Researched by ExpatMoneyEU Research Team · Last updated 11 November 2026 · Data: Orden PJC/297/2026 (BOE) and Seguridad Social (Importass) — 2026 rates. Estimate only — not tax or financial advice. Your cuota is a deductible business expense for IRPF; the exact amount is set by the Tesorería General de la Seguridad Social (TGSS) after the annual reconciliation of your real income.
ExpatMoneyEU verdict: On €36,000 of annual revenue with €9,000 of deductible expenses, this model estimates a monthly net income of about €2,093 — putting you in the €2,030.01–€2,330 bracket, with a minimum-base quota of about €401 a month. New autónomos should check the €80-a-month tarifa plana first: it can save roughly €3,800 in the first year.
Your bracket is set by your monthly rendimiento neto — (annual income minus deductible expenses) with the 7% (or 3%) generic deduction applied, divided by 12. The quota is 31.50% of your chosen base within that bracket. The tarifa plana comparison uses the €80-a-month flat rate for the first 12 months; some guides quote €88.64 including the MEI surcharge.
Affiliate disclosure: Some links below may earn us a commission at no extra cost to you — see our affiliate disclosure. Always verify current fees with the provider.
Got your quota? Get paid from abroad without the bank markup — and cover your health while you work for yourself:
Open Wise Account →SafetyWing Health Cover →Learn Spanish with MosaLingua →
What this calculator does
This calculator finds your monthly autónomo quota — the payment every self-employed person registered in Spain’s RETA scheme makes to Seguridad Social. Since 2023 the quota is no longer a free choice: it is set by your real net income. Your monthly rendimiento neto (net earnings) puts you in one of 15 income brackets, each with a minimum and maximum contribution base, and the quota is 31.50% of the base you choose inside that bracket. The calculator works out your net income from your revenue and expenses, finds your bracket, and shows the quota at the minimum base, the maximum base, and any base in between — plus what the €80-a-month tarifa plana would cost if you are newly registered.
The 2026 picture in one number: the lowest quota in the system is about €205.88 a month (minimum base €653.59), and the highest is about €1,606.88 a month (maximum base €5,101.20). The 2026 brackets are the same as 2025 — the planned rises were scrapped by Real Decreto-ley 3/2026 — with only the pension-equity surcharge (MEI) rising from 0.8% to 0.9%, taking the total rate to 31.50%.
→ Free Spain Autónomo Net Income Calculator — your take-home after quota and IRPF
How to use it (4 steps)
- Enter your expected annual invoiced income and your deductible business expenses for the year.
- Pick your generic-expenses deduction — 7% for an individual sole trader, 3% if you contribute as a company director or shareholder.
- Choose your contribution base: the minimum (lowest quota), the maximum (highest future pension), or a custom base inside your bracket.
- Read your monthly and annual quota instantly — and, if you are new, switch on the tarifa plana comparison to see what the first 12 months would cost at €80 a month.
→ Free Spain Net Salary Calculator — compare an employee salary with going autónomo
The formula, with every variable explained
Monthly rendimiento neto = (annual income − deductible expenses) × (1 − generic deduction) ÷ 12. The generic deduction is 7% for individuals and 3% for company directors — it is a flat allowance for general costs, on top of your real deductible expenses. Note that IRPF (income tax) is not subtracted here: many autónomos make that mistake, but the TGSS does not accept income tax as a business expense. Your monthly net then fixes your bracket in the 2026 table (Orden PJC/297/2026), which sets your minimum and maximum base. Monthly quota = chosen base × 31.50%. The 31.50% is made of 28.30% common contingencies (healthcare, sick pay, pension), 1.30% professional contingencies (work accidents), 0.90% cese de actividad (the self-employed unemployment benefit), 0.10% professional training and 0.90% MEI (the intergenerational equity mechanism). You can change your base up to six times a year, and at year-end Seguridad Social reconciles your forecast against your real income from your tax return — overpayments are refunded, underpayments are claimed.
