Self-employed quota 2026: how it is calculated
Since 2023 the autónomo contribution depends on what you earn. In 2026 the 2025 tables have been extended, so the bands and quotas are the same. The only thing going up is the MEI, from 0.8% to 0.9%. Here is the full table and, above all, how the net income you use to pick a band is computed.
What changed in 2026
Orden PJC/297/2026, of 30 March, published in the BOE on 31 March 2026, keeps the 2025 net income bands and minimum bases for 2026. The increase announced in autumn 2025 was not applied.
The Intergenerational Equity Mechanism (MEI) rises one tenth, from 0.8% to 0.9%. That is what pushes each band's minimum quota up by a few euros against last year.
The total rate applied to the base is 31.5%: 28.3% common contingencies, 1.3% professional contingencies, 0.9% cessation of activity, 0.1% training and 0.9% MEI.
The 2026 band table
Each band has a minimum and a maximum base. The minimum quota is 31.5% of the minimum base. You can pick any base between your band's minimum and maximum if you want to contribute more.
- Up to €670/month: minimum base €653.59, minimum quota €205.88.
- €670 to €900: base €718.95, quota €226.47.
- €900 to €1,166.70: base €849.67, quota €267.64.
- €1,166.70 to €1,300: base €950.98, quota €299.64.
- €1,300 to €1,500: base €960.78, quota €302.64.
- €1,500 to €1,700: base €960.78, quota €302.64.
- €1,700 to €1,850: base €1,143.79, quota €360.29.
- €1,850 to €2,030: base €1,209.15, quota €380.88.
- €2,030 to €2,330: base €1,274.51, quota €401.47.
- €2,330 to €2,760: base €1,356.21, quota €427.21.
- €2,760 to €3,190: base €1,437.91, quota €452.94.
- €3,190 to €3,620: base €1,519.61, quota €478.68.
- €3,620 to €4,050: base €1,601.31, quota €504.41.
- €4,050 to €6,000: base €1,732.03, quota €545.59.
- Over €6,000: base €1,928.10, quota €607.35.
Maximum base and the flat rate
The maximum contribution base in 2026 is €5,101.20 a month. Contributing on it means a quota of about €1,607. It only makes sense for someone who wants a high pension and can afford it.
The flat rate for new autónomos is still €80 a month for the first twelve months. With the 0.9% MEI the real quota is €88.64. It can be extended twelve more months if net income stays under the minimum wage.
How net income is computed to pick a band
It is not what you invoice and not what is left in the bank. It is a figure specific to Social Security, computed in three steps.
Step one: income minus deductible expenses. The same ones as for IRPF.
Step two: add back the autónomo quotas you paid during the year. For Social Security the quota does not reduce income.
Step three: subtract 7% for generic expenses. If you are a company director autónomo, 3%.
Divide the result by the months registered and that is your monthly net income. Use it to find your band in the table.
An example with numbers
Annual income: €30,000. Deductible expenses excluding the quota: €6,000. Autónomo quotas paid: €3,600.
Step one: 30,000 − 6,000 = €24,000. Step two: 24,000 + 3,600 = €27,600. Step three: 27,600 − 7% = €25,668.
Over twelve months: €2,139 a month. That income lands in the €2,030 to €2,330 band. Minimum base €1,274.51, minimum quota €401.47 a month, €4,817.64 a year.
If instead you had picked the band from what is left in your bank account, you would almost certainly have contributed below your level and the regularisation would claim the difference.
Changing bands and the regularisation
You can change bands up to six times a year, effective 1 March, May, July, September, November and January. The request is made on Import@ss before the last day of the previous month.
The following year, when the tax office cross-checks your return with Social Security, it is regularised. If you contributed below your real band, you pay the difference without surcharge. If you contributed above, you get a refund, unless you chose to keep the higher base.
The regularisation is notified between the end of the year and the following one, so a year's quota is not final until quite a bit later.
The quota is a deductible expense
The autónomo quota is fully deductible for IRPF. At €401 a month that is €4,818 less profit a year. At a 30% marginal rate, about €1,445 less IRPF. The real quota, net of the tax saving, is around €280 a month.
Fider records the quota as a deductible expense every month and takes it into account in the 130 draft and in the estimate of your band for next year.
Frequently asked questions
What if my income changes a lot during the year?
Change bands in any of the six windows. If you do not, next year's regularisation settles the difference, but it is better not to arrive with a quota far off the mark.
Does the flat rate count towards my pension?
Yes. You contribute on the minimum base of the lowest band even though you pay €88.64. Social Security subsidises the difference.
Can I choose a higher base than my band requires?
Yes, up to your band's maximum, with some limits from age 47. It is done on Import@ss and raises both your quota and your future pension.