How much social security does a self-employed autónomo pay in Spain in 2026?

Checked on 2026-10-25

It depends on your expected net income. In 2026 you choose a monthly contribution base from 12 income brackets (plus three reduced ones). Minimum bases run from €653.59 a month for net income up to €670, to €1,928.10 above €6,000; the maximum base is €5,101.20. Rates include 28.30% for common contingencies.

Key facts

What	The law says	Source
What you pay on	A monthly base you choose according to your expected average monthly net income	LGSS, art. 308.1.a, rule 1.ª
Low income	If you expect less than the bottom of the general table (€1,166.70 a month in 2026), you choose from the reduced table	LGSS, art. 308.1.a, rule 2.ª; Orden PJC/297/2026, art. 18.1
Lowest minimum base, 2026	€653.59 a month (net income up to €670)	Orden PJC/297/2026, art. 18.1
Highest minimum base, 2026	€1,928.10 a month (net income above €6,000)	Orden PJC/297/2026, art. 18.1
Maximum base, 2026	€5,101.20 a month, whatever your income	Orden PJC/297/2026, art. 18.1
Rates, 2026	Common contingencies 28.30%; professional contingencies 1.30%; cessation of activity 0.90%; vocational training 0.10%; intergenerational equity mechanism 0.90%	Orden PJC/297/2026, arts. 18.2 and 37.5–6
Final amount	Provisional; regularised when the tax administration reports your actual net income for the year	LGSS, art. 308.1.a, rule 6.ª, and 308.1.c

2026 brackets (net income per month → monthly base)

Bracket	Net income (€/month)	Minimum base (€)	Maximum base (€)
Reduced 1	up to 670	653.59	718.94
Reduced 2	670–900	718.95	900.00
Reduced 3	900–1,166.70	849.67	1,166.70
General 1	1,166.70–1,300	950.98	1,300.00
General 2	1,300–1,500	960.78	1,500.00
General 3	1,500–1,700	960.78	1,700.00
General 4	1,700–1,850	1,143.79	1,850.00
General 5	1,850–2,030	1,209.15	2,030.00
General 6	2,030–2,330	1,274.51	2,330.00
General 7	2,330–2,760	1,356.21	2,760.00
General 8	2,760–3,190	1,437.91	3,190.00
General 9	3,190–3,620	1,519.61	3,620.00
General 10	3,620–4,050	1,601.31	4,050.00
General 11	4,050–6,000	1,732.03	5,101.20
General 12	above 6,000	1,928.10	5,101.20

Source: Orden PJC/297/2026, art. 18.1.

How the system works

The law (LGSS, art. 308) makes self-employed workers contribute according to their annual net income. You pick a monthly base within the bracket that matches the average monthly net income you expect for the year, and you must change it if your forecast changes. The rates are applied to that base.

The bases you pay during the year are provisional. Once the tax administration reports your actual net income for the year, Social Security regularises the contributions, so the final amount follows the income you really earned.

Why 2026 uses these numbers. Spain had no 2026 budget law when Real Decreto-ley 3/2026 was adopted. That decree kept the 2025 tables for 2026 until a budget law is approved, but raised the maximum base of brackets 11 and 12 to €5,101.20. Orden PJC/297/2026 sets out the resulting 2026 table and rates.

New autónomos can request a reduced flat contribution for the first 12 months (Ley 20/2007, art. 38 ter).
Register with Social Security before you start working (RD 84/1996, art. 32.3).

Sources

Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social para el ejercicio 2026, arts. 18 and 37 (BOE) checked 2026-10-25
Real Decreto Legislativo 8/2015, texto refundido de la Ley General de la Seguridad Social, art. 308 (consolidated text, BOE) checked 2026-10-25
Real Decreto-ley 3/2026, de 3 de febrero, art. 3.4 (BOE) checked 2026-10-25

Change history

2026-10-25: Page created

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