Freelancer Quota Calculator
Work out your 2026 monthly self-employed social security contribution based on your income and expenses.
Enter your income and expenses to calculate your quota
Disclaimer: This calculator is provided for informational purposes only. Holded is not responsible for any inaccuracies, errors, or outdated data in the calculations. Results should not be considered financial or tax advice. Always consult a qualified professional for decisions based on these calculations.
How is the freelancer quota calculated?
Your quota depends on your net income, meaning what you earn once expenses are deducted. The higher your net income, the higher the bracket you contribute in and the quota you pay.
- 1
Work out your net income: subtract your deductible expenses from your income and apply the deduction for hard-to-justify expenses, 7% if you are an individual or 3% if you are a company freelancer.
- 2
Find your bracket: in 2026 there are 15 income brackets, and each one has a minimum and a maximum contribution base.
- 3
Choose your base and calculate the quota: you pay 31.5% of the base you choose within your bracket, so the result is a range between the minimum and maximum quota.
You can change your contribution base up to six times a year to match your real income. And if you register for the first time, you pay a flat rate of €80 per month for the first 12 months.
Frequently asked questions about the freelancer quota
Since 2023, in Spain you contribute based on your real net income. For 2026 the 2025 table stays in place: there are 15 brackets and your monthly quota depends on which one you fall into, with quotas ranging from around €205 to over €600 per month depending on the base you choose.
Net income is your income minus deductible expenses. An additional deduction for hard-to-justify expenses is then applied: 7% if you are an individual or 3% if you are a company freelancer. The result is what determines your bracket.
Yes. You can change your contribution base up to six times a year through the Social Security Import@ss portal and adapt it to your real income. At the end of the year, Social Security reconciles what you paid against your final net income.
