Practical tools
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.
This calculator is for guidance only. Consult a professional for personalized analysis.
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.
Self-employed and looking to optimise your costs?
Our tax and labour advisors will help you plan your contributions, declare the correct earnings and take full advantage of all available bonuses.