Self-employed contributions based on actual income

Since 1 January 2023 self-employed workers contribute according to their annual net income. When registering you must estimate the monthly average of your net income and choose a contribution base within the bracket that applies to it in the general table (or in the reduced table if it falls below bracket 1). In 2026 the base ranges from 950.98 € to 5,101.20 € a month in the general table, with a minimum base of 653.59 € in the reduced table, and the contribution is 31.40 % of the base. The chosen base is provisional: the following year the Tesorería adjusts it using the income reported by the Tax Agency, automatically refunding any overpayment or claiming the difference. You can change the base up to six times a year in the Importass service Base de cotización y rendimientos; the change takes effect on 1 March, May, July, September, November or January depending on when you request it.

Official sources

• Guía práctica de trabajo autónomo (Import@ss)ESOfficial guidance · Checked on 2026-10-25
• Base de cotización y rendimientos (Import@ss)ESOfficial guidance · Checked on 2026-10-25