table (lower income) and 12 in the general table. Each bracket has a minimum and maximum contribution base. The contribution is calculated by applying the total contribution rate (31.50%) to the base you choose within your bracket. All figures below are taken literally from art. 18.1 of Orden PJC/297/2026 (BOE-A-2026-7296).

The “Approx. contribution” column is minimum base × 31.50% (formula once: contribution = min_base × 0.315). In brackets with a fixed base (Reduced 1 to 3) you cannot choose a different base. From General 1 onwards, you may choose any base between the minimum and maximum of your bracket. The contribution cap is €5,101.20/month for all bases (art. 18.1 of Orden PJC/297/2026).

What has changed compared to 2025

What changes in 2026: the minimum bases for the 15 brackets are the same as in 2025 (extended tables); what changes is the maximum base. The first two points compare against 2024, the last year with different tables:

1. Compared to 2024, the minimum bases of the reduced table fall. Reduced bracket 1 lowers its minimum base from €735.29 (2024) → €653.59 (2025 and 2026). Bracket 2 falls from €816.99 → €718.95. Bracket 3 falls from €872.55 → €849.67. This reduces the mandatory minimum contribution in bracket 1 to €205.88/month, in line with the government’s objective of making it easier to start an activity.

2. Compared to 2024, the minimum bases of the general table rise in the upper brackets. Brackets 4 to 12 raise their minimum bases relative to 2024 (for example, bracket 4: €1,045.75 → €1,143.79; bracket 8: €1,176.47 → €1,437.91; bracket 12: €1,732.03 → €1,928.10). The government is gradually raising these bases to bring them closer to the actual contribution in the general scheme, within the 2023-2032 transitional period set out in Real Decreto-ley 13/2022.

3. Compared to 2025, the absolute maximum base rises to €5,101.20/month (art. 18.1 of Orden PJC/297/2026), from €4,909.50/month in 2025. General brackets 11 and 12 thus see their maximum base raised to that new cap.

Total contribution rate: 31.50%

The total rate on the contribution base is 31.50%, the sum of five items. The first three are in art. 18.2 of Orden PJC/297/2026 (BOE-A-2026-7296):

Contribution formula, just once: monthly_contribution = contribution_base × 0.3150. Verified example: Reduced bracket 1 with minimum base €653.59 × 31.50% = €205.88/month.

How to calculate your net earnings

This is the step that generates the most confusion. Your net earnings are not your gross income:

1. Sum your income from all self-employed activities
2. Subtract the deductible expenses directly linked to the activity
3. Apply the general deduction of 7% (or 3% if you are covered by letters b) or e) of art. 305.2 LGSS, such as a self-employed corporate administrator; art. 308.1.c), rule 2.ª)
4. Divide by 12 to obtain your monthly net earnings

That monthly figure 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 → General bracket 6 (between €2,030 and €2,330)
• Approximate contribution: €401.47/month (minimum base €1,274.51 × 31.50%)

You don’t have to do this by hand. Use our self-employment contribution calculator to find your exact contribution in seconds.

Flat rate: reduced contribution for new self-employed

If you register for the first time (or have not been registered in the last 2 years, or 3 years if you already enjoyed this bonus), you are entitled to the flat rate, according to the information published by Social Security:

• First 12 months: reduced contribution (Social Security publishes €80/month), regardless of your income
• Months 13 to 24: the same reduced contribution if your net earnings do not exceed the annual SMI
• If you exceed the SMI in the second period regularization year: you lose the bonus that year and Social Security claims the unpaid contributions; if the second period covers part of the following year, the check is carried out in that later year

The flat rate is compatible with multi-activity and with the bracket system — you simply pay the reduced contribution instead of what you would owe by earnings during the subsidized period. Art. 38 ter of Ley 20/2007 sets the deadlines and leaves the amount to the Ley de Presupuestos Generales del Estado; the €80/month amount is the one published by Social Security, and we have not been able to confirm the rule that sets it for 2026. Source: Seguridad Social — Sistema de cotización para autónomos.

