Typical cost: between €88.64/month (tarifa plana with MEI for new autónomos) and €605.71/month (top bracket). Most working autónomos pay between €207 and €380/month depending on net income. The 15-bracket cuotas are frozen at 2025 levels by Real Decreto-ley 16/2025; the only real increase is the MEI surcharge, which rose from 0.8% to 0.9% and adds €6 to €15 a month. Last verified: May 2026.
This article gives you the bracket-by-bracket numbers, what the cuota actually buys you, the hidden costs to plan for, and how to legitimately lower the bill.
Quick answer: what you'll pay
- First year as new autónomo (tarifa plana): €88.64/month including MEI.
- Bracket 1 (income ≤€670/month): €206.62/month.
- Bracket 6 (income €1,500 to 1,700): €303.24/month.
- Bracket 10 (income €2,330 to 2,760): €427.56/month.
- Bracket 15 (income >€6,000): €605.71/month.
- Year-end regularisation: AEAT cross-checks; if you underpaid the bracket, surcharge is 10% (voluntary) or 20% (enforcement).
The 15 brackets for 2026
Each bracket shows the monthly net income range, the minimum cuota, and what you actually pay once the MEI surcharge is included.
- Bracket 1 - up to €670/month - €200 min. cuota (€206.62 with MEI)
- Bracket 2 - €670 to €900/month - €220 (€227.35 with MEI)
- Bracket 3 - €900 to €1,166.70/month - €260 (€268.85 with MEI)
- Bracket 4 - €1,166.70 to €1,300/month - €275 (€283.56 with MEI)
- Bracket 5 - €1,300 to €1,500/month - €291 (€300.24 with MEI)
- Bracket 6 - €1,500 to €1,700/month - €294 (€303.24 with MEI)
- Bracket 7 - €1,700 to €1,850/month - €350 (€360.29 with MEI)
- Bracket 8 - €1,850 to €2,030/month - €370 (€380.88 with MEI)
- Bracket 9 - €2,030 to €2,330/month - €390 (€401.47 with MEI)
- Bracket 10 - €2,330 to €2,760/month - €415 (€427.56 with MEI)
- Bracket 11 - €2,760 to €3,190/month - €440 (€453.07 with MEI)
- Bracket 12 - €3,190 to €3,620/month - €465 (€478.79 with MEI)
- Bracket 13 - €3,620 to €4,050/month - €490 (€504.71 with MEI)
- Bracket 14 - €4,050 to €6,000/month - €530 (€544.71 with MEI)
- Bracket 15 - over €6,000/month - €590 (€605.71 with MEI)
The minimum cuota assumes you pick the lowest contribution base for your bracket. You can choose a higher base if you want a larger pension or higher sickness benefits. Most autónomos pick the minimum.
How the real-income system works
Before 2023, autónomos chose their contribution base freely. Most picked the minimum regardless of earnings. That system is gone.
Since January 2023, contributions reflect real net income. You forecast your annual net profit, pick the matching bracket, and pay that cuota monthly. At year-end, Seguridad Social cross-checks with AEAT and settles the difference.
The system gives you flexibility mid-year: you can change your bracket up to six times a year, once every two months. If your income drops in March, adjust in April and stop overpaying.
What your cuota actually buys
The €206 to €605 you pay each month covers a fixed bundle of public benefits:
- Public healthcare access through the SNS card.
- Sick-leave benefits (incapacidad temporal) after 4 days of illness.
- Maternity / paternity leave at 100% of the contribution base.
- State pension accrual based on your contribution base over the years.
- Unemployment benefit (cese de actividad) if you stop trading involuntarily.
- Workplace accident cover and a small life-insurance component.
Higher cuota brackets translate directly into higher pension and sickness payouts later. That's the trade-off behind picking the minimum versus a higher voluntary base.
What affects the cuota
Three variables move the number:
- Real net income. Revenue minus deductible expenses, before income tax. Divide by 12 to find your bracket.
- Voluntary base. You can contribute on a higher base than the bracket minimum to grow your pension.
- Tarifa plana eligibility. New autónomos pay €80 (€88.64 with MEI) flat for the first 12 months, sometimes extended to a second year.
Tarifa plana: what new autónomos pay
If you're registering for the first time (or haven't been registered in the last two years), you qualify for the tarifa plana:
- First 12 months: €80/month (€88.64 with MEI).
- Months 13 to 24 (extended): also €80, but only if your year-one net income stayed below the SMI (approximately €1,134/month in 2026). Above that, you go to your normal bracket from month 13.
Tarifa plana applies regardless of your income bracket. For the full eligibility, see our autónomo reduced rate guide.
Hidden costs to plan for
The monthly cuota is just the visible part. Plan for these too:
- Year-end regularisation surcharge. If your forecast was too low and you fall into a higher bracket retroactively, the difference plus 10% (voluntary) or 20% (after enforcement) lands as a single payment.
- Time cost of base management. Six change windows per year is flexible, but it's also six dates you have to remember.
