Autónomo contribution calculator
Going self-employed in Spain costs a fixed amount every month, due whether you invoiced anything or not. Since the 2023 reform that amount depends on what you expect to earn. This works out which bracket you land in and what it costs over a year.
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The rates used here have not yet been verified against the official source. They reflect commonly published values and are here so the tool is usable, but they should be treated as indicative only until confirmed. Spanish rates also change at least annually.
Before you act on any figure — accepting a job, budgeting a purchase, planning a tax position — confirm it against Seguridad Social, or cross-check with the official Simulador de cuotas (Import@ss). A gestor or abogado can advise on your own situation; this page cannot.
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Not legal advice. This page explains how self-employed social security contributions are structured in Spain in general terms so you know what to expect. It is not legal, tax or immigration advice, and it cannot account for your situation. The figures produced here are an estimate for budgeting, not a Social Security assessment, and the scale changes every year. Confirm anything that matters with the official body or a qualified gestor or abogado before you act on it.
Getting "net earnings" right
Almost every mistake with this calculation starts here, so it is worth being precise. The figure that determines your bracket is not your turnover, and it is not the money left in your account either.
It is your income from the activity, minus the business expenses you are entitled to deduct, minus a further flat deduction for generic expenses that the system applies on top. Someone invoicing €4,000 a month with €1,200 of genuine deductible costs is not in the €4,000 bracket — they are somewhere near €2,600, several brackets lower, and the difference in monthly contribution is substantial.
Forecast from turnover and you will overpay every month for a year and wait for the reconciliation to give it back. That is the most expensive misunderstanding in this system.
How the system works now
Before 2023, Spanish self-employment was unusual in Europe: you largely chose your own contribution base, and the overwhelming majority chose the minimum regardless of what they earned. That ended with the reform phased in from 2023. The mechanism now runs in four steps:
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Before you start
You forecast your net earnings
You tell Social Security what you expect to earn, net of deductible expenses, over the year ahead.
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Automatic
That forecast places you in a bracket
Each bracket permits a range of contribution bases. You choose one within that range — the minimum is what most people take, but a higher base buys a higher pension and better sick pay later.
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Every month
You pay the base times the rate
The combined rate is currently 31.40%. It is payable monthly regardless of whether you invoiced anything.
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After the year ends
Everything is reconciled against reality
Your declared real earnings are compared with your forecast. Underpaid and you are billed the difference; overpaid and you are refunded. This is why the monthly figure is provisional, not final.
You can change your forecast during the year — several times, in fact. If your income picks up in March, adjust then rather than absorbing a reconciliation bill the following year. Most people never do this, and it is the easiest thing on this page to act on.
The full bracket table
What the calculator uses, for 2026. Monthly figures. The base column is the range you may choose between; the payment column shows what the minimum and maximum bases cost at the current rate.
| Net earnings / month | Contribution base | Monthly payment |
|---|---|---|
| 0 – 670 € | 653,59 – 718,94 € | 205,23 – 225,75 € |
| 670 – 900 € | 718,95 – 900,00 € | 225,75 – 282,60 € |
| 900 – 1.167 € | 849,67 – 1.166,70 € | 266,80 – 366,34 € |
| 1.167 – 1.300 € | 950,98 – 1.300,00 € | 298,61 – 408,20 € |
| 1.300 – 1.500 € | 960,78 – 1.500,00 € | 301,68 – 471,00 € |
| 1.500 – 1.700 € | 960,78 – 1.700,00 € | 301,68 – 533,80 € |
| 1.700 – 1.850 € | 1.143,79 – 1.850,00 € | 359,15 – 580,90 € |
| 1.850 – 2.030 € | 1.209,15 – 2.030,00 € | 379,67 – 637,42 € |
| 2.030 – 2.330 € | 1.274,51 – 2.330,00 € | 400,20 – 731,62 € |
| 2.330 – 2.760 € | 1.356,21 – 2.760,00 € | 425,85 – 866,64 € |
| 2.760 – 3.190 € | 1.437,91 – 3.190,00 € | 451,50 – 1.001,66 € |
| 3.190 – 3.620 € | 1.519,61 – 3.620,00 € | 477,16 – 1.136,68 € |
| 3.620 – 4.050 € | 1.601,31 – 4.050,00 € | 502,81 – 1.271,70 € |
| 4.050 – 6.000 € | 1.732,03 – 4.139,40 € | 543,86 – 1.299,77 € |
| Over 6.000 € | 1.928,10 – 4.139,40 € | 605,42 – 1.299,77 € |
Brackets as at 30 July 2026. This scale is on a multi-year transition and is revised every January — check the date above before relying on it.