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:

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 (model 130/131 and income tax return). If there is a difference between what you contributed and what you should have paid based on your real earnings:

• You overpaid: the difference is refunded automatically
• You underpaid: the adjustment is claimed (with a deadline to pay)

That is why it is critical to adjust your bracket proactively. If you wait for the regularization, you may face an unexpected payment the following year.

Special cases: multi-activity, disability and self-employed corporate administrators

Not all self-employed contribute the same. There are three situations that modify the rules:

Multi-activity (you work as an employee and self-employed at the same time). If you already contribute as an employee, you can apply a reduction to your contribution base as a self-employed person. If the sum of common contingency contributions in both regimes exceeds €17,323.68 in 2026, you are entitled to a refund of 50% of the excess, capped at 50% of the contributions paid into RETA for common contingencies (art. 18.8 of Orden PJC/297/2026). The Tesorería pays it within four months of the regularization.

Recognized disability (≥33%), victim of gender-based violence or of terrorism. Access to a reduced contribution for 24 months instead of 12 (Social Security publishes €80/month). If at the end of those 24 months the expected net earnings are below the SMI, they may request an additional 36 months (Social Security publishes €160/month). Amounts pending confirmation for 2026.

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 your base cannot be lower than the minimum base of contribution group 7 of the General Scheme: €1,424.40/month (art. 18.4 and art. 3 of Orden PJC/297/2026; art. 308.1.a), rule 4.ª, LGSS). If you were already contributing in 2025, you may keep during 2026 the provisional base you had. In addition, 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 rises. If you invoice €3,000/month net and you keep contributing at General bracket 3 (€1,500-€1,700), the regularization will claim the difference from you in one go. It is better to raise the bracket proactively 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 7% general deduction may lower you by one or two brackets. A self-employed person with €2,500/month gross and €500 in expenses has a net earning of (€2,000 × 0.93) = €1,860 — General bracket 5 (between €1,850 and €2,030), not General bracket 6.

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 General bracket 2 is €539.22 (€1,500 - €960.78), which translates into ~€170/month of additional contribution. Make sure that investment in future contributions makes sense for your situation.

How much most self-employed pay

The real distribution of self-employed by bracket in 2025 (last year with data published by Social Security) shows that:

• Around 40% contribute at the minimum base of their bracket
• General bracket 2 (€1,300-€1,500) is one of the most common, with a contribution of €302.65/month in 2026
• Less than 10% contribute at brackets higher than 9 (> €3,190/month net)

The reality: most pay between €300 and €400/month in 2026. If you are in that range, you are at the average.

Frihet automatically calculates your contribution

With Frihet, you don’t need to remember brackets or do manual calculations. The system:

1. Records your income and expenses in real time
2. Calculates your net earnings month by month
3. Shows your current bracket and whether you should change your base
4. Alerts you before each change date (every 2 months)

Zero surprises at the 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 minimum contribution is €205.88/month (net earnings ≤ €670) and the maximum with minimum base is €607.35/month (net earnings > €6,000). Most self-employed individuals with income between €1,300 and €1,700 pay around €302.65/month. Source: Orden PJC/297/2026 (BOE-A-2026-7296), art. 18.

Does the flat rate still exist in 2026?

Yes. Art. 38 ter of Ley 20/2007 keeps a reduced contribution for those who register as self-employed: 12 months, extendable for another 12 if your net earnings do not exceed the SMI. The amount is set by the Ley de Presupuestos Generales del Estado; Social Security publishes €80/month, but we have not been able to confirm the rule that sets it for 2026, so check the current amount when you register.

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 refund the difference. If you underpaid, they claim the adjustment. That is why it is advisable to adjust the bracket every two months.

Do net earnings include deductible expenses?

Yes. Net earnings = gross income - deductible expenses of the activity. In addition, 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 · Tax-deductible expenses for self-employed in 2026 · Frihet for self-employed