Spain self-employed (autónomo) quota calculator 2026

How the autónomo quota is calculated

First, your net income: what you invoice minus your deductible business expenses, both without VAT. Then a further 7 % is taken off for general expenses (3 % if you are a company director registered as autónomo).

Your net monthly income places you in one of 15 brackets. Each bracket has a minimum contribution base, and the quota is that base times the contribution rate, which is 31.50 % in 2026: 28.30 % common contingencies, 1.30 % work accidents, 0.90 % cessation of activity, 0.10 % training and 0.90 % intergenerational equity (MEI).

Example

You invoice €2,500 a month and have €500 of expenses. Your net income is €2,000, or €1,860 after the 7 % deduction. That is bracket 8 (€1,850.01 to €2,030), with a minimum base of €1,209.15, so your minimum quota is €380.88 a month.

2026 brackets

Minimum bases from Order PJC/297/2026 (Spanish Official Gazette, 31 March 2026), unchanged from 2025. The minimum quota is the minimum base times 31.50 %. You can choose a higher base, up to the maximum for your bracket.

The year-end adjustment

During the year you pay according to the income you expect. Once the tax office has your income tax return, Social Security compares: if you earned more, it asks for the difference; if you earned less, it refunds you.

So it pays to update your bracket when your income changes. You can change it up to six times a year through the Import@ss portal.

The €80 flat rate

If you register as self-employed for the first time (or have not been self-employed in the previous two years, three if you already had it), you pay €80 a month for the first 12 months, whatever your bracket. It can be extended for another 12 months if your net income in the first year is below the minimum wage.