Self-employed contributions for 2026. New developments and changes

Self-employed contributions for 2026 are set to undergo changes that will affect self-employed professionals in the coming fiscal year. After a three-year period (2023-2025) of implementing the new contribution system based on actual income and continuous increases, the government is now proposing a new increase for 2026 that has not yet been approved, but the first details of which are already known. We explain the planned changes so that you can assess how they will affect your finances and financial planning.

Summary of the key changes to self-employed contributions

Please note that these changes are still pending confirmation.

1. Minimum contributions unchanged:

The first three brackets (up to €1,166.70 in monthly income) would maintain contributions of €200, €220, and €260, respectively.

2. Progressive increases:

• Brackets between €1,167 and €1,700 → 1% increase (between €2.6 and €2.9 more per month).
• Brackets between €1,701 and €2,330 → 1.5% increase (between €5 and €6 more per month).
• Brackets between €2,331 and €3,620 → 2% increase (between €8.3 and €9.3 more per month).
• Income between €3,621 and over €6,000 → 2.5% increase (between €12.3 and €14.8 more per month).

Example: A self-employed person earning €2,000/month would go from paying €370 to €375.6 per month if the changes are confirmed.

3. Flat rate 2026:

• Remains at €80/month for 12 months for new self-employed workers. Extension of another 12 months if income is below the minimum wage.
• Special groups (disability, gender violence, terrorism): flat rate for 24 months, extendable for another 36 months if low income is proven.
• Alternative proposal rejected: the government rejected a more aggressive proposal that proposed increases of up to €206/month and also affected the lowest income brackets.

What is the Social Security contribution for self-employed workers in 2026?

For the time being, and in the absence of definitive changes, the current contribution rate for the self-employed for 2026 is the same as that applied in 2025. This is because 2025 marked the end of the period of adaptation to the new contribution system based on the actual income of self-employed professionals, which was implemented between 2023 and 2025.

It should be noted that, in order to calculate the amount paid by a self-employed worker in Spain, since 2023 the system has been governed by a progressive scheme that establishes monthly contributions based on the actual net income of each worker. To calculate these contributions, official income bracket tables are used to determine the corresponding contribution base.

In 2025, the minimum contributions range from €200 per month for those earning €670 or less, to €590 for those earning more than €6,000. However, the government has proposed a new increase for certain brackets, between 0 and 2.5%.

The proposed increases would be:

• The first three brackets in the table (less than €670; from €670 per month to €900; and from €901 to €1,166.70) will continue to pay the same in 2026. The minimum contributions of €200, €220, and €260 respectively will therefore remain unchanged.
• The next three brackets, from €1,166.7 to €1,700 per month, will see their contribution bases increase by 1%, representing an increase of between €2.6 and €2.9 per month compared to the contribution in force in 2025.
• The next three brackets, for those earning between €1,700 and €2,330, will see a proportionally larger increase of 1.5%, which will mean paying between €5 and €6 more per month, depending on the case.
• The next three brackets, between €2,220 and €3,620 in net monthly income, will see a 2% increase in their contributions, which will mean paying between €8.3 and €9.3 more per month than the current contribution in 2025.
• Finally, the three brackets between €3,621 and €6,001 or more will see a 2.5% increase, which means that in these cases, taxpayers will pay between €12.3 and €14.8 more per month.

This proposal was preceded by another, more ambitious one, which envisaged much higher monthly increases of between €11 and €206. In addition, that first proposal did not protect the contributions of the first three brackets and proposed a scenario of progressive increases until 2031.

Ultimately, it appears that the first proposal will not be successful, as there was significant opposition from the other political parties.

Therefore, this is the table of contribution brackets and minimum contributions that would apply to the next fiscal year 2026:

Table of contribution brackets and minimum contributions for self-employed workers 2026

How to calculate your self-employed contribution

When calculating your self-employed contribution, you must take into account:

• Once you know your actual income, within each bracket there is a minimum and maximum base, so you can choose to contribute on a higher base if you wish, or do so on the minimum base.
• After choosing the contribution base corresponding to your bracket, you must apply 31.20% to it. The result will be your monthly self-employed contribution.
• At the end of the fiscal year, Social Security will carry out an annual adjustment: if there are discrepancies between your declared income and the contributions you have paid, you will have to pay the difference or receive a refund.

How long will the flat rate for self-employed workers last in 2026?

Everything points to the flat rate remaining in force in 2026 and, barring any last-minute changes, it will consist of paying €80 per month for the first 12 months if you are registering as self-employed for the first time and have not been included in this scheme in the previous two years (three if you have already benefited from this bonus).

It is possible to extend it for another 12 months if your income is less than the minimum wage and you can prove this by means of an income forecast statement.

In addition, certain groups (people with disabilities, victims of gender violence, victims of terrorism, etc.) are eligible for a higher bonus: in these cases, the flat rate lasts for 24 months, extendable for a further 36 months when the expected income is below the minimum wage.

If you have any questions about how these changes may affect you or want to optimize your situation, our advisors specializing in self-employment can help you. You can request an appointment with our team to receive personalized advice tailored to your case.