Autónomo Monthly Fee Spain 2026: Full Tables by Income
The short version
In 2026 the autónomo monthly fee (the cuota de autónomos) runs from €205.88 at the bottom of the reduced table to €1,606.88 if you choose the maximum base. What you actually pay depends on which of the 15 income brackets (tramos) your average monthly net income falls into — and on which base you pick inside that bracket.
Two things changed for 2026, and most pages still get them wrong:
- The minimum bases did not rise. The escalation table drafted in RDL 13/2022 for 2026 was never applied. Orden PJC/297/2026 reuses the 2025 minimum bases because there is no 2026 budget law: the order rests on the automatic budget extension (art. 134.4 of the Constitution, art. 38 of Ley 47/2003) and on disposición final 3ª of RDL 3/2026, de 3 de febrero, which keeps the 2026 contribution references "en idénticos términos" until a budget passes. The transitional rules in RDL 16/2025 were derogated by a Congress resolution of 27 January 2026.
- MEI went from 0.80% to 0.90%, so the total rate is now 31.50%. At the same base that's a rise of about 0.3% — tramo R1 went from €205.23 to €205.88.
- The maximum base did rise, from €4,909.50 to €5,101.20/month, so top-of-scale payers saw a real increase: €1,541.58 → €1,606.88/month, €65.30 more.
Legal source for everything below: Orden PJC/297/2026, de 30 de marzo (BOE 31 March 2026, in force 1 April, effective from 1 January 2026).
The 2026 contribution rate, concept by concept
| Concept | 2026 rate |
|---|---|
| Contingencias comunes | 28.30% |
| Contingencias profesionales | 1.30% (0.66% IT + 0.64% IP/muerte) |
| Cese de actividad | 0.90% |
| Formación profesional | 0.10% |
| MEI | 0.90% |
| Total | 31.50% |
MEI is the Mecanismo de Equidad Intergeneracional, the surcharge introduced to pre-fund the baby-boom pension bulge. It climbs every year by law, which is why your quota went up even though the bases were frozen.
That 31.50% assumes standard cover. Under art. 18.2 of the order, if you have no accident/occupational-disease cover you pay an extra 0.10%, and a 0.055 reduction coefficient applies if your temporary incapacity is covered under another regime. The absolute minimum base is €653.59/month; the maximum is €5,101.20/month.
Full 2026 tramo table with monthly quotas
Quotas below are my calculation: base × 31.50%. The TGSS bills each concept separately and rounds, so your actual charge can differ by one or two cents.
Reduced table (tabla reducida)
| Tramo | Net income €/month | Min base | Max base | Min quota | Max quota |
|---|---|---|---|---|---|
| R1 | ≤ 670 | 653.59 | 718.94 | 205.88 | 226.47 |
| R2 | 670.01–900 | 718.95 | 900.00 | 226.47 | 283.50 |
| R3 | 900.01–<1,166.70 | 849.67 | 1,166.70 | 267.65 | 367.51 |
General table (tabla general)
| Tramo | Net income €/month | Min base | Max base | Min quota | Max quota |
|---|---|---|---|---|---|
| 1 | 1,166.70–1,300 | 950.98 | 1,300.00 | 299.56 | 409.50 |
| 2 | 1,300.01–1,500 | 960.78 | 1,500.00 | 302.65 | 472.50 |
| 3 | 1,500.01–1,700 | 960.78 | 1,700.00 | 302.65 | 535.50 |
| 4 | 1,700.01–1,850 | 1,143.79 | 1,850.00 | 360.29 | 582.75 |
| 5 | 1,850.01–2,030 | 1,209.15 | 2,030.00 | 380.88 | 639.45 |
| 6 | 2,030.01–2,330 | 1,274.51 | 2,330.00 | 401.47 | 733.95 |
| 7 | 2,330.01–2,760 | 1,356.21 | 2,760.00 | 427.21 | 869.40 |
| 8 | 2,760.01–3,190 | 1,437.91 | 3,190.00 | 452.94 | 1,004.85 |
| 9 | 3,190.01–3,620 | 1,519.61 | 3,620.00 | 478.68 | 1,140.30 |
| 10 | 3,620.01–4,050 | 1,601.31 | 4,050.00 | 504.41 | 1,275.75 |
| 11 | 4,050.01–6,000 | 1,732.03 | 5,101.20 | 545.59 | 1,606.88 |
| 12 | > 6,000 | 1,928.10 | 5,101.20 | 607.35 | 1,606.88 |
If a table you find elsewhere shows minimum bases of €735.29 or €816.99, or tramo-1 quotas around €200–230, it is reproducing the RDL 13/2022 projection for 2026. That increase never took effect.
