Autónomo Contributions 2026: Choosing the Right Income Bracket
Sandor Farkas
Founder and editor of Mallorca Plus
Helps expats and residents navigate authorities, housing and everyday life on Mallorca.
The autónomo contribution stays frozen in 2026: the Spanish government wanted to raise Seguridad Social contributions, but two proposals from fall 2025 failed against resistance from the self-employed associations. So as an autónomo on Mallorca, you keep working with the same 15 income brackets and the same figures as in 2025. That sounds like a breather, but in practice it still pays to check your own bracket every year. If you misjudge your income, the bill arrives later with a surcharge. The basics of registering are in our autónomo guide; this post is about the money: which bracket fits you, when to switch, and what your choice means for sick pay and your pension.
At a glance
Autónomo contributions are frozen at 2025 levels for 2026 and range from 200 to 590 euros per month, depending on net income. The only increase is the MEI surcharge, up from 0.8 to 0.9 percent. You can adjust your bracket up to six times a year, each time on a fixed date, through the Importass portal.
How the 15 income brackets work
The brackets (tramos in Spanish) are the 15 income bands in RETA, the social security scheme for self-employed workers in Spain. Your bracket depends on your estimated monthly net income. It defines the range within which you may choose your contribution base and therefore the minimum you pay to the Seguridad Social.
Brackets 1 to 6 form the reduced table for net income up to 1,700 euros a month, brackets 7 to 15 the general table above that. In 2026 the minimum contributions range from 200 euros (net income up to 670 euros) to 590 euros (above 6,000 euros):
| Bracket | Net income per month | Minimum contribution |
|---|---|---|
| 1 | up to 670 € | 200 € |
| 2 | 670 to 900 € | 220 € |
| 3 | 900 to 1,166.70 € | 260 € |
| 4 | 1,166.70 to 1,300 € | 291 € |
| 5 | 1,300 to 1,500 € | 294 € |
| 6 | 1,500 to 1,700 € | 310 € |
| 7 | 1,700 to 1,850 € | 350 € |
| 8 | 1,850 to 2,030 € | 370 € |
| 9 | 2,030 to 2,330 € | 390 € |
| 10 | 2,330 to 2,760 € | 426 € |
| 11 | 2,760 to 3,190 € | 464 € |
| 12 | 3,190 to 3,620 € | 501 € |
| 13 | 3,620 to 4,050 € | 538 € |
| 14 | 4,050 to 6,000 € | 573 € |
| 15 | above 6,000 € | 590 € |
The table shows the contribution at the minimum base of each bracket. Within your bracket you may voluntarily choose a higher base. That costs more but improves sick pay, unemployment benefit for the self-employed and, later, your pension.
There is one change in 2026 after all: the MEI surcharge (Mecanismo de Equidad Intergeneracional) rose on January 1 from 0.8 to 0.9 percent of the contribution base. Depending on your base, that adds a few euros a month. New founders still pay the Tarifa Plana of 80 euros a month in their first year; the second year at the reduced rate is only available if your net income in year one stays below the minimum wage.
Watch out: special rule for company directors
As an autónomo societario (a managing shareholder of an SL) or as a collaborating family member, a minimum contribution base of 1,000 euros applies to you. That puts your minimum contribution at a little over 300 euros a month, no matter how low your actual income is.
Estimating your net income realistically
The most common mistake when choosing a bracket: many people use their revenue instead of their net income. What counts, however, are the rendimientos netos, your income minus all deductible business expenses. Those include the autónomo contribution itself, office or coworking rent, materials, software and professional insurance. On top of that you apply a flat 7 percent deduction for hard-to-document costs (3 percent for societarios). Divide the result by twelve.
An example: you expect 36,000 euros in annual revenue and 8,000 euros in business expenses. After the 7 percent flat deduction, about 26,000 euros remain, roughly 2,170 euros of net income per month. That puts you in bracket 9 with a minimum of 390 euros. If you instead calculate with the 3,000 euros of monthly revenue, you end up in bracket 11 and pay 74 euros too much every month.
With fluctuating income, the annual average counts, not your best or worst month. On Mallorca, with its seasonal business, that matters: a strong summer and an empty January balance each other out. How net income is made up for tax purposes is explained in more detail in our post on IVA and IRPF for autónomos.
Switching brackets: six times a year on fixed dates
If the year turns out differently than planned, you adjust the bracket. Up to six changes a year are allowed, requested online through the Importass portal of the Seguridad Social. The change never takes effect immediately, only on the next cut-off date:
- request by the end of February: applies from March 1
- request by April 30: applies from May 1
- request by June 30: applies from July 1
- request by August 31: applies from September 1
- request by October 31: applies from November 1
- request by December 31: applies from January 1 of the following year
A practical rhythm: review your income forecast whenever you file your quarterly tax returns anyway. If you are off by more than one bracket, submit the change request in the same window. The Importass portal has a free simulator that calculates contribution and bracket for different income scenarios.
How often can I change my bracket in 2026? Up to six times a year, each time taking effect on the next of the six cut-off dates (March 1, May 1, July 1, September 1, November 1, January 1). Requests go through the Importass portal.
The annual reconciliation: back payment or refund
The system is based on an estimate, and the real accounting happens later. After the year ends, the Seguridad Social compares the contributions you paid with the net income reported by the Agencia Tributaria from your income tax return. If you paid in a bracket that was too low, you get a demand for the difference. If you paid too much, the difference is refunded automatically.
It gets unpleasant if the Seguridad Social finds repeated under-reporting: a surcharge of 10 to 20 percent can then be added to the back payment. The reconciliation for 2024 ran in the first months of 2026, and any amounts due had to be paid by April 30, 2026. If your reconciliation for 2025 is still ahead of you, keep an eye on the notice in your Importass account.
What happens if I never adjust my bracket? Nothing right away. At the annual reconciliation, the Seguridad Social claims the difference or refunds any overpayment. With a clear and repeated underestimate, a surcharge of 10 to 20 percent on the back payment is possible.
Which bracket is worth it for you
The minimum base is not automatically the smartest choice. Your contribution sets the basis for sick pay, unemployment benefit for the self-employed (cese de actividad) and your future pension. Anyone who pays only the minimum for decades feels it clearly when things go wrong and in old age.
As a rule of thumb: in the start-up phase with tight cash flow, the minimum base is defensible, especially if you still have many contribution years ahead of you. From your mid-40s or with a stable, good income, it is worth working out what a higher base costs and what it delivers in case of illness and at retirement. How Spanish contribution years affect your pension entitlement and what happens to contribution periods from your home country is covered in our post on the Spanish pension for expats. If you would rather not track the bracket and the annual reconciliation yourself, a gestoría will handle it for a modest monthly fee.
Tip: the contribution is a business expense
Your autónomo contribution is fully deductible and therefore reduces exactly the net income your bracket is based on. Include it in your forecast from the start, otherwise you rate yourself one bracket too high.
Conclusion
2026 is a quiet year for the autónomo contribution: frozen brackets from 200 to 590 euros, with the MEI increase to 0.9 percent as the only change. The work is on your side. Estimate your net income using the annual average, not your revenue, and use the six switching windows as soon as your forecast is off by more than one bracket. That way the annual reconciliation stays a formality instead of an expensive surprise. And if your income has grown steadily, check once a year whether a higher contribution base is worth the few extra euros for sick pay and your pension.
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