Spain Self-Employed Fee 2026: Brackets and Minimum Fee
The 15 brackets for 2026 by net income, the minimum base, the fee for each and the €80 flat fee.
By the MoneyBackKit Spain team · Updated 20 October 2026 · 4 min read
Since 2023, self-employed workers in Spain pay according to their net income. In 2026 there are 15 brackets and the rate is 31.50% of the base you choose within your bracket. Here's the minimum fee in each.
2026 brackets and minimum fee
| Bracket | Net income/month | Minimum base | Minimum fee |
|---|---|---|---|
| Reduced 1 | 0 € – 670 € | 653,59 € | 205,88 € |
| Reduced 2 | 670 € – 900 € | 718,95 € | 226,47 € |
| Reduced 3 | 900 € – 1.167 € | 849,67 € | 267,65 € |
| General 1 | 1.167 € – 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 | over 6.000 € | 1.928,10 € | 607,35 € |
If you're just starting
New self-employed workers pay a flat 80 € a month for 12 months, extendable by another 12 if their income stays under the minimum wage.
Spain Self-Employed Fee Calculator 2026Find your bracket and fee from your income and expenses.