"Rendimientos netos" is not your turnover, and not your bookkeeping profit either
This is where most readers put themselves in the wrong bracket. The calculation in art. 308.1 LGSS (as drafted by RDL 13/2022) is:
- Take net income from all your activities in the calendar year.
- Under estimación directa, add back the Social Security quotas you paid. They are a deductible expense for IRPF, but for this purpose they go back in.
- Subtract a generic 7% deduction (only 3% for societarios and company directors under art. 305.2.b and e, and you need at least 90 days of alta in the period).
- Divide by your months of alta → monthly average → that's your bracket.
So the practical shortcut is: profit before deducting the cuota × 0.93.
Worked examples: €1,000, €2,000 and €4,000 a month
Full-year alta, estimación directa, non-societario, choosing the minimum base of the bracket.
€1,000/month net after paying the cuota Add back the quota (€299.56) → €1,299.56 before cuota. × 0.93 → €1,208.59 → Tramo 1 (1,166.70–1,300) → minimum base €950.98 → €299.56/month = €3,594.72/year. The choice is self-consistent, which is what you want.
€2,000/month net after the cuota €2,000 + €401.47 = €2,401.47. × 0.93 → €2,233.37 → Tramo 6 (2,030.01–2,330) → base €1,274.51 → €401.47/month = €4,817.64/year.
€4,000/month net after the cuota €4,000 + €545.59 = €4,545.59. × 0.93 → €4,227.40 → Tramo 11 (4,050.01–6,000) → base €1,732.03 → €545.59/month = €6,547.08/year.
Note what tramo 11 lets you do: anywhere from €1,732.03 up to €5,101.20 is legal. At the top you'd pay €1,606.88/month — roughly €12,700/year more than the minimum — and it buys you higher sick pay, maternity/paternity pay and pension accrual. That's a real decision, not a trap.
The regularización: how you get billed or refunded
AEAT sends your definitive income data to the TGSS from the following year. Then, under art. 308.1.c LGSS:
- If your definitive base sits anywhere between the minimum and maximum of your correct bracket → nothing happens. No refund (regla 3ª). This is the single most misunderstood point in English-language coverage: overpaying inside your bracket is never given back. Regularisation only pulls you to the bracket's minimum or maximum.
- You owe money if you paid below the bracket minimum. Payable by the last day of the month after notification, with no interest or surcharge if you pay on time (regla 4ª).
- You get a refund if you paid above the bracket maximum. The statute says TGSS refunds ex officio before 31 May of the year following AEAT's communication. Press coverage and TGSS practice for the 2024 campaign pointed to 30 April — treat 31 May as the legal backstop.
- No Renta filed, or no estimación-directa income declared → your definitive base is set at the grupo 7 minimum, €1,424.40/month in 2026 (regla 5ª) → €448.69/month. That's an automatic bill for anyone who skipped filing.
- If AEAT later revises your income down, you can ask for a refund; if up, the Labour Inspectorate gets notified (regla 6ª).
Timing, from what we've actually seen: the 2024 regularisation started in January 2026, by electronic notification (NOTESS/DEHú — unopened notifications are deemed served after 10 calendar days), with refunds reported paid by 30 April 2026. The 2025 regularisation therefore lands in late 2026/2027, statutory refund limit before 31 May 2027. That timeline is an inference; no date has been announced.
You'll also read that you can "renounce" a refund and keep the higher base for pension purposes (subject to not exceeding the base you held on 31 December 2025). I've found no BOE or TGSS text for that — treat it as practice level and check the wording of your own notification.
Changing your base: six windows a year
| Request filed | Takes effect |
|---|---|
| Jan–Feb | 1 March |
| Mar–Apr | 1 May |
| May–Jun | 1 July |
| Jul–Aug | 1 September |
| Sep–Oct | 1 November |
| Nov–Dec | 1 January |
Only the last request in each window counts. You do it yourself in Import@ss. These dates come from the Reglamento de Cotización (RD 2064/1995, art. 43 bis) and the TGSS service manual, not from the LGSS text, which only says changes happen "en los términos que se determinen reglamentariamente" — worth confirming on screen when you file.
