Self-Employed Contribution 2026: Income Brackets and What's New
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14 June 2026 · 5 min read
Spain's self-employed contribution system based on actual net income, with the 15 brackets for 2026, the flat rate and steps to calculate your monthly contribution.
The new actual-income contribution system
Since January 2023, self-employed workers in Spain contribute based on their actual net income, not a freely chosen base. The system is being phased in progressively: 2023, 2024 and 2025 had transitional rates; in 2026 the definitive structure with 15 brackets takes full effect.
How is net income calculated?
Net income = total business income − tax-deductible expenses. For self-employed on direct assessment: income − actual expenses. For module-based (objective assessment): according to activity modules. A 7% reduction applies for company directors who are self-employed, or 3% for sole traders.
Flat rate for new self-employed workers
New self-employed workers can apply for the €80/month flat rate for the first 12 months. In autonomous communities with their own bonuses (such as Madrid or Murcia) this can extend to 24 months. To qualify, they must not have been registered with the RETA in the previous 2 years.
Annual regularisation
During the year a provisional contribution is paid based on estimated income. The following year, Social Security cross-checks with the tax authority: if you earned more than estimated, you pay the difference; if less, you receive a refund. It is important to declare a realistic estimate to avoid surprises.
Amounts are indicative for 2026. Consult the TGSS or an advisor for your specific situation.
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