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.
Below we clearly explain how the contribution table works, what contribution corresponds to each bracket and how it affects your future benefits.
How self-employed social security contributions work in 2026
The system in force since 2023 establishes that each self-employed worker must contribute according to their actual net income, calculated as:
Income – Deductible expenses – 7% (or 3% for corporations)
Based on that result, the self-employed person is placed in one of the 15 official brackets, each with a minimum and maximum base and an associated monthly fee.
En 2026:
- The bases and quotas remain unchanged compared to 2025.
- The MEI (Intergenerational Equity Mechanism) rises to 0,9%, which slightly affects the final calculation of the quota.
- Annual adjustments are still mandatory: if your actual income differs from what you expected, you will pay or receive the difference.
Table of bases and contributions for self-employed workers 2026
The following table summarizes the net income brackets and approximate minimum contributions for 2026, based on the official extension. Values may vary slightly depending on the chosen tax base within the bracket.
| Performance Tiers | Minimum contribution base in 2026 | Monthly payment in 2026 |
| Up to € 670 | €653,59 | €205,88 |
| Between €670 and €900 | €718,95 | €226,47 |
| Between €900 and €1.125,90 | €849,67 | €267,65 |
| Between €1.125,90 and €1.300 | €950,98 | €299,56 |
| Between €1.300 and €1.500 | €960,78 | €302,65 |
| Between €1.500 and €1.700 | €960,78 | €302,65 |
| Between €1.700 and €1.850 | €1.143,79 | €360,29 |
| Between €1.850 and €2.030 | €1.209,15 | €380,88 |
| Between €2.030 and €2.330 | €1.274,51 | €401,47 |
| Between €2.330 and €2.760 | €1.356,21 | €427,21 |
| Between €2.760 and €3.190 | €1.437,91 | €452,94 |
| Between €3.190 and €3.620 | €1.519,61 | €478,68 |
| Between €3.620 and €4.050 | €1.601,31 | €504,41 |
| Between €4.050 and €6.000 | €1.732,03 | €545,59 |
| €6.000 or more | €1.928,10 | €607,35 |
What fee will you actually pay in 2026?
The final amount depends on:
- The income bracket you fall into.
- The chosen base within the range (minimum or maximum).
- The contribution rate, which includes common contingencies, professional contingencies, cessation of activity and MEI.
- If you are a self-employed business owner, your minimum contribution base may be higher.
Social Security allows you to change your contribution base up to six times a year, giving you the flexibility to adjust your contribution to your actual income.
How to choose the best contribution base in 2026
Choosing the right base is key to balancing monthly payments and future benefits:
- If you're looking to pay the minimum, choose the minimum base for your bracket.
- If you want to improve your future pension, consider increasing the base within the bracket.
- If you expect variable income, adjust your base during periods of higher activity.
- If you are a self-employed business owner, review your tax base to avoid discrepancies in the annual adjustment.
The table of contribution bases and rates for the self-employed for 2026 maintains the same structure and values as in 2025, providing stability to the contribution system based on actual income. Knowing your contribution bracket and choosing the appropriate base will allow you to optimize your contributions and future benefits.
