Spanish self-employed contributions 2026 — band, base and monthly amount

In 2026 a Spanish self-employed worker contributes according to monthly net income: each band sets a minimum and a maximum base, and the contribution is 31.5 % of the base chosen (28.30 % common contingencies, 1.30 % occupational, 0.9 % intergenerational equity, 0.9 % cessation of activity and 0.1 % vocational training).

2026 rules — verified on September 26, 2026Free, no account

This content is part of the path: Starting out as a self-employed worker in Spain· Step 2 of 4· Next step: Spanish income tax withholding on freelance invoices — 15 % or 7 %

This content is part of the path: Choosing between self-employment and a company, and how each is taxed in Spain· Step 2 of 8· Next step: Spanish income tax (IRPF) state scale — the central government share only

Your result

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Sources and assumptions

Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | <= 670 | 653,59 | 718,94 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | <= 670 | 653,59 | 718,94 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | <= 670 | 653,59 | 718,94 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 670 y <= 900 | 718,95 | 900 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 670 y <= 900 | 718,95 | 900 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 670 y <= 900 | 718,95 | 900 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 900 y <1.166,70 | 849,67 | 1.166,70 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 900 y <1.166,70 | 849,67 | 1.166,70 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 900 y <1.166,70 | 849,67 | 1.166,70 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | >= 1.166,70 y <=1.300 | 950,98 | 1.300 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | >= 1.166,70 y <=1.300 | 950,98 | 1.300 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 1 | >= 1.166,70 y <=1.300 | 950,98 | 1.300 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 1.300 y <= 1.500 | 960,78 | 1.500 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 1.300 y <= 1.500 | 960,78 | 1.500 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 2 | > 1.300 y <= 1.500 | 960,78 | 1.500 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 1.500 y <= 1.700 | 960,78 | 1.700 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 1.500 y <= 1.700 | 960,78 | 1.700 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 3 | > 1.500 y <= 1.700 | 960,78 | 1.700 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 4 | > 1.700 y <= 1.850 | 1.143,79 | 1.850 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 4 | > 1.700 y <= 1.850 | 1.143,79 | 1.850 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 4 | > 1.700 y <= 1.850 | 1.143,79 | 1.850 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 5 | > 1.850 y <= 2.030 | 1.209,15 | 2.030 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 5 | > 1.850 y <= 2.030 | 1.209,15 | 2.030 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 5 | > 1.850 y <= 2.030 | 1.209,15 | 2.030 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 6 | > 2.030 y <= 2.330 | 1.274,51 | 2.330 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 6 | > 2.030 y <= 2.330 | 1.274,51 | 2.330 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 6 | > 2.030 y <= 2.330 | 1.274,51 | 2.330 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 7 | > 2.330 y <= 2.760 | 1.356,21 | 2.760 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 7 | > 2.330 y <= 2.760 | 1.356,21 | 2.760 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 7 | > 2.330 y <= 2.760 | 1.356,21 | 2.760 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 8 | > 2.760 y <= 3.190 | 1.437,91 | 3.190 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 8 | > 2.760 y <= 3.190 | 1.437,91 | 3.190 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 8 | > 2.760 y <= 3.190 | 1.437,91 | 3.190 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 9 | > 3.190 y <= 3.620 | 1.519,61 | 3.620 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 9 | > 3.190 y <= 3.620 | 1.519,61 | 3.620 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 9 | > 3.190 y <= 3.620 | 1.519,61 | 3.620 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 10 | > 3.620 y <= 4.050 | 1.601,31 | 4.050 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 10 | > 3.620 y <= 4.050 | 1.601,31 | 4.050 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 10 | > 3.620 y <= 4.050 | 1.601,31 | 4.050 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 11 | > 4.050 y <= 6.000 | 1.732,03 | 5.101,20 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 11 | > 4.050 y <= 6.000 | 1.732,03 | 5.101,20 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 11 | > 4.050 y <= 6.000 | 1.732,03 | 5.101,20 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 12 | > 6.000 | 1.928,10 | 5.101,20 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Tramo 12 | > 6.000 | 1.928,10 | 5.101,20 | »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Para las contingencias comunes, el 28,30 por ciento. »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « A partir del 1 de enero de 2026, el 1,30 por ciento, del que el 0,66 por ciento corresponde a la contingencia de incapacidad temporal y el 0,64 por ciento, a las de incapacidad permanente y muerte y supervivencia. »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Para el mecanismo de equidad intergeneracional, se aplicará el tipo del 0,9 por ciento sobre la base de cotización por contingencias comunes. »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Para el cese de actividad se aplicará el 0,9 por ciento sobre la base de cotización por contingencias comunes. »
Seguridad Social — RETA — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Para formación profesional se aplicará el 0,1 por ciento sobre la base de cotización por contingencias profesionales. »

Calculation assumptions

You enter your average monthly net income from the activity for the year; it is not worked out here from your income and expenses.
The base can be chosen anywhere between the minimum and maximum for your band. The main result uses the minimum base; the contribution at the maximum base is also shown.
Not applied: the reduced start-up contribution, credits, multiple-activity refunds, special cases (street trading, family members, company members, artists), and the reduction where sick-leave cover comes from another scheme.
Contributions paid during the year are provisional: Social Security later adjusts them to your actual net income, which is not calculated here.
If on 31/12/2022 you were paying on a base higher than your net income would call for, and have not changed it since, you may keep that base in 2026, or a lower one, even if your income points to a smaller base. That case is not handled here: the table for your band always applies.
Groups excluded from income-based contributions are left out: members of Catholic institutes of consecrated life, who choose a base at or above the minimum of band 3 of the reduced table and pay their own rate of 27.15 %, and members of cooperatives with an inter-cooperative social benefits scheme (fourth additional provision of Royal Decree-law 13/2022), who choose a base at or above the minimum of band 1 of the general table. In both cases the base is not adjusted afterwards.
The reduced contribution for the provinces of Cuenca, Soria and Teruel is not applied: a single flat contribution of 80 euros a month for the first 36 months, for workers who registered in 2023 for the first time, or after two years without being registered, and carry out all their activity in those provinces.
The contribution shown includes occupational-contingency cover (1.30 %). It does not add the extra 0.10 % on the chosen base owed by workers who are not covered for workplace accidents and occupational diseases.

Go further

Understand this calculation: the related course

Registering as self-employed in Spain: Tax Agency and Social Security

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

Spanish quarterly income tax prepayment — form 130

Read in Spanish

This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.