- MEI compounding. The 0.9% rate in 2026 rises by 0.1 points each year to 1.2% in 2029. Plan for the gradual increase.
- Foregone income vs employee status. An employee earning the same gross would have lower personal social security contributions (the employer pays most). Worth comparing if you can choose between regimes.
- Pluriactividad refund (positive hidden cost). If you also work as an employee under the General Regime, the combined contribution refund cap is €17,339.57 in 2026. You can claim back 50% of any excess paid into RETA.
How to lower your cuota
Legitimate paths only.
- Use the tarifa plana if you qualify. €88.64/month for the first year is the floor.
- Pick the right bracket at the start of the year. Picking too high overpays for the months it takes to adjust.
- Use the six change windows when income drops mid-year.
- Maximise deductible expenses so your net income stays in a lower bracket. Tools, software, internet, professional services, business meals (50%), part of your home if you work from home.
- Claim pluriactividad if you also have an employment contract.
- Time the alta carefully if you're starting late in the year. The cuota is monthly; starting on the 1st vs the 28th costs the same except for pro-rata in the first month.
DIY vs gestor: when paying for help saves money
Managing your own cuota base is simple if income is stable. The Importass app does the change in five minutes.
It gets expensive when:
- Your income is volatile and you forget to adjust before a window closes.
- You miscalculate net income and trigger a regularisation surcharge.
- You miss tarifa plana extension because you didn't watch the SMI threshold.
- You also have an SL or other regime and don't claim the pluriactividad refund.
In those cases, a gestor (or a tool that handles it automatically) typically pays for itself in a single year.
When the cheap option becomes expensive
Three failure modes turn the minimum cuota into a costlier choice over time:
- Lifelong minimum cuota. Your pension is calculated on contributions. Twenty years at €200/month yields a notably smaller pension than the same time at €400/month.
- Underestimating income. Picking bracket 6 and earning bracket 10 income means a regularisation bill of €1,488 plus 10% (€1,637 total) the following year.
- Skipping voluntary baja windows. If you stop trading for a season and don't deregister, the cuota keeps coming. Pro-rata billing is available for the first 3 bajas per calendar year.
How to change your bracket mid-year
Six windows per year:
- Submit by 31 January - takes effect 1 March
- Submit by 30 April - takes effect 1 May
- Submit by 30 June - takes effect 1 July
- Submit by 31 August - takes effect 1 September
- Submit by 31 October - takes effect 1 November
- Submit by 31 December - takes effect 1 January (next year)
Change via the Importass app or the Seguridad Social electronic office. You'll need a digital certificate or Cl@ve.
Your chosen base must fall within your actual income bracket. Declaring €1,500/month income and contributing at the bracket-15 base isn't permitted.
Year-end regularisation
Between May and June each year, AEAT shares your prior-year net income with Seguridad Social. The regularisation triggers automatically.
Three outcomes:
- You paid too much. Refund issued automatically.
- You paid the right amount. No action.
- You paid too little. Payment notice arrives. Pay within 30 days for a 10% surcharge; let it slip into enforcement and it rises to 20%.
Example: estimated bracket 6 (€303/month), earned bracket 7 (€360/month). The difference is €57/month, or €684 for the year. Pay within 30 days and the total comes to €752.
Check your income every quarter and adjust if you're tracking significantly above or below the original estimate.
2026 changes
- Brackets and cuotas frozen at 2025 levels by Real Decreto-ley 16/2025 of 29 December 2025. The original 2023 to 2031 schedule of increases was scrapped after sector protests.
- MEI rises from 0.8% to 0.9%. Adds €6 to €15/month depending on base. Will keep rising 0.1 points per year to 1.2% in 2029.
- No structural reform of the bracket system in the 2026 pipeline. The structure will be reviewed for 2027.
FAQ
How much do most autónomos pay per month?
Between €207 and €380/month for the middle brackets (1 to 8). Tarifa plana drops the first year to €88.64. The top bracket pays €605.71.
Is the tarifa plana automatic?
No. You apply when filing your alta en RETA. Miss the application and you go straight to your income bracket.
What's the cheapest legal cuota in 2026?
€88.64/month (€80 base + MEI) for new autónomos under tarifa plana. After the first year, the floor is the bracket-1 cuota of €206.62.
What if my income is irregular and bounces between brackets?
Average it across the year, pick the bracket that matches your projected annual net income, and use the change windows when reality diverges by more than one bracket.
Does the cuota include health insurance?
Yes, public healthcare via the SNS. Private insurance is separate and not part of the cuota.
Can I lower the cuota if my profits drop suddenly?
Yes. Submit a base change in the next available window. Six per year, the most recent one effective the 1st of the month after submission.
How renn handles your cuota
renn manages the autónomo cuota end to end: real-time net income tracking, automatic recommendations for the right bracket, base changes filed for you when income shifts, and a yearly regularisation forecast so the May settlement is never a surprise. Pricing is published on getrenn.com, no setup fees. If you want a single chat to map your cuota plan for the year, book a tax chat.
