Autonomo social security contributions in 2026 are frozen at 2025 levels. The planned increases were scrapped after sector protests. The only real change is the MEI, which adds between €6 and €15 per month depending on your income.
Here is what you are actually paying this year, how the 15-bracket system works, and what to do if your income changes mid-year.
How the real-income system works
Before 2023, autonomos could choose almost any contribution base they wanted, regardless of actual earnings. Most chose the minimum.
That system is gone.
Since January 2023, your contributions must reflect your real net income. You forecast your net profit at the start of the year, pick the corresponding income bracket, and pay that quota monthly. At year-end, Social Security cross-checks the figures with the Tax Agency and settles the difference.
If you paid too little, you get an invoice for the shortfall plus a 10% surcharge (or 20% if enforcement proceedings start). If you paid too much, you get a refund.
The system gives you flexibility mid-year: you can change your contribution bracket up to six times, once every two months. So if your income drops in March, you can adjust in April and not overpay for the rest of the year.
The 15 brackets for 2026
Each bracket shows the monthly net income range, the minimum quota, and what you actually pay once the MEI surcharge is included.
- Bracket 1 - up to €670/month - min. quota €200 (€206.62 with MEI)
- Bracket 2 - €670 to €900/month - €220 (€227.35 with MEI)
- Bracket 3 - €900 to €1,166.70/month - €260 (€268.85 with MEI)
- Bracket 4 - €1,166.70 to €1,300/month - €275 (€283.56 with MEI)
- Bracket 5 - €1,300 to €1,500/month - €291 (€300.24 with MEI)
- Bracket 6 - €1,500 to €1,700/month - €294 (€303.24 with MEI)
- Bracket 7 - €1,700 to €1,850/month - €350 (€360.29 with MEI)
- Bracket 8 - €1,850 to €2,030/month - €370 (€380.88 with MEI)
- Bracket 9 - €2,030 to €2,330/month - €390 (€401.47 with MEI)
- Bracket 10 - €2,330 to €2,760/month - €415 (€427.56 with MEI)
- Bracket 11 - €2,760 to €3,190/month - €440 (€453.07 with MEI)
- Bracket 12 - €3,190 to €3,620/month - €465 (€478.79 with MEI)
- Bracket 13 - €3,620 to €4,050/month - €490 (€504.71 with MEI)
- Bracket 14 - €4,050 to €6,000/month - €530 (€544.71 with MEI)
- Bracket 15 - over €6,000/month - €590 (€605.71 with MEI)
The minimum quota assumes you pick the lowest contribution base for your bracket. You can choose a higher base if you want a larger pension or higher sickness benefits. Most people choose the minimum.
Why contributions are frozen in 2026
The original reform planned contribution increases every year from 2023 to 2031. By 2026, high earners (bracket 15, income over €6,000/month) were supposed to be paying significantly more.
The government shelved those increases in late 2025 via Royal Decree-Law 16/2025. Contribution bases stay at their 2025 levels for all 15 brackets.
The one exception: the MEI.
What the MEI is
MEI stands for Mecanismo de Equidad Intergeneracional, the intergenerational equity mechanism. It is a surcharge on top of your regular contribution, designed to bolster the pension reserve fund.
In 2026, the MEI rate rises from 0.8% to 0.9%.
For employees, the employer absorbs most of this. For autonomos, you pay it entirely yourself.
In practice, the MEI adds between €6 and €15 per month to your social security bill, depending on your contribution base. It will continue rising 0.1 percentage points per year until it reaches 1.2% in 2029.
Tarifa plana: what new autonomos pay
If you are registering as an autonomo for the first time (or have not been registered in the last two years), you qualify for the tarifa plana.
In 2026, that means:
- €80 per month for your first 12 months
- €88.64 per month once the MEI is included
The tarifa plana applies regardless of your income. It does not matter which bracket you would normally fall into.
After 12 months, you can extend the reduced rate for a second year if your net income during year one stayed below the minimum interprofessional wage (approximately €1,134 per month in 2026). If you exceeded that, you move directly to your income bracket.
For a full breakdown of who qualifies and how to apply, see our guide to the autonomo social security reduced rate.
How to change your bracket mid-year
Your income will not always match your forecast. When it shifts significantly, adjust your contribution.
You have six windows per year:
- Submit by 31 January - takes effect 1 March
- Submit by 30 April - takes effect 1 May
- Submit by 30 June - takes effect 1 July
- Submit by 31 August - takes effect 1 September
- Submit by 31 October - takes effect 1 November
- Submit by 31 December - takes effect 1 January (next year)
Submit your change via the Import@ss app or through the Social Security electronic office. You will need a digital certificate or Cl@ve login.
The rule: your chosen base must fall within the range for your actual income bracket. You cannot declare €1,500/month income and contribute at the bracket 15 rate.
What happens at year-end regularization
Between May and June each year, the Tax Agency shares your prior year actual net income with Social Security. That triggers the regularization.
Three outcomes:
You paid too much. Your declared income was higher than actual. Social Security refunds the difference automatically. No action needed.
You paid the right amount. No adjustment. Done.
You paid too little. You receive a payment notice. If you pay within the voluntary period (30 days), the surcharge is 10%. If enforcement proceedings begin, it rises to 20%.
Example: you estimated bracket 6 (€303/month) but earned enough to put you in bracket 7 (€360/month). The difference is €57/month, or €684 for the year. Pay within 30 days and the total comes to €752.
Check your income every quarter and adjust your bracket if you are tracking significantly above or below your original estimate.
How to choose the right bracket
Take your projected annual net income (revenue minus deductible expenses, before income tax). Divide by 12.
That monthly figure tells you which bracket you belong in.
If you are unsure what counts as a deductible expense or how to estimate net income accurately, that is exactly what a gestor handles. If you are just starting out and thinking about registering, start the process here.
For the full picture of costs and taxes as a self-employed person, see how to register as a freelancer.
Key takeaways
- Contributions are frozen at 2025 levels for all 15 brackets.
- The MEI adds €6 to €15/month on top. It is the only real increase in 2026.
- New autonomos pay €88.64/month (tarifa plana with MEI) for the first 12 months.
- You can change your bracket up to six times per year.
- Underpayment at year-end costs you the shortfall plus 10% or 20% surcharge.
- Adjust quarterly to avoid regularization surprises.
