In 2026, Spain’s autónomos will face an unexpected period of stability: the government has decided not to change the amount of monthly contributions to the social security system. This decision, made amid protracted negotiations with self-employed representatives and unions, means that the sums entrepreneurs paid in 2025 will remain unchanged next year. However, it’s too early to relax—starting in January, the rate of the Intergenerational Equity Mechanism (MEI) will rise, affecting absolutely everyone who makes contributions, regardless of their income.
For many, this decision came as a relief: in times of economic uncertainty, consistent payments are a rare stroke of luck. But there is a downside: even a 0.1% increase in the MEI will mean higher costs. Still, compared to how contributions have changed in recent years, this current freeze almost feels like a gift. Of course, not for everyone.
Rates and ranges
In 2026, the minimum contributions for autónomos will remain between 200 and 590 euros per month, depending on the entrepreneur’s net income. If your income does not exceed 670 euros per month, you will pay 200 euros. If you earn more than 6,000 euros, prepare to pay the maximum rate—590 euros. That’s 60 euros more than two years ago, and 90 euros higher than in 2023. For most self-employed workers, the payments will remain unchanged, but for those who have only recently reached higher earnings, the difference will be significant.
The system introduced in 2023 features 15 income brackets. Everyone can change their rate up to six times a year to adapt to seasonal fluctuations in earnings. This is convenient, but requires attention: if you miscalculate your estimate, you’ll have to pay extra or receive a refund at the end of the year. Now, everyone who has ever been registered as an autónomo is required to file a tax return—even if they only worked for a single day. Previously, this obligation did not exist if annual income was below 1,000 euros.
How the contribution is calculated
Figuring out your rate isn’t too complicated, but there are details. First, subtract all work-related expenses from your total income. Then, apply an additional standard deduction: 7% for regular autónomos and 3% for those working through a company. This final amount determines your bracket and how much you’ll pay each month.
If your income changes during the year, you can adjust your rate. But at year-end, the tax office will recalculate everything: if you’ve paid more than required, you’ll get a refund. If you’ve underpaid, you’ll owe the difference. This system does demand both attention and discipline, but it offers more flexibility than the previous rules.
MEI: a subtle but significant increase
Starting January 1, 2026, the MEI rate will rise to 0.9%. This affects not only autónomos but all salaried employees. The contribution is calculated based on the income base and aims to bolster the pension reserve fund. For most, the increase will be minor, but nationwide it adds millions of euros in extra revenue. The government says the hike is needed to maintain the sustainability of the pension system, but for many self-employed, it’s yet another unwelcome development.
However, compared to the sharp rises in contributions seen in recent years, the current MEI increase appears modest. Still, with every cent counting, such changes can be frustrating. This is especially true for those already struggling to make ends meet.
What autónomos should do
In 2026, self-employed workers will need to keep a close eye on their income and remember they can change their rate. Six times a year is fairly flexible to adapt to seasonal shifts. Most importantly, don’t forget the new rules: now, a tax declaration is mandatory for anyone who was ever registered as an autónomo. That means more paperwork—and it cannot be avoided.
Overall, the freeze on contributions was welcomed by many with relief. But the MEI increase and tougher income oversight serve as a reminder: there’s no room to relax. Spain’s social security system is becoming more complex, and making a mistake in calculations is now easier than ever. In 2026, attentiveness and adaptability will be every autónomo’s best assets.
