What is the new autonomo contribution system from 2023?

Since January 2023, autonomo contributions are based on net income (ingresos netos) rather than freely chosen bases. 15 income tranches determine the monthly contribution, ranging from 230 EUR to 590 EUR/month for 2024.

What is the contribution rate for autonomo?

Standard contribution rate: 30.6% on the contribution base. The monthly quota is the contribution base multiplied by the rate. Bases are set per tranche; the final reconciliation adjusts for actual annual income.

What is the tarifa plana for new autonomo?

Newly registered autonomo can pay a reduced flat fee of 80 EUR/month for the first 12 months (extended to 24 months if income does not exceed minimum wage). Reduces the financial burden of starting a self-employed business.

What benefits do autonomo contributions provide?

Contributions to RETA (Regimen Especial de Trabajadores Autonomos) provide pension (jubilacion), healthcare (asistencia sanitaria), disability (incapacidad), unemployment (cese de actividad, voluntary addition), and maternity/paternity coverage.

Are autonomo contributions deductible?

Yes. Self-employed social security contributions (cuotas de la Seguridad Social) are fully deductible as a business expense for IRPF purposes, reducing the taxable base of the self-employed income.

Spain Autonomo (Self-Employed) Social Security Cotizaciones Calculator 2024

Calculate Spanish self-employed (autonomo) social security contributions under the new quota system (2023 reform). Contributions based on net income in 15 tranches from 230 EUR/month (income under 670 EUR) to 590 EUR/month (income 6,000+ EUR).

Use the full interactive calculator below, or

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