How to calculate your autónomo Social Security contribution

Since 2023, the monthly Social Security contribution (cuota) paid by self-employed workers (autónomos) depends on income: the more you earn, the higher the contribution. In 2026 it ranges from roughly €200 to €600 a month. You pay based on your own forecast, and after the year ends Social Security (Seguridad Social) checks it against your actual income. Here is how to work out your contribution yourself.

Step 1. Work out your net income for the year

Take your expected income from the activity for the year and subtract the expenses related to it. Use amounts excluding IGIC or IVA (the Canary Islands' indirect tax and Spanish VAT). Social Security contributions themselves do not count as an expense here.

Step 2. Subtract 7%

From the resulting amount, Social Security deducts 7% for general expenses (deducción por gastos genéricos). If you are a company autónomo (autónomo societario), for example the director of your own SL, 3% is deducted.

Do not confuse this with the 5% for hard-to-justify expenses in the Renta income tax return (gastos de difícil justificación, capped at €2,000 a year). That is a different rule and only applies to income tax. For the contribution, it is 7%.

Step 3. Divide by 12

This is your average net monthly income. It determines your tramo, the income band on which your contribution depends.

Example: income for the year €36,000, expenses €8,000. Net income €28,000, minus 7% = €26,040, or €2,170 a month. That falls in the tramo from €2,030 to €2,330 a month.

Step 4. Check your contribution in the calculator

1. Open the autónomo contribution calculator on the Import@ss portal. It is in the public section, so no login is needed.
2. Choose your income tramo.
3. The calculator shows the minimum and maximum contribution for that tramo, the contribution base (base de cotización) and how the amount is made up.

Step 5. Tell Social Security your forecast

Your income forecast and contribution base are submitted in Import@ss using a digital certificate (e-signature) or Cl@ve (the government's online ID system).

When you can change your forecast

If your income turns out higher or lower than expected, it is best to adjust your forecast during the year, so the recalculation will then be smaller. You can change it up to six times a year:

• application by the end of February: new contribution from 1 March;
• by the end of April: from 1 May;
• by the end of June: from 1 July;
• by the end of August: from 1 September;
• by the end of October: from 1 November;
• by the end of December: from 1 January.

What the recalculation is

Once you have filed your annual income tax return (Renta), the Spanish tax agency (Hacienda) passes your actual income to Social Security. If it puts you in a higher tramo than the one you declared, you will receive a notice to pay the difference. If lower, the difference is refunded automatically, with no need to apply. This usually happens in the year after the year being recalculated.

It is important to pay any amount due within the deadline stated in the notice: after that, a surcharge is added.

If you are on the tarifa plana (the reduced flat rate for new autónomos, about €89 a month in the first year: €80 plus MEI), your contribution is fixed during that period and does not depend on income.

This is not legal advice. Updated September 2026.