Self-employed social security contributions in Spain 2026: everything you need to know about brackets, MEI and the flat rate

2026 contributions: what has changed and what has not

The main news is that the 2026 contribution tables remain equal to those of 2025. The government has extended the amounts, so the brackets and minimum contributions do not vary compared to the previous year.

The only real variation is the MEI (Mecanismo de Equidad Intergeneracional), which rises from 0.8% to 0.9%. It is a small increase but it affects all self-employed workers regardless of their bracket. In practice, it means you will pay almost the same as in 2025, with a slight increase from the MEI.

Full bracket and minimum contribution table for 2026

The income-based contribution system assigns a contribution according to your billing. These are the minimum contributions for the first brackets in 2026:

• First bracket (income up to €670/month): €200/month.
• Second bracket (€670–€900): €220/month.
• Third bracket (€900–€1,166.70): €260/month.
• From the fourth bracket upwards, amounts increase progressively up to €1,542/month for the highest earners.

The key to the system is that the contribution is adjusted to your actual net income. If your income changes throughout the year, you have the ability to adjust your base so that the contribution corresponds to your actual situation.

The MEI in 2026: what it is and how much it raises your contribution

The MEI is a surcharge intended to reinforce the sustainability of the pension system. In 2026 it goes from 0.8% to 0.9%, applied to the contribution base of each self-employed worker.

Although the percentage is small, it is worth bearing in mind when calculating your total contribution: it is the reason why, despite the tables not changing, the final figure you pay each month is slightly higher than in 2025.

Flat rate 2026: €80/month for new self-employed workers

The flat rate remains the great advantage for those starting out. It consists of a reduced contribution of €80/month (€88.64 including MEI) for the first 12 months of activity.

This bonus is extendable to 24 months if your income does not exceed the minimum wage, and only applies if you have not been self-employed in the last 2 years. If you are considering taking the step, the flat rate notably reduces the barrier to entry during the first year.

How to change your contribution base throughout the year

One of the most useful aspects of the current system is the flexibility: you can change your contribution base up to 6 times per year. This allows you to adapt the contribution to the actual evolution of your income.

Changes take effect with a time delay depending on when you request them, and all management is done through the Importass portal of the Spanish Social Security. Reviewing your base several times a year is good practice to avoid overpaying or underpaying.

Planning: when it makes sense to contribute more

Contributing at the minimum base reduces your current contribution but also reduces the calculation base for your pension, sick pay and cessation of activity benefit. It is a decision with long-term consequences.

For self-employed workers with stable income who are approaching 50, reviewing whether the monthly saving from the minimum base compensates for the reduction in future benefits can be a worthwhile exercise. The answer depends on each individual situation and is worth analysing with an adviser.

Frequently asked questions