Autónomo fee calculator 2026 (Spain)

Q: Has the autónomo fee gone up in 2026?

No. The 2026 fees are identical to 2025, with minimum fees of about €206 to €607/month (minimum base × 31.5%).

Q: Is the cuota tax-deductible?

Yes. The autónomo fee paid to the Social Security is a deductible expense in income tax, both on the quarterly modelo 130 and the annual tax return.

Work out how much you will pay in social security in 2026 — the monthly cuota de autónomos — based on your net income. It uses the official 15-bracket table of the income-based contribution system. Choose the minimum base of your bracket or a higher one to improve your future pension.

Monthly net income

Your revenue minus deductible expenses, with the generic-expenses deduction already applied, divided by 12.

€ /month

New autónomo? Flat-rate calculator → Income-tax calculator (modelo 130) →

How is the autónomo fee calculated?

The self-employed fee (cuota) in 2026 depends on your net income — your revenue minus deductible business expenses. A further generic-expenses deduction is then applied: 7% for individuals or 3% for company directors (autónomo societario). The result, divided by 12, is your monthly net income, which sets your bracket (tramo).

Each bracket has a minimum and maximum contribution base. The 31.5% rate is applied to the base you choose. It covers common and professional contingencies, cessation of activity, vocational training and the Intergenerational Equity Mechanism (MEI), which is 0.9% in 2026. The minimum fee of each bracket comes from the minimum base.

If you expect a good pension, contributing on a higher base within your bracket pays off. You can change your contribution base up to six times a year through the Import@ss portal of the Social Security.

Bracket and fee table 2026

These are the 15 brackets in force in 2026. The bracket that applies to your income is highlighted after you run the calculation. Fees shown are the minimum (contributing on the minimum base of each bracket).

Bracket	Net income/month	Minimum base	Min. fee/month

The maximum contribution base is €4,720.50/month. Fee = base × 31.5% (includes the 0.9% MEI for 2026). Source: Spanish Social Security, 2026 bracket table (identical to 2025). Fees are approximate due to rounding.

Frequently asked questions

Has the autónomo fee gone up in 2026?

No. The 2026 fees are identical to 2025. The same 15 brackets remain, with minimum fees of about €206 to €607/month (minimum base × 31.5%).

What if my income changes during the year?

You can change your contribution base up to six times a year. At year-end, the Social Security regularises it against your real income declared in your tax return.

Is the cuota tax-deductible?

Yes. The autónomo fee you pay to the Social Security is a deductible expense in your income tax, both on the quarterly modelo 130 and in your annual tax return.

Is it worth contributing on a higher base?

Contributing above the minimum base raises your monthly fee but improves future benefits: retirement pension, sick leave and cessation of activity. It is a personal decision based on your horizon and savings capacity.

Official sources

Guidance based on the rules in force in 2026. Fees are shown rounded. This does not replace advice from a qualified tax adviser (gestor). Check your exact fee on the Import@ss portal of the Social Security.