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Self-employed contribution calculator · 2026

Spanish self-employed contribution calculator 2026

Enter the monthly average of your computable net earnings. You will see your bracket, the bases you can choose and the monthly and yearly contribution under the official 2026 table.

At the minimum base, the standard payment ranges from €205.88 to €607.35 per month depending on your bracket.

Calculator

What you would pay each month

Two linked decisions: your net earnings settle the bracket and, inside that bracket, you choose the base. Move both controls and watch the bill change.

The monthly average of the computable earnings you report to Social Security. If you do not know it yet, the method is explained below.

a month

Your bracket

General table · bracket 2

Net earnings from 1.300,01 € to 1.500,00 € a month

Pick a point inside your bracket range. The contribution is that base multiplied by the 31.5 % rate.

960,78 €

In 2026 the total bill is 88,64 €: the €80 reduced contribution plus the MEI. It must be requested upon registration and applies for the first twelve months if you meet the conditions.

Estimated contribution

302,65 €

a month

Per year
3.631,80 €
Contribution base
960,78 €
Rate applied
31,5 %

Figures for tax year 2026. Maximum contribution base: 5.101,20 € a month.

Read BOE-A-2026-7296 in the BOE

This is a guidance estimate, not tax or employment advice. It does not cover special cases, reductions other than the reduced contribution or periods excluded from reconciliation. Confirm your amount in Importass or with your accountant.

Official table · 2026

2026 self-employed contributions by earnings bracket

Earnings decide the bracket; inside it you choose a base between its minimum and maximum. The last column turns those bases into the monthly bill using the official 31.5% rate.

Self-employed earnings brackets, bases and monthly contributions for 2026
Bracket and earningsBase and contribution
Reduced table · bracket 1Net earnings up to 670,00 € a monthPermitted base653,59 €to 718,94 €Monthly contribution205,88 €to 226,47 €
Reduced table · bracket 2Net earnings from 670,01 € to 900,00 € a monthPermitted base718,95 €to 900,00 €Monthly contribution226,47 €to 283,50 €
Reduced table · bracket 3Net earnings from 900,01 € to 1.166,69 € a monthPermitted base849,67 €to 1.166,70 €Monthly contribution267,65 €to 367,51 €
General table · bracket 1Net earnings from 1.166,70 € to 1.300,00 € a monthPermitted base950,98 €to 1.300,00 €Monthly contribution299,56 €to 409,50 €
General table · bracket 2Net earnings from 1.300,01 € to 1.500,00 € a monthPermitted base960,78 €to 1.500,00 €Monthly contribution302,65 €to 472,50 €
General table · bracket 3Net earnings from 1.500,01 € to 1.700,00 € a monthPermitted base960,78 €to 1.700,00 €Monthly contribution302,65 €to 535,50 €
General table · bracket 4Net earnings from 1.700,01 € to 1.850,00 € a monthPermitted base1.143,79 €to 1.850,00 €Monthly contribution360,29 €to 582,75 €
General table · bracket 5Net earnings from 1.850,01 € to 2.030,00 € a monthPermitted base1.209,15 €to 2.030,00 €Monthly contribution380,88 €to 639,45 €
General table · bracket 6Net earnings from 2.030,01 € to 2.330,00 € a monthPermitted base1.274,51 €to 2.330,00 €Monthly contribution401,47 €to 733,95 €
General table · bracket 7Net earnings from 2.330,01 € to 2.760,00 € a monthPermitted base1.356,21 €to 2.760,00 €Monthly contribution427,21 €to 869,40 €
General table · bracket 8Net earnings from 2.760,01 € to 3.190,00 € a monthPermitted base1.437,91 €to 3.190,00 €Monthly contribution452,94 €to 1.004,85 €
General table · bracket 9Net earnings from 3.190,01 € to 3.620,00 € a monthPermitted base1.519,61 €to 3.620,00 €Monthly contribution478,68 €to 1.140,30 €
General table · bracket 10Net earnings from 3.620,01 € to 4.050,00 € a monthPermitted base1.601,31 €to 4.050,00 €Monthly contribution504,41 €to 1.275,75 €
General table · bracket 11Net earnings from 4.050,01 € to 6.000,00 € a monthPermitted base1.732,03 €to 5.101,20 €Monthly contribution545,59 €to 1.606,88 €
General table · bracket 12Net earnings from 6.000,01 € a monthPermitted base1.928,10 €to 5.101,20 €Monthly contribution607,35 €to 1.606,88 €

Across the 15 brackets you can contribute from a monthly minimum base of 653,59 € up to a maximum base of 5.101,20 €. The calculator finds your bracket and lets you try any permitted point.

Read BOE-A-2026-7296

The input figure

How to calculate the net earnings used for your contribution

It is not simply invoicing minus expenses. To estimate the figure used by Social Security, start from net taxable earnings, reverse the deduction of your own contributions and then apply the generic expense allowance.

  1. 1Start with net earnings for income taxAdd together the yearly net earnings from all your activities under the rules of your tax regime.
  2. 2Add Social Security contributionsAdd back the RETA contributions deducted when those taxable earnings were calculated.
  3. 3Deduct the generic expense allowanceApply 7% in general, or 3% in certain cases involving company directors registered as self-employed.
  4. 4Find the monthly averageThe TGSS averages the figure over computable days registered and converts it to a 30-day month.
See the official method in ImportassHow to organise expenses in Factuarea

This is a guide for making a forecast. The final calculation uses the data the tax authority sends to the TGSS and may exclude certain days or periods. Reviewed against the official Importass guide on 13 August 2026.

Self-employed professional reviewing receipts with a calculator and laptop

The key point

Taxable earnings and the figure used for contributions are not built in exactly the same way.

Inside the rate

The 31.5 % is five contributions, not one

The bill arrives as a single figure, but it contains five parts and each one serves a different purpose. An example base shows how much weight each part carries.

Split across an example base of 1.000,00 € a month

315,00 €a month · 31,5 %

  1. 28,30 %

    Common contingencies

    Sick leave for ordinary illness and non-work accidents. It takes nine euros out of every ten on the bill.

  2. 1,30 %

    Occupational contingencies

    Accidents at work and occupational illness.

  3. 0,90 %

    Cessation of activity

    The cessation benefit, the self-employed equivalent of unemployment cover.

  4. 0,10 %

    Vocational training

    Training within the system. It is a tenth of a point: on this base, one euro a month.

  5. 0,90 %

    Intergenerational Equity Mechanism

    An earmarked contribution to the Social Security Reserve Fund, the pot that pays for pensions.

The MEI rises from 0.80 % in 2025 to 0.90 % in 2026, and that tenth of a point is what takes the total rate from 31.4 % to 31.5 %.

Rates from article 18 of Order PJC/297/2026, tax year 2026, BOE reference BOE-A-2026-7296. The amounts on the right are one example base split up, not a real contribution.

Frequently asked

Answers about Spanish self-employed contributions

At the minimum base in each bracket, the ordinary monthly contribution runs from €205.88 for earnings up to €670 to €607.35 for earnings over €6,000. If you choose a higher base in your bracket the bill rises too; the maximum ordinary contribution is €1,606.88 a month.

Next calculation

From your contribution to the rest of your figures

Your contribution comes out of your books

Invoice and record expenses in the same place, and net earnings stop being a last-minute guess.

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