Two 2026-specific points: base-change requests filed by 31 December 2025 with effect from 1 January 2026 stand, provided they fit the 2026 tables (art. 18.3). And disposición transitoria 3ª of the order gave people on maximum bases until 30 April 2026 to re-pick a base, retroactive to 1 January. That window has closed.
Special cases worth knowing
- Societarios and familiares colaboradores: cannot go below the grupo 7 minimum, €1,424.40/month → €448.69/month. Art. 18.4 of the order lets them keep their 2025 provisional base during 2026, but my reading is that the definitive base after regularisation still can't be below €1,424.40 (art. 308.1.a regla 4ª, 90 days' alta required) — i.e. a surprise bill. This is genuinely unsettled; confirm with the TGSS before budgeting on the lower figure.
- Pluriactividad (autónomo + employee): 50% refund of common-contingency contributions above €17,323.68 in 2026 (art. 18.8).
- Pre-2023 grandfathering: if you were paying above your income entitlement before 1 January 2023, you may keep that base in 2026, or go lower (art. 18.5).
- Street and market vendors on listed CNAE-2025 codes: base equal to 77% of the tramo-1 reduced minimum (art. 18.6). Members of vendor cooperatives get a 50% reduction on common contingencies, capped at €960.60 (art. 18.7).
- Members of religious institutes: 27.15% rate (DA 6ª).
Tarifa plana in 2026: €80 is not a statutory figure any more
DT 5ª of RDL 13/2022 fixed the cuota reducida at €80/month for 2023, 2024 and 2025 only, and said that from 2026 each year's budget law would set it. There is no 2026 budget law, and Orden PJC/297/2026 doesn't mention the cuota reducida at all.
In practice what's being charged is €80 + MEI ≈ €88.56/month (0.9% of the €950.98 tramo-1 base = €8.56); you'll also see €88.64 quoted. Both figures come from advisers, not from the BOE — check the actual amount in Import@ss when you register.
Duration is still 12 months, extendable another 12 if your net income stays below the annual SMI, and up to five years in disability and gender-violence cases. It requires no RETA alta in the previous two years (three if you've used the benefit before), and isn't available to autónomos colaboradores. Several comunidades autónomas top the reduced quota up to zero ("cuota cero") for new registrations, with their own conditions, so check your region before you assume €88.56 is the floor. If you're at the registration stage, see our step-by-step guide to registering as an autónomo in 2026.
Payment mechanics and the IRPF side
Direct debit is mandatory, and the quota is charged on the last day of each month. You pay it for every month you're on the alta, even a month you invoice nothing.
For IRPF, the quota is a deductible expense. The regularisation is booked in the year you're notified, not by amending the earlier year (the criterion attributed to DGT consulta vinculante V2518-22). Press and adviser coverage of the Renta 2025 form describes casilla 0196 for extra amounts paid (additional deductible expense), casilla 0197 for refunds (reducing the year's RETA expense) and casilla 0178 "otros ingresos" if the refund exceeds the quotas paid that year. That's not an AEAT citation — verify against the Manual Práctico Renta before you file.
FAQ
How much is the autónomo monthly fee in Spain in 2026?
From €205.88/month at the bottom of the reduced table (base €653.59) up to €1,606.88/month if you choose the maximum base of €5,101.20. Everything in between depends on your average monthly net income bracket and the base you pick inside it. Figures come from Orden PJC/297/2026, calculated at the 31.50% total rate.
Did the cuota de autónomos go up in 2026? Why did mine rise by only a couple of euros?
Barely, for most people. The per-bracket minimum bases are frozen at 2025 levels because there is no 2026 budget law, but MEI rose from 0.80% to 0.90%, taking the total rate to 31.50%. At the same base that lifts the quota by about 0.3% — tramo R1 went from €205.23 to €205.88. People on the maximum base rose much more, because the top base went from €4,909.50 to €5,101.20: €1,541.58 → €1,606.88/month, or €65.30 more.
What is the MEI and why is it 0.9% in 2026?
The Mecanismo de Equidad Intergeneracional, a surcharge created to pre-fund the baby-boom pension bulge. It rises each year by law; for 2026 art. 18.2.c of Orden PJC/297/2026 sets it at 0.90%, up from 0.80% in 2025. That 0.1-point rise is the only reason minimum quotas moved at all this year.
What counts as "rendimientos netos" for the tramo?
