⚠️⚠️ Important update
Self-employed quotas for 2026 are pending final approval. This article is based on the Ministry’s initial proposal (October 2025), which is being revised. Final figures may vary. Last updated: 21 October 2025.
#The quota system is no longer fixed
From 2023, the self-employed quota is NOT fixed. The new contribution system by tranches adjusts your monthly quota according to your net income (income - expenses).
Goodbye to 294€‘s one-time fee for all. Hello to installments between 217€ and 796€ depending on how much you earn (as per initial proposal 2026, pending approval).
#Self-Employment Fee Calculator 2026
💼 Freelancer Tax Calculator 2026
Income (excl. VAT) - deductible expenses
Your current bracket:
Represents
21.5%
of your net income
📌 Important: These quotas correspond to the proposed 2026 reform pending final approval. Social Security adjusts your quota based on the net income (income excl. VAT - expenses) you declare.
* If your income varies, the quota will be adjusted the following year.
#How does the bracket system work?
#1. You declare your expected net income
When you become self-employed (or each year), you must estimate your net income for the year:
Net income = Income (WITHOUT VAT) - Deductible expenses
For example:
- Invoices: 30.000€/year (excluding VAT)
- Expenses: 6.000€/year
- Net income: 24.000€/year → 2.000€/month
#2. You are assigned a tranche and a quota
Depending on your monthly net returns, you enter a tranche:
| Net returns/month (excl. VAT) | Monthly fee 2026 |
|---|---|
| Up to 670€ | 217,37€ |
| 670€ – 900€ | 234,85€ |
| 900€ – 1.166€ | 271,24€ |
| 1.166€ – 1.300€ | 302€ |
| 1.300€ – 1.500€ | 311€ |
| 1.500€ – 1.700€ | 322€ |
| 1.700€ – 1.850€ | 378€ |
| 1.850€ – 2.030€ | 403€ |
| 2.030€ – 2.330€ | 439€ |
| 2.330€ – 2.760€ | 456€ |
| 2.760€ – 3.190€ | 507€ |
| 3.190€ – 3.620€ | 550€ |
| 3.620€ – 4.050€ | 593€ |
| 4.050€ – 6.000€ | 648€ |
| Over 6.000€ | 796€ |
⚠️⚠️ Provisional Fees - Pending Final Approval
IMPORTANT: The quotas shown in this article correspond to the initial proposal of the Ministry of Inclusion, Social Security and Migration submitted in October 2025.
The Government has announced a revision of this proposal that would freeze the lowest contributions and limit increases to 2.5% for the highest (well below the initial proposal).
The definitive quotas for 2026 have NOT yet been approved and are pending negotiation with the social agents. We recommend you consult official sources for the most up-to-date information.
#3. The following year, the following is regularized
When you file your income tax return, the IRS sees your actual income.
If you declared more/less than actual, the Social Security regularizes your contribution:
- You underdeclared: You pay the difference (+ surcharge 20%)
- You declared more than actual: You get the difference back
#Practical example: Laura, web designer
Year 2026 - Initial estimate:
- Expected net returns: 1.800€/month
- Allocated tranche: 1.700€-1.850€
- Monthly installment 2026: 378€
- Payment in 2026: 378€ × 12 = 4.536€
Year 2027 - Income tax return:
- Actual net returns 2026: 2.200€/month average
- Correct bracket: 2.030€-2.330€
- Correct installment 2026: 439€/month
- Should have paid: 439€ × 12 = 5.268€
Regularization:
- Difference: 5.268€ - 4.536€ = 732€
- Surcharge 20%: 732€ × 20% = 146,40€
- Laura must pay: 878,40€ in 2027
⚠️Important
If you declare lower income to pay less fee, you will have to regularize later with surcharge of 20%.
It does not compensate. It is better to adjust your fee to your actual income.
#What are net returns?
Net returns = Income - Deductible expenses
#Income
Everything you invoice in the year excluding VAT.
⚠️Important! Invoices are WITHOUT VAT
If you invoice 1.000€ + 21% VAT = 1.210€ to your customer, your income for self-employed fee purposes is 1.000€, NOT 1.210€.
VAT does not count as your income (you collect it and turn it over to the IRS).
#Deductible expenses
All expenses necessary for your activity:
- Material and supplies
- Rent of premises/coworking space
- Software and tools
- Vehicle (% professional use)
- Related training
- Marketing and advertising
- Professional insurance
- Consulting and administrative services
- Electricity, water, internet (% professional use)
Example:
- Bills: 3.000€/month (excluding VAT)
- Expenses: 800€/month
- Net income: 2.200€/month
Your 2026 installment would be 439€/month (tranche 2.030€-2.330€).
