Cuota de autónomos 2026: how much you pay

The cuota de autónomos is the monthly Seguridad Social contribution that every self-employed worker in Spain must pay. In 2026 the real-income contribution system remains in place, adjusting what each autónomo pays based on their rendimientos netos. Below you will find the official 2026 contribution tables, the reduced cuota for new autónomos, and direct links to the BOE and Importass.

What is the cuota de autónomos?

The cuota de autónomos is the mandatory monthly payment to Seguridad Social for anyone who works self-employed in Spain. It is due regardless of whether you have income or not and entitles you to public healthcare, a retirement pension, sick pay, and other social benefits.

Since 2023, the cuota is calculated based on your real net income (annual rendimientos netos divided by 12). The old "pick your own base" system is gone: each income bracket now has a mandatory minimum and maximum contribution base.

Contribution brackets and tables for autónomos 2026

The real-income contribution system divides autónomos into brackets based on their monthly rendimientos netos. Each bracket has a minimum and maximum base de cotización:

2026 autónomo brackets - monthly rendimientos netos

Rendimientos netos bracket	Minimum base	Maximum base	Approx. minimum cuota
≤ 670 €/month	653.59 €	718.94 €	~205.88 €/month
670.01 - 900 €	718.95 €	900.00 €	~226.47 €/month
900.01 - 1,166.69 €	849.67 €	1,166.70 €	~267.65 €/month
1,166.70 - 1,300 €	950.98 €	1,300.00 €	~299.56 €/month
1,300.01 - 1,500 €	960.78 €	1,500.00 €	~302.65 €/month
1,500.01 - 1,700 €	960.78 €	1,700.00 €	~302.65 €/month
1,700.01 - 1,850 €	1,143.79 €	1,850.00 €	~360.29 €/month
1,850.01 - 2,030 €	1,209.15 €	2,030.00 €	~380.88 €/month
2,030.01 - 2,330 €	1,274.51 €	2,330.00 €	~401.47 €/month
2,330.01 - 2,760 €	1,356.21 €	2,760.00 €	~427.21 €/month
2,760.01 - 3,190 €	1,437.91 €	3,190.00 €	~452.94 €/month
3,190.01 - 3,620 €	1,519.61 €	3,620.00 €	~478.68 €/month
3,620.01 - 4,050 €	1,601.31 €	4,050.00 €	~504.41 €/month
4,050.01 - 6,000 €	1,732.03 €	5,101.20 €	~545.59 €/month
> 6,000 €	1,928.10 €	5,101.20 €	~607.35 €/month

The indicative figures apply a total rate of approximately 31.50% to the chosen base: contingencias comunes (28.30%), contingencias profesionales (1.30%), cese de actividad (0.90%), formación profesional (0.10%) and MEI (0.90%).

Quick reference:

• System minimum base: 653.59 €/month
• System maximum base: 5101.2 €/month
• Minimum cuota (without tarifa plana): 205.88 €/month (approx.)

Tarifa plana for new autónomos

The reduced cuota for new autónomos is the main incentive for people registering for the first time. According to Importass, it consists of 80 € per month plus MEI, which in 2026 comes to 88.64 €/month.

Tarifa plana conditions

• Applied at registration if you meet the requirements and correctly complete your RETA sign-up
• Lasts 12 initial months at 88.64 €/month
• Extension of 12 more months (total 24 months at 88.64 €): if your first-year income does not exceed the minimum wage (SMI)
• The extension request must be made in advance, ideally 2 months before the first year ends
• If you deregister during the first 12 months, you cannot reactivate the tarifa plana for 3 years

Important: always keep sufficient funds in your bank account. If Seguridad Social tries to collect and there are no funds, surcharges and debt accumulate until you sort things out.

Canary Islands: the tarifa plana and the real-income contribution system apply identically to autónomos in the Canary Islands. The difference lies in the tax obligations (IGIC instead of IVA), not in Seguridad Social.

