Your autónomo social security band
Since 2023 your monthly quota depends on your real net income. Find your band:
2026 table (minimum bases)
| Band | Net income / month | Minimum base | Minimum quota |
|---|---|---|---|
| Reduced 1 | up to – €670 | €653.59 | €205.88 |
| Reduced 2 | €670 – €900 | €718.95 | €226.47 |
| Reduced 3 | €900 – €1,166.7 | €849.67 | €267.65 |
| General 1 | €1,166.7 – €1,300 | €950.98 | €299.56 |
| General 2 | €1,300 – €1,500 | €960.78 | €302.65 |
| General 3 | €1,500 – €1,700 | €960.78 | €302.65 |
| General 4 | €1,700 – €1,850 | €1,143.79 | €360.29 |
| General 5 | €1,850 – €2,030 | €1,209.15 | €380.88 |
| General 6 | €2,030 – €2,330 | €1,274.51 | €401.47 |
| General 7 | €2,330 – €2,760 | €1,356.21 | €427.21 |
| General 8 | €2,760 – €3,190 | €1,437.91 | €452.94 |
| General 9 | €3,190 – €3,620 | €1,519.61 | €478.68 |
| General 10 | €3,620 – €4,050 | €1,601.31 | €504.41 |
| General 11 | €4,050 – €6,000 | €1,732.03 | €545.59 |
| General 12 | > €6,000 | €1,928.10 | €607.35 |
Bases as published for 2026 (Orden PJC/297/2026, same minimum bases as 2025). Total rate 31.5% including MEI 0.9%. Maximum base for top bands: €5,101.20. You may choose any base between your band's minimum and maximum. Last checked 3 November 2026.
Questions
What is the tarifa plana in 2026?
New autónomos pay a flat €80 a month for the first 12 months. It can be extended another 12 months if your net income stays below the minimum wage (€1,221/month in 2026).
Can I change band during the year?
Yes. You can change your contribution base up to six times a year in Import@ss. At the end of the year Social Security compares it with your real income and charges or refunds the difference.
What if I earn less than expected?
If your real net income was lower, you get a refund of the excess after the annual regularisation. If it was higher, you pay the difference.