Self-employed contributions in 2026: the table by income band
How much you pay based on what you earn.
In a nutshell
- In 2026 the self-employed contribution stays the same as in 2025: the bases haven't gone up.
- You pay based on what you earn each month, after expenses: from about €206 to about €607 a month in the general table.
- If you're starting out, you can apply for the flat rate: €80 a month in the first year.
Since 2023 self-employed people pay contributions based on what they actually earn. For 2026 the Government has kept the same bases and contributions as in 2025, so if you were already self-employed, your contribution doesn't change for this reason.
How it works
When you register you say how much you expect to earn a month, after the expenses of your activity (what's called net income). That figure is used to choose your band and your contribution base. The contribution is roughly 31.5% of that base.
The following year, with your income tax return, Social Security compares what you said with what you earned. If you paid too little, it asks for the difference; if you paid too much, it refunds it.
The 2026 table
Minimum base for each band and approximate monthly contribution, based on what you earn a month:
- Up to €670: base €653.59, contribution of about €206.
- €670 to €900: base €718.95, contribution of about €226.
- €900 to €1,166.70: base €849.67, contribution of about €268.
- €1,166.70 to €1,300: base €950.98, contribution of about €300.
- €1,300 to €1,700: base €960.78, contribution of about €303.
- €1,700 to €1,850: base €1,143.79, contribution of about €360.
- €1,850 to €2,030: base €1,209.15, contribution of about €381.
- €2,030 to €2,330: base €1,274.51, contribution of about €401.
- €2,330 to €2,760: base €1,356.21, contribution of about €427.
- €2,760 to €3,190: base €1,437.91, contribution of about €453.
- €3,190 to €3,620: base €1,519.61, contribution of about €479.
- €3,620 to €4,050: base €1,601.31, contribution of about €504.
- €4,050 to €6,000: base €1,732.03, contribution of about €546.
- Over €6,000: base €1,928.10, contribution of about €607.
You can change band during the year
If you see you're going to earn more or less than you said, you can change your base up to six times a year. The change applies from the month after you request it, according to the Social Security calendar.
Frequently asked questions
What happens if I get my expected earnings wrong?
Nothing serious: the following year it's adjusted with your income tax return. If you paid too little, you pay the difference; if you paid too much, it's refunded.
Does the flat rate change this table?
Yes. With the flat rate you pay €80 a month in the first year, whatever you earn. After that you move onto this table.