How much an autónomo pays in the first year: an example

A new autónomo who registers in January 2026 with tarifa plana:

• Months 1-12: 88.64 €/month = 1,063.68 € per year
• If income requirements are met, months 13-24: 88.64 €/month = another 1,063.68 €
• Total first 2 years: 2,127.36 € (versus a significantly higher ordinary contribution)

How much an autónomo pays in Spain: worked examples

Here are examples of how to calculate the cuota de autónomos 2026 at different income levels:

Example 1 - Low-income autónomo

• Rendimientos netos: 12,000 €/year (1,000 €/month)
• Bracket: 900.01 - 1,166.69 €
• Bracket minimum base: 849.67 €
• Indicative monthly cuota: 849.67 € x 31.50% = ~267.65 €/month
• Indicative annual cuota: ~3,211.80 €

Example 2 - Mid-income autónomo

• Rendimientos netos: 24,000 €/year (2,000 €/month)
• Bracket: 1,850.01 - 2,030 €
• Bracket minimum base: 1,209.15 €
• Indicative monthly cuota: 1,209.15 € x 31.50% = ~380.88 €/month
• Indicative annual cuota: ~4,570.56 €

Example 3 - High-income autónomo

• Rendimientos netos: 48,000 €/year (4,000 €/month)
• Bracket: 3,620.01 - 4,050 €
• Bracket minimum base: 1,601.31 €
• Indicative monthly cuota: 1,601.31 € x 31.50% = ~504.41 €/month
• Indicative annual cuota: ~6,052.92 €

Changes to the cuota de autónomos in 2026

The correct reference for 2026 is the Orden PJC/297/2026, which updates the bases per bracket and sets the general maximum base at 5,101.20 €/month.

Comparing 2026 with 2025:

• Some brackets have different minimum and maximum bases compared to the previous year
• The 900.01 to 1,166.69 €/month bracket moves to a minimum base of 849.67 €
• Upper brackets now have a maximum base of 5,101.20 €
• The reduced cuota for new autónomos remains 80 € + MEI = 88.64 €/month in 2026

How the cuota is charged

The cuota is paid by direct debit. Importass states that it accrues from the date your activity starts or from the effective date of your registration, so the exact amount of the first receipt depends on when and how you completed the sign-up.

To check the actual status of your payments, receipts, and bases, the most reliable source is your Importass personal area.

Changing your base de cotización

You can change your base de cotización up to 6 times a year. Changes take effect biennially: March 1, May 1, July 1, September 1, November 1, or January 1.

To make a change, use the official Base de cotización y rendimientos service on Importass, which also details the six annual change windows.

If your income changes during the year:

• If you overpaid: Seguridad Social automatically refunds you after the annual reconciliation
• If you underpaid: you will receive a resolution stating the amount and payment deadline (approximately 1 month). If you do not pay on time, a surcharge of up to 20% applies

Surcharges and penalties for non-payment

Not paying the cuota de autónomos on time has direct consequences:

• 10% surcharge if you regularize within the calendar month following non-payment
• 20% surcharge if you pay after that deadline
• Inability to claim benefits (sick leave, cese de actividad) while there is outstanding debt
• In cases of repeated non-payment, the TGSS may initiate an enforcement procedure (seizure)

To avoid problems, periodically check the Seguridad Social portal to confirm:

• Your registered IBAN is correct
• There are no outstanding receipts or charges
• There are no unread notifications (they can arrive up to 2 months late)

What the cuota de autónomos covers

Your cuota de autónomos entitles you to:

• Public healthcare
• Temporary incapacity benefit (sick leave)
• Cese de actividad benefit (the autónomo's equivalent of unemployment)
• Retirement pension
• Maternity and paternity benefits
• Work accidents and occupational illness

How rendimientos netos are calculated to determine your bracket

The rendimiento neto that Seguridad Social uses to assign you a bracket is not your gross billing - it is calculated as follows:

1. Income (all receipts during the year)
2. - Deductible expenses recognized by Hacienda (utilities, advisory fees, supplies, etc.)
3. - Deduction for generic expenses: 7% of the result if you are an individual (sole trader); 3% if you contribute as a company shareholder

The annual result divided by 12 is your monthly rendimiento neto, which determines which bracket you fall into.

To find out which expenses you can deduct before calculating your base, see the guide on gastos deducibles para autónomos.