#Special allowances and reductions
#Flat rate for new self-employed
If you register for the first time as self-employed:
- Months 1-12: 80€/month (with 80% bonus)
- Months 13-24: 50% rebate (on quota of your tranche)
- Months 25-36: 30% bonus (based on the quota of your tranche)
✅Significant Savings
With the flat rate you save between 145€ and 450€/month during the first year.
Requirement: Not having been self-employed in the last 2 years (3 years in some cases).
#Self-employed with disability
- 80% discount for 5 years
- Minimum effective contribution: 45€-106€/month depending on the bracket
#Self-employed under 30 years of age (or under 35 women)
- Flat rate of 80€/month for 12 months
- Then progressive bonus until month 36
#Self-employed collaborators (family members)
- 50% bonus for 18 months
- Then 25% bonus for 6 more months
#How to choose the right tranche for you
#Option 1: Conservative (pay a little more now)
Estimate your income upwards to avoid regularizations.
Advantage: You do not pay surcharges Disadvantage: You pay more monthly fee
#Option 2: Optimistic (pay less now, adjust later)
Estimate your income downward.
Advantage: Less monthly fee now Disadvantage: Regularization + surcharge 20% later
#Option 3: Realistic (most sensible)
Estimate your income as realistically as possible according to your history.
Advantage: fair share, few surprises Disadvantage: Requires number crunching
ℹ️BeeL.es's advice
If it’s your first year, start with a low-medium bracket. It’s better to regularize a little later than to pay sky-high fees from the start.
If you’ve been going for years, use your average returns from the last 2 years.
#You can change tranches during the year
Up to 4 times a year you can change your contribution base if your income changes:
- 1 January - 31 March
- 1 April - 30 June
- 1 July - 30 September
- 1 October - 31 December
Example: If in July you see that you bill less than expected, you can lower your tranche in October and reduce your quota.
#Frequently asked questions
What if I have losses (expenses greater than income)?
If your expenses exceed your income, your net returns are negative or zero.
In that case, you pay the minimum rate 2026: 217,37€/month.
Important: Even if you make a loss, you are still obliged to pay self-employed fee as long as you are registered.
Does the quota include only retirement or also sickness, accident, etc.?
The self-employed quota includes:
✅ Retirement ✅ Permanent disability ✅ Death and survival ✅ Health care ✅ Severance benefit (self-employed unemployment)
Not including: ❌ Coverage for accidents at work (optional, +22€/month approx) ❌ Coverage for occupational disease (optional, +22€/month approx) ❌ Additional termination of activity
If I bill low in one month, can I lower my premium that month?
Not exactly. Tranche changes take effect quarterly, not monthly.
If you request tranche change on February 15, it will be applied from January 1 of that quarter.
That’s why it’s important to adjust the installment by quarter according to your forecast.
Is it worth registering as a freelancer if I am going to have a low turnover?
It depends on how much you bill:
- Less than 500€/month: It probably won’t pay off (minimum fee 2026: 217,37€)
- 500€-1.000€/month: Right at the limit, depends on expenses
- More than 1.000€/month: Yes it compensates
Alternatives if you bill little:
- Bill up to 1.000€/year WITHOUT being self-employed (include in IRPF as income)
- Billing cooperatives (charge commission but avoid being self-employed)
#Comparison: Before vs Now
#Old system (until 2022)
- Fixed fee for all: 294€/month
- No matter if you earned 500€ or 5.000€
- You paid the same
#Current system (from 2023, with proposal 2026)
- Fee according to income: 217€-796€/month (2026)
- If you earn less, you pay less
- If you earn more, you pay more (but you can afford it)
Advantages of the new system: ✅ Fairer: you pay according to economic capacity ✅ Lower fee for low income (217€ vs. previous 294€) ✅ Proportional social protection
Disadvantages: ❌ More bureaucracy (estimating and adjusting quotas) ❌ Risk of regularization if you miscalculate ❌ Maximum quota significantly raised (before 294€, now up to 796€ for high income)
#Conclusion
Tiered quota system is fairer but requires planning:
- Estimate your actual returns (be honest)
- Choose the right bracket (not too high and not too low)
- Adjust quarterly if your income changes
- Deduct all expenses to reduce net returns
- Avoid regularizations (they cost 20% surcharge)
With BeeL.es you have a clear overview of your monthly income and expenses so you can adjust your quota correctly every quarter. On your own.