How the Spanish self-employed quota works in 2026
Since 2023, Spanish freelancers (autónomos) contribute to social security based on their real net income: revenue minus deductible expenses (minus an extra 7% generic allowance, 3% for company directors). Your monthly net income places you in one of 15 brackets, and within your bracket you freely choose a contribution base between the minimum and the maximum. The monthly quota is 31.3% of the chosen base (it covers healthcare, pension, unemployment, training and the MEI surcharge).
You can check your exact case in seconds with the self-employed quota calculator.
2026 brackets and quotas table
| Bracket | Net income/month | Contribution base (min–max) | Monthly quota (min–max) |
|---|---|---|---|
| 1 | Up to €670 | €653.59 – €718.75 | €204.57 – €224.97 |
| 2 | €670 – €900 | €718.75 – €900 | €224.97 – €281.70 |
| 3 | €900 – €1,166.70 | €849.66 – €1,166.70 | €265.94 – €365.18 |
| 4 | €1,166.70 – €1,300 | €950.98 – €1,300 | €297.66 – €406.90 |
| 5 | €1,300 – €1,500 | €960.78 – €1,500 | €300.72 – €469.50 |
| 6 | €1,500 – €1,700 | €960.78 – €1,700 | €300.72 – €532.10 |
| 7 | €1,700 – €1,850 | €1,143.79 – €1,850 | €358.01 – €579.05 |
| 8 | €1,850 – €2,030 | €1,209.15 – €2,030 | €378.46 – €635.39 |
| 9 | €2,030 – €2,330 | €1,274.51 – €2,330 | €398.92 – €729.29 |
| 10 | €2,330 – €2,760 | €1,395.04 – €2,760 | €436.65 – €863.88 |
| 11 | €2,760 – €3,190 | €1,515.58 – €3,190 | €474.38 – €998.47 |
| 12 | €3,190 – €3,620 | €1,636.13 – €3,620 | €512.11 – €1,133.06 |
| 13 | €3,620 – €4,050 | €1,756.66 – €4,050 | €549.83 – €1,267.65 |
| 14 | €4,050 – €6,000 | €1,877.21 – €4,495.50 | €587.57 – €1,407.09 |
| 15 | €6,000 or more | €1,997.76 – €4,495.50 | €625.30 – €1,407.09 |
The usual minimum quota works out at ~€204.57/month for low incomes, and the maximum possible in the system is ~€1,407/month.
Flat rate for new freelancers (tarifa plana)
If you register as self-employed for the first time (or have not been registered in the last 2 years), you can apply for the €80/month flat rate for your first 12 months, whatever your income. It can be extended for another 12 months if your net income stays below the Spanish minimum wage.
The quota is provisional: the yearly adjustment
What you pay each month is an advance. The following year, the tax agency cross-checks your real income with social security:
- If you contributed below your real bracket, you will be billed the difference.
- If you contributed above it, the excess is refunded.
You can change your contribution base every two months, so adjust it during the year if your income changes.
Related tools
- Self-employed quota calculator — your bracket and 2026 quota instantly
- Spanish net salary calculator — if you are comparing employment vs freelancing
- Spanish income tax brackets 2026 — the income tax you will pay on top
Last reviewed: July 2026. The table is generated automatically from the same data the calculator uses.