Spanish self-employed fee calculator 2026

It depends on your net income. The 2026 real-income contribution system has 15 brackets: the fee ranges from roughly €200–232/month in the lowest brackets to over €590/month in the highest. With the first-year flat rate it's €88.64/month for the first 12 months.

You start from monthly net income (revenue − deductible expenses − a 7% generic-expenses deduction, divided by 12). That figure places you in one of the 15 brackets, which sets a minimum and maximum contribution base. The 31.5% rate is applied to the base you choose, and the result is your monthly fee.

A reduced fee of €88.64/month for the first 12 months of activity (extendable for another 12 if your net income stays below the minimum wage). It's aimed at new self-employed workers and anyone who hasn't been self-employed in the previous 2 years (3 if they already used it before).

Yes. Within the bracket set by your net income you can pick any base between the bracket's minimum and maximum. A higher base raises your fee but also your future pension and benefits (sick leave, cessation of activity, retirement).

Yes. The Social Security fee is 100% deductible in your income tax: you subtract it as an expense on the quarterly Modelo 130 and on your annual return.

The 2026 contribution is based on real income: Social Security reconciles the following year, comparing what you paid against your actual net income. If you contributed on a lower base than you should have, you pay the difference; if you overpaid, you get a refund.