Step-by-step calculation example

Item	Amount
Annual income	36,000 €
Deductible expenses	- 9,000 €
Preliminary result	27,000 €
Generic deduction 7% (individuals)	- 1,890 €
Annual rendimiento neto	25,110 €
Monthly rendimiento neto (÷ 12)	~2,093 €/month

With that monthly rendimiento neto, this autónomo would fall into the 2,030.01 - 2,330 € bracket, with an indicative minimum base of 1,274.51 € and an approximate minimum cuota of ~401 €/month.

Common mistake: IRPF is NOT subtracted when calculating the cuota

Many autónomos mistakenly deduct the amount of their IRPF pagos fraccionados (Modelo 130) or withholdings when calculating the rendimiento neto for Seguridad Social. This is incorrect: IRPF is an income tax, not a business expense, and the TGSS does not accept it as a deduction. Only use the deductible expenses recognized under IRPF regulations to determine your bracket.

How do you declare your forecast income to Seguridad Social?

The real-income system works with an initial forecast that you provide to the TGSS when you register or each time you change brackets. It does not wait until year-end to collect.

• At the start of the year (or when you register): you declare the rendimientos netos you expect to earn; Seguridad Social assigns you the corresponding bracket and charges the monthly cuota for that bracket.
• You can change your forecast up to 6 times a year during the standard biennial windows (March 1, May 1, July 1, September 1, November 1, and January 1). If your income is rising or falling, update your forecast to avoid accumulating differences.
• Year-end reconciliation: when you file your annual Renta, Hacienda forwards the final rendimientos netos to Seguridad Social. If you overpaid, the TGSS refunds the excess; if you underpaid, they claim the difference with a deadline to pay without a surcharge.

This reconciliation usually happens several months after the Renta campaign. Check the status in your Importass personal area.

What contribution rate applies to the chosen base?

The total rate applied to your base de cotización is approximately 31.50%, broken down as follows:

Item	Rate
Contingencias comunes	28.30%
Contingencias profesionales (AT/EP)	1.30%
Cese de actividad	0.90%
Formación profesional	0.10%
Mecanismo de Equidad Intergeneracional (MEI)	0.90%
Total	31.50%

The indicative system minimum and maximum cuotas are:

• Minimum cuota: 205.88 €/month
• Maximum cuota: 1606.88 €/month

The "month 13": the cuota jump nobody warns you about

When the 12 months of tarifa plana (88.64 €/month) end, the cuota jumps in one go to the amount for the bracket that matches your real income. Depending on what you are billing, that jump can mean going from 88.64 € to 300, 400, or even 500 €/month.

This "month 13" catches many autónomos off-guard because during the first year they have not adjusted their cash-flow forecast. How to prepare:

1. Before month 12 ends, calculate your rendimientos netos for the year and locate your bracket in the contribution table.
2. Update your base de cotización on Importass to the correct bracket before the tarifa plana expires.
3. If your first-year income did not exceed the SMI and you meet the requirements, request the 12-month extension with enough notice.
4. Set aside the difference between 88.64 € and your real cuota from the very first months - that way the jump does not hit your liquidity.

Relationship with your tax obligations

The Seguridad Social cuota is a 100% deductible expense in your income tax return and in your quarterly pagos fraccionados. For more deduction strategies, see the guide on gastos deducibles para autónomos.

• In Modelo 130 (quarterly IRPF pago fraccionado), cuotas paid reduce the base on which you calculate the 20%
• In Modelo 100 (annual income tax return), you deduct all cuotas paid during the year
• See the guide on IRPF brackets for autónomos to understand how cuotas interact with your effective rate
• Not sure if you need an advisor? Read Do I need a gestor as an autónomo?
• Check the fiscal calendar for autónomos so you never miss a deadline
• Review the guide on tax obligations for autónomos for a complete picture of your taxes

Official links

• Importass - Practical guide to self-employment - Reduced cuota, pluriactividad, payments, and reconciliation
• Importass - Base de cotización y rendimientos - Changing your base and official deadlines
• BOE - Orden PJC/297/2026 - Official bases and rates for 2026
• AEAT electronic office - Related tax models
• BOE - Real Decreto-ley 13/2022 - Reform of the real-income contribution system
• Autónomo vs Sociedad Limitada - compare Seguridad Social costs between an autónomo and an SL administrator