
Table of bases and fees for self-employed workers for 2026: Complete and updated guide.
The self-employed social security contribution in 2026 will remain exactly the same as in 2025, according to Royal Decree-Law 16/2025, which extends the contribution bases and rates of the system based on actual income. This means that the self-employed will continue to contribute according to their net income bracket, with no changes to the minimum or maximum contribution bases compared to the previous year.

