Autónomo contributions and RETA in 2026: calculations and examples

1. RETA, base and contribution are different

RETA is the Social Security scheme. The contribution base is the amount to which rates apply. The monthly contribution is the result.

The 2026 total is 28.3% common contingencies, 1.3% professional contingencies, 0.9% cessation, 0.1% training and 0.9% MEI: 31.5%.

• 31.5% is not applied directly to revenue.
• The base must sit inside the permitted band.
• A higher base changes payment and future protection under the rules.

2. Move from business forecast to band

Estimate net returns under Social Security rules, calculate a monthly average and identify the band. Update the forecast if the business changes.

Once final tax data is available, Tesorería regularises the year and may request a balance or refund excess.

• Do not confuse turnover and net returns.
• Review the forecast during the year.
• Keep a regularisation reserve.

3. Three 2026 minimum-base examples

Expected returns of €2,500 fall in the over €2,330 to €2,760 band. Minimum base is €1,356.21 and the approximate 31.5% contribution is €427.21.

At €5,000, the over €4,050 to €6,000 band has a €1,732.03 minimum base and an approximate €545.59 contribution.

Above €6,000, minimum base is €1,928.10 and the approximate contribution is €607.35. These are contribution examples, not full IRPF or disposable-income calculations.

• Choosing another permitted base changes the amount.
• RETA net returns follow specific rules.
• Always use the official table for the year.

4. Reduced contribution: €88.64

Importass states €80 for the first 12 months for eligible first registrations. In 2026 the 0.9% MEI is added, producing a stated total of €88.64.

A further 12 months may be requested when expected returns are below annual SMI and conditions are met. Request the benefit during registration; not every reactivation qualifies.

• Check first-registration or break requirements.
• Request the benefit in Importass.
• Review extension before the first period ends.

5. Cash example: €3,000 revenue is not €3,000 available

A professional invoices €3,000 excluding IVA and has €300 of business costs. Without the reduced rate, RETA may be about €427. If planning also reserves roughly €402 for IRPF, about €1,870 remains before personal spending.

This is not a universal tax return. Withholding, other income, deductions and personal circumstances change IRPF. It shows why RETA and tax reserves belong in cash-flow planning.

• Collected IVA is not free cash.
• RETA and IRPF are separate.
• The reduced contribution improves cash flow but does not remove tax.

6. Monthly controls

Contributions support healthcare and benefits subject to eligibility, including temporary incapacity, cessation and retirement. Check each debit, base, benefit and bank detail.

• Save each receipt.
• Update sustained income changes.
• Download regularisation decisions.