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Spanish Freelancer Social Security Calculator 2026

Estimate your monthly RETA contribution based on the 2026 income bracket system. Includes the flat rate.

Since 2023, self-employed worker contributions in Spain have been calculated based on actual net income, replacing the old free-base system. The new system divides the self-employed into 15 brackets according to monthly income, with contributions ranging from €230 to €590 per month. The aim is for those who earn more to contribute more.

This calculator shows you the estimated contribution for 2026 according to your bracket, including the option of the flat rate of €80/month for new self-employed workers during the first 12 months. Remember that you can apply to change your contribution base up to 6 times a year to adjust your contributions if your actual income changes.

Data

Monthly net income (€)

Apply flat rate (first 12 months)

Estimated monthly contribution

301,68 €

Income bracket

1.300 – 1.500 €

Minimum base

960,78 €

Estimate based on the minimum base for each bracket applying the general rate (~31.4%). You can contribute on a higher base and the actual fee may vary. Check the current amounts at the Social Security.

Indicative estimate. Exact amounts may vary. Check the updated brackets on the Social Security website.

How the bracket-based contribution system works

Since 2023 the self-employed contribution is no longer freely chosen but depends on the net income you expect to earn. The system defines fifteen income brackets, each with an associated minimum contribution base. The procedure is as follows: you calculate your expected monthly net income, find the bracket it falls into, and apply the general contribution rate — around 31.4% — to that bracket's minimum base. You may choose to contribute on a base higher than your bracket's minimum if you want to improve your future benefits, but never below it.

Worked example

Take a self-employed worker who invoices €2,500 a month and has €400 of deductible expenses. Their income before the generic deduction is €2,100; applying the additional 7% deduction (€147), net income comes to €1,953. That amount falls in the €1,850–2,030 bracket, whose minimum base is €1,209.15. Applying the 31.4% rate, the estimated monthly contribution is about €380. If that same worker were newly registered and entitled to the flat rate, they would pay only €88.64 during the first twelve months.

Contribution brackets and estimated fee (2026)

Monthly net income	Minimum base	Estimated fee
≤ 670 €	653,59 €	205,23 €
670 – 900 €	718,95 €	225,75 €
900 – 1.166,70 €	849,67 €	266,80 €
1.166,70 – 1.300 €	950,98 €	298,61 €
1.300 – 1.500 €	960,78 €	301,68 €
1.500 – 1.700 €	960,78 €	301,68 €
1.700 – 1.850 €	1143,79 €	359,15 €
1.850 – 2.030 €	1209,15 €	379,67 €
2.030 – 2.330 €	1274,51 €	400,20 €
2.330 – 2.760 €	1356,21 €	425,85 €
2.760 – 3.190 €	1437,91 €	451,50 €
3.190 – 3.620 €	1519,61 €	477,16 €
3.620 – 4.050 €	1601,31 €	502,81 €
4.050 – 6.000 €	1732,03 €	543,86 €
> 6.000 €	1928,10 €	605,42 €

How to interpret the result

The fee you get is an estimate calculated on your bracket's minimum base, which is what most self-employed workers pay. Three caveats are worth keeping in mind. First, it is a forecast: the definitive figure is reconciled once the tax authority reports your actual income. Second, always contributing on the minimum base lowers your fee today but reduces your future pension and sick-leave benefits, so if your activity is stable it may pay to choose a somewhat higher base. Third, the contribution is a deductible expense on your income tax return, so its real effective cost is lower than the amount you pay each month.

Frequently asked questions

Net income is your business revenue minus deductible expenses, with an additional 7% deduction applied to that result for generic expenses (3% for company-based self-employed workers). The resulting amount, divided by twelve, is the monthly net income that determines your contribution bracket. It is important to understand that contributions are not based on gross invoicing but on actual profit: if you invoice €3,000 a month but have €1,000 of deductible expenses, your net income will be around €1,860 after the 7% deduction, not the €3,000 invoiced.

In 2026 the flat rate is a reduced fee of €80 per month plus the intergenerational equity mechanism (0.9%), around €88.64 per month in total. It applies during the first 12 months registered with the RETA scheme and can be extended for another 12 months provided your net income stays below the national minimum wage (€1,221/month in 2026). To qualify, you must not have been registered as self-employed in the previous two years, or three if you already benefited from the flat rate in the past.

Yes, and it is one of the key features of the current system. You can request up to six changes of contribution base per year, taking effect every two months: changes requested in January and February apply from March, those in March and April from May, and so on. This flexibility exists because a self-employed worker's income can vary a lot from month to month, and the system aims for contributions to match reality. It is worth reviewing your forecast at least twice a year so you neither overpay nor fall short.

The RETA contribution covers several contingencies. It includes healthcare, temporary incapacity benefit (sick leave through illness or accident), occupational contingencies, cessation of activity — the equivalent of unemployment benefit for employees — and the contributions that build your future retirement pension. Since 2019 all these coverages are compulsory, whereas some used to be optional. The higher the base you contribute on, the higher both your sick-leave benefits and your future pension will be, something worth bearing in mind if you always choose the minimum base.

The system is reconciled the following year. Social Security cross-checks data with the tax authority once you have filed your income tax return and compares what you contributed with what you actually earned. If you contributed below the bracket that applied to you, you will have to pay the difference; if you contributed above it, the excess is refunded automatically. That is why getting the initial forecast wrong is not serious, but it is still worth adjusting it during the year to avoid a large reconciliation bill.