Not turnover, and not your bookkeeping profit. Take net income from all activities, add back the Social Security quotas you paid (under estimación directa), subtract a generic 7% deduction — 3% for societarios and company directors under art. 305.2.b and e, who also need at least 90 days of alta — then divide by your months of alta. The shortcut: profit before deducting the cuota × 0.93.
Which bracket am I in on €1,000, €2,000 or €4,000 a month?
On €1,000/month net after the cuota: add back €299.56, × 0.93 = €1,208.59 → tramo 1 → minimum base €950.98 → €299.56/month. On €2,000: €2,233.37 → tramo 6 → €401.47/month. On €4,000: €4,227.40 → tramo 11 → €545.59/month. Those are the minimum quotas of each bracket; you can always choose a higher base inside it.
Why did I overpay all year and get nothing refunded?
Because regularisation only moves you to the minimum or maximum quota of your correct bracket. If your definitive base already falls between that bracket's minimum and maximum, regla 3ª says no adjustment is made at all — the extra stays with the Seguridad Social and counts towards your pension and benefits.
What if I didn't file a Renta declaration?
Your definitive base is set at the grupo 7 Régimen General minimum, €1,424.40/month in 2026 (regla 5ª), which works out to roughly €448.69/month. If you paid less than that provisionally, you get billed the difference.
When do I have to pay a regularisation difference, and is there interest?
By the last day of the month following notification, and if you pay within that period there is no late-payment interest and no surcharge. Notifications arrive electronically (NOTESS/DEHú) and are deemed served after 10 calendar days even if you never open them.
When will the 2025 regularización arrive?
No date has been announced. The 2024 campaign began in January 2026 with refunds reported paid by 30 April 2026, so the 2025 round should fall in late 2026 or 2027; the statutory limit for refunds is before 31 May of the year following AEAT's communication, which would be 31 May 2027. Treat that as an inference, not a published deadline.
Can I refuse the refund and keep the higher base for my pension?
It's widely reported as possible, with the condition that your 2026 base not exceed the base you held on 31 December 2025, but there is no BOE or TGSS text behind it. Check the wording of your own notification rather than relying on adviser summaries.
Is the €80 flat rate still available in 2026, and how much is it really?
There is no statutory 2026 amount. DT 5ª of RDL 13/2022 set €80/month for 2023–2025 only and left later years to each budget law; there is no 2026 budget law, and Orden PJC/297/2026 never mentions the cuota reducida. In practice €80 + MEI is being charged — about €88.56/month (0.9% of the €950.98 tramo-1 base), with €88.64 also circulating. Confirm the figure in Import@ss at the time of alta.
I'm an autónomo societario — what's my minimum quota in 2026?
Your base can't go below the grupo 7 minimum, €1,424.40/month, which is €448.69/month. Art. 18.4 of the order does let societarios and familiares colaboradores keep their 2025 provisional base through 2026, but the definitive base after regularisation still appears to be floored at €1,424.40 — so paying the lower amount now can mean a bill later. This point is unsettled; confirm with the TGSS.
How often can I change my contribution base?
Up to six times a year. Requests filed in Jan–Feb take effect 1 March, Mar–Apr → 1 May, May–Jun → 1 July, Jul–Aug → 1 September, Sep–Oct → 1 November, Nov–Dec → 1 January. Only the last request in each window counts; you file it yourself in Import@ss.
Do I pay the quota in a month I invoice nothing, and when is it charged?
Yes — the quota is due for every month you're on the alta, regardless of income. Direct debit is mandatory and the charge hits on the last day of the month.
What if I'm also employed (pluriactividad)?
You can claim a 50% refund of common-contingency contributions paid above €17,323.68 in 2026 (art. 18.8 of the order), counting both your employee and autónomo contributions.
Official sources
- Orden PJC/297/2026 (BOE-A-2026-7296) — 2026 contribution bases, rates and RETA tramos
- Real Decreto-ley 13/2022 (BOE-A-2022-12482) — art. 308 LGSS, art. 38 ter LETA, net-income rules and regularisation
- TGSS — manual del servicio de cambio de base de cotización RETA
- Infoautónomos — regularización de cuotas de autónomos 2026 (calendar and notifications)
- Laboral Social — Publicada la Orden de Cotización para 2026
- Guía Fiscal — tarifa plana autónomos 2026 (legal gap for the €80 amount)
- Ibermutua — bases y tipos de cotización a la Seguridad Social para 2026 (PDF)
- El Español — casillas 0196/0197/0178 de la Renta para cuotas regularizadas