Since 2023, autónomos in Spain pay Social Security according to what they really earn. In 2026 there are 15 brackets (tramos): three in a reduced table for low earners and twelve in the general table. Your cuota depends on the bracket your monthly net income falls into.
How it is worked out
- Start from your yearly net business income (rendimiento neto): income minus deductible expenses.
- Add back the cuota you paid, because it is not deducted for this calculation.
- Subtract a 7% general allowance (3% for company directors who are autónomos).
- Divide by 12. That is your monthly computable net income, and it sets your bracket.
The monthly cuota is 31.5% of that bracket's minimum base.
| Tramo | Monthly net income | Monthly cuota |
|---|---|---|
| Reduced table, tramo 1 | €0 to €670 | €205.88 |
| Reduced table, tramo 2 | €670 to €900 | €226.47 |
| Reduced table, tramo 3 | €900 to €1,166.70 | €267.65 |
| General table, tramo 1 | €1,166.70 to €1,300 | €299.56 |
| General table, tramo 2 | €1,300 to €1,500 | €302.65 |
| General table, tramo 3 | €1,500 to €1,700 | €302.65 |
| General table, tramo 4 | €1,700 to €1,850 | €360.29 |
| General table, tramo 5 | €1,850 to €2,030 | €380.88 |
| General table, tramo 6 | €2,030 to €2,330 | €401.47 |
| General table, tramo 7 | €2,330 to €2,760 | €427.21 |
| General table, tramo 8 | €2,760 to €3,190 | €452.94 |
| General table, tramo 9 | €3,190 to €3,620 | €478.68 |
| General table, tramo 10 | €3,620 to €4,050 | €504.41 |
| General table, tramo 11 | €4,050 to €6,000 | €545.59 |
| General table, tramo 12 | Over €6,000 | €607.35 |
Examples
With €30,000 of income a year and no expenses, in Cataluña you would pay €401.47 a month, €4,818 a year. With €45,000, the cuota rises to €478.68 a month.
At the start of the year you choose a bracket based on what you expect to earn. You can change it up to six times a year, and at the end it is adjusted to your real income.
What else you pay
The cuota is not all: you also pay IRPF, usually in advance with modelo 130. If you have just registered, check whether you qualify for the tarifa plana.
To see what you keep, with your region and your expenses, use the calculator.