How we estimate the quotas for 2026-2031

In 2022, the Spanish government set in motion a scheme to gradually increase the social security payments for self-employed over a transitional period of 9 years from 2023 to 2031. For now, the government has only published the new quotas for the years 2023-2025, while the values for the following years will not be known until 2025. Nevertheless, our calculator allows you to use fiscal years up until 2031, the last year of the transition period. Below we explain how this was achieved.

Before the current scheme was approved, the government already indicated how they would like to increase the contributions until 2031 and the proposed scheme was published in an article in el País. While this scheme has since been replaced, it nonetheless provides an indication of where the government would like to be by the end of the transition period in 2031. So, to estimate the contributions for the years from 2026-2031, we used the quotas for the years already known (2023-2025), added the endpoints (2031) from the scheme in the el País article, and applied a least squares regression (best fit) of a second order polynomial to obtain the intermediate years 2026-2030. The result is shown below.

Figure 1. Extrapolating each of the 15 income brackets (lines) based on the known social security quotas for 2023-2025 (circles) and the end points (year 2031) from the original government proposal (published in el País, see text above).

Clearly, these are highly speculative at this point and are only meant to provide an indication of where things might be headed after 2025...

Select what applies to you to determine your tax free allowance

Your age

Medical disability level

Kids (total)

Kids younger than 3 years

Parents (total)

Parents older than 75

Calculate your income tax and new social security contributions from 2023 onward as a self-employed in Spain

Click for more info on the Spanish self-employed system

Use this tool to calculate how much you have to pay in social security contributions and income tax with the new self-employed scheme introduced in Spain in 2023 and see how this affects your net income compared to the old scheme.

Enter your income data

Fiscal year

Important: For years 2026-2031 the social security contributions are estimates (see here).

Where do you pay taxes?

Autonomous region where you are tax resident

Type of autónomo

individual company director/shareholder

Time self-employed

How long ago did you first officially register as self-employed in Spain?

Tax free allowance

€

This is the "Mínimo contribuyente" in Modelo 100. If you do not know your tax free allowance click here.

Annual net revenues

€

Net revenues = total billed amount - expenses (except VAT, social security payments, and deductions for general expenses of 7%/3%)

Result

If you earn at least

€4,040.00

LESS you will arrive at the next lower autonomo quota ( )

You can earn up to

€1,120.00

MORE before arriving at the next higher autonomo quota ( )

Autonom. region	Fiscal year 2023		Until 2022
Andalucía	monthly	yearly	monthly	yearly
net revenues*	€2,833	€34,000	€2,833	€34,000
General expenses^§	€167	€2,000	€127	€1,524
Social security^#	€330	€3,960	€294	€3,528
Taxable income	€2,337	€28,040	€2,412	€28,948
IRPF (state)	€230	€2,762	€241	€2,898
IRPF (region)	€230	€2,762	€241	€2,898
IRPF (total)	€460	€5,523	€482	€5,801
IRPF percentage	18.39%		19.04%
Net (take-home)	€2,043	€24,517	€2,056	€24,671
Total (IRPF+SS)	27.89%		27.44%

Points to note:

Results are indicative only. There are deductions and special cases that have not been taken into account.
*This refers to the difference between your total billed amount less your expenses but without deducting the social security fee. For example, if you invoiced your clients for €60,000, had expenses of €20,000, and paid €5,000 to social security, then your net revenue is €40,000 (do not deduct the SS fees to obtain the net revenue as this is deducted later to arrive at the taxable income).
** Important: For years 2026-2031 the social security contributions are estimates (see here).
^§A deduction of 7% has been applied for general expenses (gastos genéricos - no receipts required) based on the type of autónomo. This replaces the deduction of 5% for gastos difícil justificación from the old system. A limit of €2000 p.a. has been applied to both although we still do not know whether the same limit applies or whether this will increase as well. The difference between net revenues and these general expenses is the income that will be used to calculate your social security quota.
^#This is the minimum social security contribution you will have to pay. You can always choose to pay more. Important: For years 2026-2031 the social security contributions are estimates (see here).
You are on a fixed (reduced) social security quota since you only started your activity recently.
you can earn up to €1,120 more per year before you move to the next highest social security bracket which would result in a monthly quota of €350.
if you earn €4,040 less per year you will move to the next lowest social security bracket with a monthly quota of €320.