→ Free Freelance Day Rate Calculator — price your work so the quota is covered
Worked example with real numbers
Example: €36,000 of annual invoiced income and €9,000 of deductible expenses. Subtract the expenses: €27,000. Apply the 7% generic deduction: €27,000 × 0.93 = €25,110 of annual rendimiento neto, or €2,092.50 a month. That falls in the €2,030.01–€2,330 bracket, whose minimum base is €1,274.51 and maximum base €2,330. At the minimum base the quota is €1,274.51 × 31.50% = €401.47 a month, or €4,817.64 a year. At the maximum base it would be €2,330 × 31.50% = €733.95 a month. A lower earner on €12,000 of net annual income (€1,000 a month) lands in the €900.01–€1,166.69 bracket: minimum base €849.67, quota €267.65 a month. A high earner on €48,000 net a year (€4,000 a month) lands in the €3,620.01–€4,050 bracket: minimum base €1,601.31, quota €504.41 a month. If the €36,000 example is a brand-new autónomo, the tarifa plana costs €80 a month for the first 12 months — a saving of about €321.47 a month, or €3,857.64 over the year, against the ordinary €401.47 quota.
Rate table used by this calculator (2026)
| Monthly net income | Minimum base | Maximum base | Quota at min. base |
|---|---|---|---|
| Up to €670 | €653.59 | €718.94 | ~€205.88 |
| €670.01 – €900 | €718.95 | €900.00 | ~€226.47 |
| €900.01 – €1,166.69 | €849.67 | €1,166.70 | ~€267.65 |
| €1,166.70 – €1,300 | €950.98 | €1,300.00 | ~€299.56 |
| €1,300.01 – €1,500 | €960.78 | €1,500.00 | ~€302.65 |
| €1,500.01 – €1,700 | €960.78 | €1,700.00 | ~€302.65 |
| €1,700.01 – €1,850 | €1,143.79 | €1,850.00 | ~€360.29 |
| €1,850.01 – €2,030 | €1,209.15 | €2,030.00 | ~€380.88 |
| €2,030.01 – €2,330 | €1,274.51 | €2,330.00 | ~€401.47 |
| €2,330.01 – €2,760 | €1,356.21 | €2,760.00 | ~€427.21 |
| €2,760.01 – €3,190 | €1,437.91 | €3,190.00 | ~€452.94 |
| €3,190.01 – €3,620 | €1,519.61 | €3,620.00 | ~€478.68 |
| €3,620.01 – €4,050 | €1,601.31 | €4,050.00 | ~€504.41 |
| €4,050.01 – €6,000 | €1,732.03 | €5,101.20 | ~€545.59 |
| Over €6,000 | €1,928.10 | €5,101.20 | ~€607.35 |
All quotas are 31.50% of the base shown (28.30% common contingencies + 1.30% professional contingencies + 0.90% cese de actividad + 0.10% training + 0.90% MEI). The system minimum base is €653.59 a month and the maximum base is €5,101.20 a month. Tarifa plana: €80 a month for the first 12 months for first-time registrations (extendable by 12 months if net earnings stay below the minimum wage); some guides quote €88.64 including the MEI.
→ Free Money Transfer Cost Calculator — what sending Spain earnings home really costs
Sources and disclaimer
Brackets, bases and rates are modelled from Orden PJC/297/2026 (BOE, 31 March 2026), which sets the 2026 contribution bases per bracket and the general maximum base of €5,101.20 a month; Real Decreto-ley 3/2026 (3 February 2026), which rolled the 2025 tables into 2026; and Seguridad Social’s Importass portal, which describes the tarifa plana (€80 a month for 12 months) and the six annual windows for changing your base. The 7% / 3% generic-expenses deduction and the real-income system come from Real Decreto-ley 13/2022. Estimate only — not tax or financial advice. Your forecast income is reconciled against your real income after your annual tax return, and the TGSS may refund or claim the difference. Verify your exact quota in your Importass personal area or with a qualified gestor before making decisions.
You may also need…
- Free Spain Autónomo Net Income Calculator
- Free Spain Net Salary Calculator
- Free Money Transfer Cost Calculator