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Self-employed contribution calculator · 2026

Spanish self-employed contribution calculator 2026

Calculate your monthly contribution, find your bracket and compare the bases you can choose. Using the official 2026 figures.

No sign-upSee the bracket table

Calculate your contribution

2026

Your average monthly assessable net income for Spanish Social Security.

€ / month

Enter the amount without thousands separators.

How to work out my net income
Your bracketGeneral table · bracket 2

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

Enable this only if you have been granted this benefit.

FactuareaMonthly forecast

Estimated contribution

302,65 €a month
Per year3.631,80 €If you keep this contribution for 12 months.
Contribution base
960,78 €
Selected base × 31,5 %What it covers

Standard estimate. It excludes special minimum bases for company directors or collaborating relatives and other reductions. Check your situation with Importass.

Official BOE table

The input figure

How to calculate the net earnings used for your contribution

Start with your net income for tax purposes, add back deducted contributions and apply the general expense deduction. Then calculate the average using assessable days of registration.

  1. 1

    Start with net earnings for income tax

    Add together the yearly net earnings from all your activities under the rules of your tax regime.

  2. 2

    Add Social Security contributions

    Add back the RETA contributions deducted when those taxable earnings were calculated.

  3. 3

    Deduct the generic expense allowance

    Apply 7% in general, or 3% in certain cases involving company directors registered as self-employed.

  4. 4

    Find the monthly average

    The TGSS averages the figure over computable days registered and converts it to a 30-day month.

See the official method in Importass

From annual income to a monthly forecast

Annual income and contributions
2026
Net income for tax purposes
24.000,00 €
Deducted RETA contributions
+ 3.600,00 €
General expenses · 7%
− 1.932,00 €
Annual assessable income
25.668,00 €
25.668,00 € ÷ 365 days × 30
Monthly average for contributions2.109,70 €

Based on 365 assessable days and the general 7% deduction. The average changes if any periods are excluded.

How to organise expenses in Factuarea

Official table · 2026

2026 self-employed contributions by earnings bracket

Check the minimum contribution for each bracket and how far you can raise your base. Figures are monthly and exclude reductions.

15 brackets · Bases and contributionsSource: BOE
Self-employed earnings brackets, bases and monthly contributions for 2026
BracketMonthly net earningsPermitted baseMonthly contribution
Reduced table · bracket 1Reduced table · bracket 1Up to 670,00 €Base: 653,59 € – 718,94 €653,59 € – 718,94 €205,88 €up to 226,47 €
Reduced table · bracket 2Reduced table · bracket 2670,01 € – 900,00 €Base: 718,95 € – 900,00 €718,95 € – 900,00 €226,47 €up to 283,50 €
Reduced table · bracket 3Reduced table · bracket 3900,01 € – 1.166,69 €Base: 849,67 € – 1.166,70 €849,67 € – 1.166,70 €267,65 €up to 367,51 €
General table · bracket 1General table · bracket 11.166,70 € – 1.300,00 €Base: 950,98 € – 1.300,00 €950,98 € – 1.300,00 €299,56 €up to 409,50 €
General table · bracket 2General table · bracket 21.300,01 € – 1.500,00 €Base: 960,78 € – 1.500,00 €960,78 € – 1.500,00 €302,65 €up to 472,50 €

Reviewed on 22 September 2026. Bases from Article 18 of Order PJC/297/2026. Standard contributions: base × 31.5%, rounded to cents.

Back to the calculator

Inside the rate

What your self-employed contribution covers

The standard rate applies to your contribution base. These five contributions make up your monthly payment.

31,5 %of your contribution base

The MEI rate is 0.90% in 2026. It is included in the total rate of 31.5%.

Check the official rates

  • Common contingencies

    Protection against common illness and non-work accidents, among other benefits.

    28,30 %

  • Occupational contingencies

    Accidents at work and occupational illness.

    1,30 %

  • Cessation of activity

    Support when a self-employed worker ceases their activity.

    0,90 %

  • Vocational training

    Funds vocational training.

    0,10 %

  • Intergenerational Equity Mechanism

    Contributes to the Social Security Reserve Fund.

    0,90 %

What if your forecast changes?

The annual review compares your provisional base with the final band’s permitted range. These cases show why earning more or less is not enough to determine the outcome.

Final band’s permitted range€1,274.51 – €2,330.00

No difference in the base

Provisional base: €1,500.00

The provisional base is within the final band’s range. In this case there would be no adjustment for the base.

Standard scheme with assessable income of €2,200/month. This is not a settlement calculation. Excluded periods and special situations exist.

Take the next step

Calculate your revenue targetStart with the income you want to keep.Organise expensesKeep the records that support your forecast.Separate VAT and withholdingDo not confuse customer payments with net income.

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.

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Keep your business invoices and expenses in Factuarea. Review your figures with more context before updating your forecast.

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