ICONOS FINALES-TRAZADOS

Bases and types of contribution in the RETA

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Learn about the contribution bases in the Self-Employed Regime for 2026.

Contribution bases for 2026

 

The contribution system for self-employed workers is based on annual net income. Self-employed workers must inform Social Security of a forecast of the net income they will obtain in the exercise of all their economic activities. The calculation of net income will be carried out by deducting all necessary expenses for its obtainment from the income, as well as a deduction for generic expenses of 7% (3% for self-employed workers with corporate status).

Throughout the year, they may modify their contribution base up to six times to adjust it to the evolution of their income forecast. Depending on the reported income forecast, the self-employed worker must choose a contribution base between the minimum and maximum contribution bases corresponding to their income bracket according to the general table of bases.

In any case, the chosen bases will be provisional until they are regularized from the following year, based on the annual income obtained and reported to the Tax Agency.

Once the definitive contribution base is calculated, if it has been higher than the provisional contribution base the self-employed worker has been contributing during the year, the individual may pay the difference in contributions, without interest or surcharge, until the last day of the month following the notification of the regularization result. If their provisional base has been higher than the definitive base, they will receive a refund for the excess contributions made.

For the purpose of choosing the contribution base, the General State Budget Law will establish tables each year with different net income brackets for the self-employed worker; furthermore, for each bracket, a minimum and maximum contribution base will be established. Therefore, the self-employed worker must choose a contribution base that falls between the minimum and maximum set for the income bracket expected to be obtained in the year.

The table for the year 2026 is as follows:

2026 Brackets Net income (euros/month) Minimum base (euros/month) Maximum base (euros/month)
Table
Bracket 1 < = 670

653. 59

718. 94
Section 2 > 670 and < = 900

718. 95

900
Section 3 > 900 and < 1, 166. 70

849. 67

1, 166. 70
Table
Section 1 > =1, 166. 70 and < = 1, 300

950. 98

1, 300
Section 2 > 1, 300 and < = 1, 500

960. 78

1, 500
Section 3 > 1, 500 and < = 1, 700

960. 78

1, 700
Bracket 4 > 1, 700 and < = 1, 850

1, 143. 79

1, 850
Bracket 5 > 1, 850 and < = 2, 030

1, 209. 15

2, 030
Bracket 6 > 2, 030 and < = 2, 330

1, 274. 51

2, 330
Bracket 7 > 2, 330 and < = 2, 760

1, 356. 21

2, 760
Bracket 8 > 2, 760 and < = 3, 190

1, 437. 91

3, 190
Bracket 9 > 3, 190 and <= 3, 620

1, 519. 61

3, 620
Bracket 10 > 3, 620 and <= 4, 050

1, 601. 31

4, 050
Bracket 11 > 4, 050 and <= 6, 000

1, 732. 03

5, 101. 20
Bracket 12 > 6, 000

1, 928. 10

5, 101. 20

 

Once the contribution base has been chosen, the monthly contribution will be calculated by applying to the contribution base the contribution rates established each year by the General State Budget Law.

The total contribution rate is 30. 60% (plus 0. 90% of the SMI*), broken down into the following concepts:

 

Concept Percentage
Common contingencies 28. 30%
Professional contingencies 1. 30%
Cessation of activity 0. 90%
Professional training 0. 10%
Total contribution rate 30. 60%

 

*For the intergenerational equity mechanism, a rate of 0. 90 percent will be applied on the common contingencies contribution base paid by the self-employed worker.

 

 

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