Free calculator
Self-Employed Quota Simulator 2026
Calculate your monthly RETA contribution under the new real-income-based system in force in 2026. Find your bracket and see what percentage of your net income goes to Social Security.
Enter your details
Net earnings = total income − deductible expenses − 7% for hard-to-justify expenses (or 3% for company directors)
Your estimated contribution
Monthly net earnings
Annual earnings ÷ 12
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2026 contribution bracket
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Contribution base
Minimum base for the applicable bracket
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Estimated monthly contribution
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Annual Social Security cost
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Percentage of net earnings
Annual contribution ÷ net earnings
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Flat rate active: During the first 12 months of RETA registration you pay €80/month regardless of your earnings. From month 13 onwards you move to the income-based bracket system.
Important: This simulator uses the minimum contribution for each bracket. At the start of the year you declare your expected earnings and pay the corresponding provisional monthly contribution. In the annual reconciliation, Social Security will adjust the amount if your actual income differed.
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2026 RETA bracket table
| Monthly net earnings | Minimum monthly contribution |
|---|---|
| Up to €670 | €230 |
| €670 – €900 | €260 |
| €900 – €1,166.70 | €275 |
| €1,166.70 – €1,300 | €291 |
| €1,300 – €1,500 | €294 |
| €1,500 – €1,700 | €294 |
| €1,700 – €1,850 | €310 |
| €1,850 – €2,030 | €315 |
| €2,030 – €2,330 | €320 |
| €2,330 – €2,760 | €330 |
| €2,760 – €3,190 | €350 |
| €3,190 – €3,620 | €370 |
| €3,620 – €4,050 | €390 |
| €4,050 – €6,000 | €400 |
| Above €6,000 | €530 |
The new real-income-based contribution system
A fairer system since 2023
Until 2022, self-employed workers could freely choose their contribution base regardless of their actual income, meaning many contributed at the minimum base. Since January 2023, the system has been reformed: contributions are determined by actual net earnings from the activity, organised into 15 brackets. The change is gradual and reaches its final configuration in 2025–2026.
How to declare expected earnings
At the start of each year — or when registering — you must notify Social Security of your expected net earnings for that year. This forecast determines the bracket and the provisional monthly contribution you will pay. You can update the forecast up to 6 times per year if your financial situation changes. Net earnings are calculated by deducting all tax-deductible expenses from gross income, plus an additional 7% deduction for hard-to-justify expenses (3% for company directors).
The annual reconciliation
Once your tax return has been filed, Social Security compares your actual earnings with the forecast. If you earned more than declared, you will receive a supplementary bill; if you earned less, you will receive a refund. This adjustment is processed automatically, so it is essential to keep your income forecast up to date throughout the year.
Flat rate for new registrants
Self-employed workers registering with the RETA for the first time can take advantage of the €80/month flat rate for the first 12 months, regardless of their earnings. From January 2026, this bonus is extended for a further 12 months if net earnings do not exceed the Minimum Interprofessional Wage (SMI). Please check the updated conditions with our tax team.
For optimal management of your contributions and tax obligations as a self-employed professional, see our Tax Advisory service.
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Methodology and sources
Assumptions applied by this calculator
- 15-bracket real-income contribution system (RD 504/2022)
- Since January 2023, Spanish self-employed (autónomos) RETA contributions are determined by estimated net income from activity, not a freely chosen base. The calculator applies the 15-bracket schedule in force for 2026, with each bracket linked to a minimum monthly contribution. The system is phased in gradually and reaches its final configuration in 2025–2026.
- Net income: gross income minus expenses minus 7% lump deduction
- The contribution base is determined by net income, calculated as: gross income − tax-deductible business expenses − a 7% lump deduction for hard-to-justify expenses (gastos de difícil justificación). Company directors and sole shareholders (administradores) with equity income use 3% instead of 7% (RD 504/2022, Art. 308 LGSS).
- Tarifa Plana: €80/month for new registrants (first 12 months)
- Self-employed workers registering with RETA for the first time, or who have not been registered in the preceding 2 years, pay a flat €80/month for the first 12 months regardless of their earnings. From month 13, contributions move to the income bracket system. An extension at €80/month is available for a further 12 months if net earnings do not exceed the SMI.
- Minimum bracket contribution used; subject to annual reconciliation
- This simulator uses the minimum monthly contribution for each income bracket. At year-end, Social Security compares actual earnings (from the IRPF return) against the forecast. If you paid too little, a supplementary bill is issued; if too much, a refund is issued. Keeping the income estimate accurate throughout the year minimises reconciliation surprises.
Official sources
- Real Decreto 504/2022 — autónomo real-income contribution system (BOE-A-2022-7993)
- Ley 20/2007 (LETA) — Self-employed workers statute
- LGSS (RDL 8/2015), Art. 308 — RETA contribution rules
- TGSS — 2026 autónomo RETA contribution bracket tables
Last reviewed: 2026-06-30
Reviewed by: BMC Labour & Tax Team — Specialists in Spanish self-employment tax and Social Security compliance
This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.
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