Self-employed (RETA) contribution calculator
Estimate your monthly self-employed Social Security contribution from your estimated net income: since 2023 the fee depends on an income bracket, not a freely chosen base.
How it is calculated
Since 2023 the self-employed fee depends on your actual net income: each income bracket has its own minimum and maximum contribution base.
- Bracket: your estimated monthly net income (income minus deductible expenses) determines which bracket of the reduced or general table you fall in.
- Fee: the chosen contribution base, between your bracket's minimum and maximum, is multiplied by the total rate: 28.30% common contingencies, 1.30% professional contingencies, 0.90% cessation of activity, 0.10% vocational training and 0.90% intergenerational equity mechanism, 31.50% in total.
- Flat-rate quota: someone registering as self-employed for the first time, or returning after 2+ years without RETA status, pays a flat 80 euros a month for the first 12 months, extendable another 12 if their income stays below the minimum wage.
Legal reference: articles 18 and 37 of Orden PJC/297/2026, of 30 March. Flat-rate quota: Real Decreto-ley 13/2022, of 26 July.
How the annual income tax is calculated
We reuse the same personal and family minimum as the net salary calculator, applied twice (once to your base, once to your minimum) over your business income. As in the calculator, the complete quota is the state quota plus your Comunidad Autónoma's own regional quota: choose your Comunidad to see the complete figure; without it we only show the state quota.
- Hard-to-justify expenses: under the simplified direct estimation regime, a further 5% of your net income is deducted, capped at 2,000 euros a year, with no need to justify each individual expense.
- Personal and family minimum: if you fill in your personal situation (age, disability, ascendants, children) the same minimum as the net salary calculator applies.
- Invoice withholding: your clients withhold 15% (7% if you are newly self-employed) of each invoice and pay it to the tax authority on your behalf; it is an advance payment against your income tax, not the final amount.
Legal reference: reduction for hard-to-justify expenses: article 30.2.4ª of Ley 35/2006 (IRPF) and article 30, rule 2ª of its Reglamento (Real Decreto 439/2007). Invoice withholding: article 95.1 of the Reglamento del IRPF.