Spain's autónomo contributions in 2026: all 15 bands, bases and worked cases

All 15 Spanish RETA bands, with precise limits and contribution bases. Understand the payment and what changes when you start mid-year or work as a company director.

How much will you pay into Spain's self-employed social security scheme in 2026? Start with two separate figures: the earnings band that applies to you and the contribution base you choose within it. RETA does not simply charge a percentage of your turnover. It sets a range of bases, then applies the relevant contribution rates. That distinction makes it much easier to check a debit, plan a registration and compare business structures.

This guide brings together all 15 official bands, indicative contributions at the minimum base and the situations that need a different reading: a mid-year start, low earnings, company directors and international businesses. It concerns Spanish social security for 2026, including English-speaking professionals working in Spain.

Spain's official 2026 RETA contribution table

Article 18 of Order PJC/297/2026 sets the bases applicable from 1 January 2026. R denotes the reduced table and G the general table. Every amount below is monthly, in EUR.

The final column is an estimate: the minimum base multiplied by the ordinary combined rate of 31.50%, rounded to cents. It excludes personal reductions, relief and special coverage rules. TGSS may calculate a slightly different debit when rounding individual components.

Read the boundaries carefully. Assessable monthly earnings of exactly EUR 1,166.70 fall in G1, not R3. Elsewhere, a boundary marked ≤ stays in the lower band: EUR 2,330 belongs to G6; G7 begins above it. Do not pick a band using earnings rounded to the nearest hundred.

A contribution base is not a payment. EUR 5,101.20 is the maximum permitted base in the highest bands, not the monthly bill. Nor is EUR 607.35 an absolute contribution ceiling: it is the indicative charge on G12's minimum base. Choosing a higher base changes the payment and may affect benefits under their own eligibility and calculation rules.

What makes up the ordinary 31.50% rate?

For ordinary RETA coverage without exceptions, the components are:

MEI is an additional contribution to the social security system, not an allowance deducted from earnings. Exemptions from particular coverage, certain pensioner arrangements, low-income artists and special schemes require their own calculations. The table is a reference; your registered social security category determines which provisions apply.

Which earnings figure belongs in the table?

Article 308 of Spain's General Social Security Law starts with earnings from the relevant activities, not every credit to your bank account. Under direct assessment, add back your own deducted social security or qualifying alternative mutual scheme contributions to fiscal net earnings. Then apply the generic 7% deduction.

For the categories in Article 305.2(b) and (e), the deduction is 3% where you have at least 90 registered days in those conditions. These percentages are not optional alternatives. The Spanish modules regime and other special situations also have their own starting figures.

Your employees' contributions are not your own contribution add-back. VAT collected is not the same as earnings; borrowing and capital contributions are not turnover. Start with the tax records, identify the relevant deductible business expenses, then make the adjustments applicable to your category.

Worked example: starting on 1 July

Consider an individual professional under direct assessment, without reduced contributions or periods excluded from annual adjustment. Registration runs from 1 July to 31 December 2026: 184 days. Fiscal net earnings are EUR 18,000 after deducting EUR 1,800 of the professional's own contributions.

(18,000 + 1,800) × 0.93 = 18,414 EUR

18,414 / 184 × 30 = 3,002.28 EUR

The monthly equivalent falls in G8: a base from EUR 1,437.91 to EUR 3,190, with an indicative minimum contribution of EUR 452.94. Spreading those earnings over all twelve calendar months would put the activity in a different band while ignoring the actual period worked. Annual adjustment uses the countable days and exclusions defined by the regulations.

For choosing between bases within your range and comparing the effect on cash flow, see our contribution calculation and base selection guide. This full table helps you establish the correct range first.

Reduced contributions: distinguish the incentive from the debit

Article 38 ter of the Self-Employed Workers' Statute provides the reduced-contribution scheme. You may request it on first registration, or after two years outside RETA; the gap becomes three years if you previously used this reduction. The initial period runs from the registration's effective date through the following twelve full calendar months.

