Cuota autónomo 2026: table of contributions and income calculation

How much autono is paid per month in 2026: table of contributions

Autonomo pays the Seguridad Social from 205.88 to 1,606.88 a month: this is the 2026 minimum and maximum base multiplied by 31.5% (conclusion) [1]. Cuota autónomo is a monthly self-employed contribution to Seguridad Social. From January 1, 2023, it depends on the actual net income for the year, not on the base that a person simply chose. [2]The contribution is equal to the base multiplied by the aggregate rate of 31.5%. It consists of five parts: general risks (contingencias comunes) 28.30 %, occupational risks 1.30 %, termination protection (cese de actividad) 0.90 %, vocational training 0.10 % and MEI (intergenerational justice mechanism) 0.90 % [1][2][5]. All parts are taken from one selected base. There is no tax in this amount: the money goes to Seguridad Social, and the IRPF and IVA collect the tax [1].

The base is taken from the table. For 2026, Orden PJC/297/2026 set 15 tariffs: 3 in the reduced table and 12 in the total. [1]We counted the contribution column by multiplying the official bases by 31.5%, so there could be a few cents difference in the Segurid Social Simulator. [1][2].

If you expect an income below 1,166.70 a month, the law requires you to choose the base from the reduced table. [3]I am the lower limit of the reduced table, so the smallest contribution in 2026 is approximately 205.88 per month [1].

How the real income system works

At the beginning of the year and at alta, you call the forecast of average monthly net income and choose the base within the appropriate tariff. [2][3]After the year's end, the tax administration transfers Seguridad Social your actual income for the year, and the contributions are recosted [3].

All your classes are on the income side of the year, including through participation in societies. [3]For estimación directta, take net income under IRPF and add annual contributions to Seguridad Social, then deduct 7% of total expenditure [3]For administrators and members of societies, 3% deduction and it is applied at least 90 days per year [3][2]The result is divided by 12 and the tariff is determined by it. [3].

How to calculate your base: the order of calculation

1. Take the net income for the year under IRPF (less deductible) and add the contributions to the Seguridad Social paid for the year [3].
2. Subtract 7% (or 3% for members of controlled societies) [3].
3. Splitting by 12 and finding the rate in the table [3].
4. Select a base inside the tariff: minimum or any higher, to the maximum [1][3].
5. Multiply the base by 31.5%.

Example with imputed figures: Net income of 24,000 I, contributions for the year 3,600 Y. We add: 27,600 Y, deduct 7%, get 25,668 Y, divide by 12, get 2,139 y per month. This is tariff 6 (from 2,030 to 2,330 y): base from 1,274.51 to 2,330 y, contribution from 401.47 to 733.95 y per month. The selection of base in this range is yours, but below the minimum tariff cannot be selected. [1][3].

The example is illustrative: your documents show the hector's calculation.

Can the base of contributions change during the year

You can, but not more than six times a year, and only on certain dates. [2].

Changed base to Importasse, under contribution base and income [2]If income is higher than forecast, base and contributions increase; if it falls, the base can be lowered but not less than your minimum tariff [3].

What happens after the end of the year: regularization

Seguridad Social compares what is paid to what is due on actual income. If you have paid less than the minimum base of your rate, the difference must be made until the last day of the month following the notice, without interest and allowances, if you settle [3]If you pay more than the maximum tariff base, Segurid Social returns the difference by itself until 30 April, following the tax transfer. [3].

Contributions that you have not paid on time are not cancelled or reduced in regularization, and if the total base is higher than the time frame, the difference will have to be paid more [3]If you have not filed IRPF or shown income in it at estimación directiona, the total base will be the minimum base of the group of 7 general regime. [3][1].

Tarifa plana, bonuses and special groups

For new autonos Seguriidad Social describes the Tarifa plana: 80 me per month for the first 12 months and 12 months for this price if the expected net income is below SMI (17,094 a year). [2]. In the first 12 months, tarifa plana does not regularize [4].

For people with disabilities of 33%, victims of gender-based violence and terrorism, the page calls 80 a month for 24 months and 160 a month for 36 months at a low income. There are other bonuses: 75% discount on the contribution to care for a seriously ill child, 80% a 24 month return after the child is born. [2].

The reservation is more important than the figure itself: the Seguridad Social page as of 2 October 2026 describes the benefit for the period 2023-2026. RDL 13/2022 has fixed 80 I for those years only, since 2026 the amount has been determined by the budget law, and RDL 3/2026 has extended only the contribution tables. [4][5]We didn't find the 2026 standards, so check the amount when you deliver the alta.

SL participants, family, employment: What changes

The capital society administrator or employee under his control is placed in RETA under article 305.2.b LGSS. He is not below the minimum base of group 7 (1,424.40 a.m. in 2026) and the income calculation takes into account dividends and wages from the community if you have a share of 33% of capital (of the administrator 25%) [3][1]III. Comparison of work patterns: autónomo or SL.

The relatives of the self-employed who work in his business are subject to the same lower-base limitation [3]If you combine employment with RETA, 50 per cent of total contributions (no more than 50 per cent of contributions to RETA for general risks) can be recovered if you exceed 17,323.68. [1]Who paid the base above what they needed in 2022 can keep it in 2026. [2].

What else does autónomo pay except contributions

Taxes are separate from the cuota. IVA is paid quarterly on the modelo 303 and IRPF advance on the modelo 130 is paid by those who work at or are not released from the estimación directiona: 1 to 20 April, July and October, for the fourth quarter through 30 January. [6][7]III. Full calendar in article Reporting autónomo and SL; taxes are themselves dealt with in articles What is IRPF? and What is IVA.

For a freelancer on a DNV alta in RETA, it is mandatory: to explain UGE, without it, the permit can be terminated during verification. [8]I. Step-by-step arrangements collected on the route sheet DNV.

Typical errors in the calculation of contributions

• Set the minimum base at higher income: after a year you have to pay the difference to the minimum of your rate [3].
• Forget to file IRPF: Instead of your Segurid Social base, the minimum base of group 7 will be taken by the Seguriidad Social. [3].
• Not add to income contributions paid: the rule of estimación directta requires that they be added to net income before less 7% [3].
• Count at the date of delivery instead of the date of entry: change in base is effective from the nearest first number of the list [2].
• 31.5% tax: these contributions are paid separately by Seguridad Social, IRPF and IVA [1].
• Consider 80th secured 2026 without checking the norm [2][4].

When Individual Review Is Needed

The calculation is to be verified by the Gestor if the income is not regular, you cross the tariff line, you combine your activities, you own your SL shares, you start working mid-year or you just get a residence permit and you're not sure about the income yet. The error in the forecast costs money after regularization, and you can't fix the base in the back.

What can we help you with?

The NEXO team in Barcelona explains how contributions and alta are made and helps to collect for the hestor the data on which income projections are based: income, expenditure, other activities, social participation. Residence permit in BarcelonaI. Recording: ConsultationII. Registration procedure: registration autónomo, What RETA and alta are.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.