Spain self-employed fee (cuota de autónomos) 2026

From what you earn a month, after expenses, to the bracket, the contribution base and the fee you pay to Social Security.

Monthly fee

€380.88

with the minimum of the bracket base, €1,209.15 a month

Bracket 5 of the general table
Reckonable net income: €1,860.00
Between €380.88 and €639.45 a month

With €2,000 a month of income minus expenses, the net income that counts, after the 7% deduction, is €1,860.00: bracket 5 of the general table. You can choose a contribution base between €1,209.15 and €2,030.00; with the minimum the fee is €380.88 a month and with the maximum, €639.45.

The fee is 31.50% of the base: 28.30% for common contingencies, 1.30% for occupational contingencies, 0.90% for the MEI, 0.90% for cessation of activity and 0.10% for vocational training. These are the 2026 tables, which remain in force until a new Budget Law is passed.

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

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The calculation, step by step
	Income minus expenses, per month	€2,000.00
−	Deduction for generic expenses7%	€140.00
=	Reckonable net income	€1,860.00
	Bracketgeneral table	5
	Minimum base of the bracket	€1,209.15
	Maximum base of the bracket	€2,030.00
+	Common contingencies28.30%	€342.19
+	Occupational contingencies1.30%	€15.72
+	Intergenerational Equity Mechanism0.90%	€10.88
+	Cessation of activity0.90%	€10.88
+	Vocational training0.10%	€1.21
=	Fee with the minimum base	€380.88

How it works

You start from what you expect to earn a month on average: income minus deductible expenses. A 7% deduction for generic expenses is subtracted (3% if you are a company-partner self-employed worker) and that gives the reckonable net income.
That income falls into one of the 15 brackets of the 2026 table (3 of the reduced table and 12 of the general one). Each bracket has a minimum and a maximum contribution base, and you choose the base you want within those limits.
The monthly fee is the base times 31.50%: 28.30% for common contingencies, 1.30% for occupational contingencies, 0.90% for the Intergenerational Equity Mechanism, 0.90% for cessation of activity and 0.10% for vocational training.

Worked example

€2,000 a month of income minus expenses: 2,000 × 0.93 = €1,860, which falls into bracket 5 of the general table (over €1,850 and up to €2,030). The base goes from €1,209.15 to €2,030. With the minimum, the fee is 1,209.15 × 31.50% = €380.88 a month; with the maximum, 2,030 × 31.50% = €639.45.

Sources

Text checked on October 5, 2026

Good to know

The fee depends on the net income you expect to have, not on what you invoice: you choose the base within the bracket, and at the end of the year the contribution is settled against the actual income reported by the Tax Agency.
These are the 2026 tables of Royal Decree-law 13/2022. They remain in force until a new General State Budget Law is passed (Royal Decree-law 3/2026): when they change, the calculator will be updated.
New self-employed workers had, from 2023 to 2025, a reduced fee (“tarifa plana”) of €80 a month for the first 12 months. Its amount in 2026 depends on another rule: confirm it on the Social Security website before registering.
The calculator does not include pluriactividad (working as an employee at the same time) or any reductions or bonuses your case may have.
Besides the fee, the self-employed worker pays VAT and IRPF on their activity: they are filed every quarter, with forms 303 and 130.

Frequently asked questions

How much does a self-employed worker pay in 2026?

It depends on their net income. With the reduced table (up to €1,166.70 a month) the minimum fee goes from €205.88 to €267.65; with the general table, from €299.56 with the minimum base up to, in the highest brackets, €1,606.88 with the maximum base of €5,101.20.

Can I choose any contribution base I want?

Within the limits of your bracket: between the minimum and the maximum base. If you choose a higher base, you pay more and your benefits, such as the retirement pension or sick leave, are calculated with that base.

What does the self-employed fee include?

31.50% of the base: common contingencies (28.30%), occupational contingencies (1.30%), the Intergenerational Equity Mechanism (0.90%), cessation of activity (0.90%) and vocational training (0.10%).

What is the 7% deduction?

To work out the net income for contributions, a deduction for generic expenses of 7% (3% for company-partner self-employed workers) is subtracted from the income that results from the IRPF rules.

What about the flat rate for the self-employed?

From 2023 to 2025 it was €80 a month for the first 12 months, extendable by another 12 if income was below the minimum wage. Its 2026 amount depends on another rule: before registering, confirm it on the Social Security website.