A further twelve months must be requested before that extension starts, with expected annual net earnings below the annual Spanish minimum wage, or SMI. If the extension spans two calendar years, the income condition must be met in both. It is not a test of one month's income against one month's minimum wage.

The fifth transitional provision of Royal Decree-Law 13/2022 expressly set EUR 80 for 2023-2025, referring the amount from 2026 to each year's budget law. Current operational information on Importass describes EUR 80 plus MEI. Budget using the amount and breakdown recognised for your registration: the advertised reduced fee and the total bank debit are not necessarily identical.

Spanish company directors: salary alone does not decide the scheme

A Spanish limited company, or SL, can have passive investors, working shareholders and directors carrying out different functions. Social security classification depends on the work and effective control, not simply whether someone receives a payslip.

Working with effective control

Article 305.2(b) covers management or other habitual, personal, direct, profit-making services where the person has effective control. Owning at least half the capital establishes control in all cases. Rebuttable presumptions also arise at one third ownership; one quarter with management functions; or where cohabiting family members, within the statutory conditions, hold at least half between them.

The management threshold is therefore at least 25%, not “more than 25%”. A smaller holding does not automatically settle every possible control situation. Actual responsibilities and ownership arrangements matter together.

Paid management without effective control

A director who manages the company and is paid for that role or as its worker, without effective control, may enter the General Scheme as a person assimilated to an employee. Article 136.2(c) excludes unemployment and FOGASA wage-guarantee protection in this situation. Applying an ordinary employee's total rates and benefits without checking the category would give the wrong comparison.

Company-related minimum bases and earnings

For the company-related categories subject to this rule for at least 90 days, the definitive minimum base is tied to General Scheme group 7: EUR 1,424.40 per month in 2026. The order allows certain 2025 bases to continue provisionally; provisional continuity is not confirmation of the final base.

Article 308 also includes specified employment and equity-participation income according to the shareholder's stake and role. Dividends, an unpaid position and reinvested profits each need the appropriate classification. None is a substitute for establishing the person's actual social security position.

Changes during the year and the final adjustment

Articles 45 and 46 of the General Contribution Regulations distinguish forecasts from the final calculation. Up to six annual changes can be requested: January-February for 1 March; March-April for 1 May; May-June for 1 July; July-August for 1 September; September-October for 1 November; and November-December for 1 January of the following year.

Adjustment starts from the following year once tax information becomes available. If the average provisional base falls inside the applicable final range, there is no adjustment merely because you could have selected a lower base. A base below the minimum or above the maximum is handled under the corresponding adjustment rules and exceptions.

An amount payable following notification is due by the last day of the following calendar month. A notice on 10 October, for example, gives a deadline of 30 November, not a rolling thirty-day period. Keep registration dates, selected bases, contributions, fiscal earnings and any benefit or reduction periods to check the calculation.

Low earnings, investment and an international structure

What if there is no profit? Under ordinary RETA rules, continuing the activity and registration with zero or negative earnings does not mean a zero contribution: R1 may apply unless a reduction or special rule is available. A genuine end to the activity calls for reviewing deregistration and its date; continuing activity requires the appropriate classification.

Where does a US LLC fit? A US LLC can organise ownership, contracts, business accounts and international collections within a company structure. Its value is broader than a Spanish monthly contribution: separating operations, accessing suitable banking services and giving an international business continuity. The LLC organises the company; it does not remove a personal contribution obligation arising from the work performed.

Exentax works through where you operate, the services you provide, the people involved and how earnings are paid or reinvested. We connect those facts with the company structure, personal taxation and banking arrangements. You can then assess an LLC against the needs of your business, with a practical implementation plan and ongoing professional support.

Bring your income and expense forecast, client countries, residence, responsibilities and current registration details. Our team helps you compare workable scenarios and organise the next steps around your business, with figures you can understand and use.

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