What the rate is made of
The 31.40% applied to your base is not a single charge. It is the sum of several separate contingencies, which is worth knowing because they buy you different things:
| Contingency | Rate |
|---|---|
| Common contingencies | 28,30% |
| Professional contingencies | 1,30% |
| Cessation of activity | 0,90% |
| Professional training | 0,10% |
| Intergenerational equity (MEI) | 0,80% |
| Combined | 31,40% |
Contributing is not only a cost. It is what gives you access to public healthcare, sick pay, parental leave and — through the base you choose — your eventual pension. Choosing the minimum base every year keeps the monthly bill down and the pension correspondingly small, which is a trade worth making deliberately rather than by default.
The reduced flat rate for new autónomos
Most people registering as autónomo for the first time can pay a reduced flat monthly amount instead of the rate-based figure, currently 87,00 € a month for the first 12 months.
It can usually be extended by a further 12 months if your net earnings stay below the annual minimum wage. The main condition on entry is not having been registered as autónomo in the preceding two years, which is why repeatedly registering and deregistering is a bad idea.
Two things to plan for. First, the reduction ends — budget for the step up before it arrives, because it is abrupt. Second, a lower contribution means a lower base, and the base is what your sick pay and pension entitlements are calculated from.
What this does not include
- IRPF income tax. Entirely separate, comes out of what is left, and varies by region. See calculators.
- Quarterly VAT (IVA) returns — money you collect and pass on, not a cost, but a cash-flow obligation people forget.
- Gestor fees, typically a monthly retainer for handling your filings.
- Sector-specific arrangements. Some professions contribute through a professional body (mutualidad) instead of the standard scheme.
- Your eligibility for anything. The calculator applies the flat rate if you tick the box; it cannot tell you whether you qualify.
Frequently asked questions
How much do autónomos pay in social security?
It depends on what you expect to earn. Since the 2023 reform, contributions are based on forecast net earnings — turnover minus deductible business expenses — rather than a base you pick freely. Your forecast puts you in a bracket, the bracket sets a range of contribution bases, and your monthly payment is the base you choose multiplied by the contribution rate. Most people choose the minimum base in their bracket, which is what this calculator uses by default.
What counts as net earnings for this?
Your gross income from the activity, minus the business expenses you can deduct, minus a further flat deduction for generic expenses. It is not your turnover, and it is not what lands in your bank account either. This is the figure most often got wrong: forecasting from turnover puts you in a far higher bracket than you belong in, and you will overpay all year waiting for the refund.
What happens if I earn more or less than I forecast?
Your contributions are provisional all year. Afterwards, Social Security compares your declared real earnings against the forecast you gave and reconciles the difference — you are billed for a shortfall or refunded an overpayment. You can adjust your forecast several times during the year, and you should: a forecast updated in September is much less painful than a reconciliation bill the following year.
Do I still pay if I invoice nothing that month?
Yes. This is the single biggest shock for people used to systems where contributions scale with actual income in real time. As long as you are registered as autónomo, the monthly contribution is due whether you billed anything or not. If your activity genuinely stops, you deregister — but bear in mind repeated registering and deregistering affects your eligibility for the reduced rate.
What is the tarifa plana and do I qualify?
A reduced flat monthly rate for the first year of self-employment, available to most people registering as autónomo for the first time or returning after at least two years out. It can usually be extended for a second year if your net earnings stay below the annual minimum wage. Conditions attach and they change, so treat the calculator's figure as an indication and confirm your eligibility with Social Security or a gestor before relying on it.
Does this include my income tax?
No. This calculator covers social security contributions only. IRPF income tax is separate, comes out of what is left, and depends on your region and personal circumstances. Contributions are themselves a deductible expense for income tax purposes, so the two interact — which is one reason a gestor is worth having once you are earning steadily.