Return calculator and contribution bases for freelance

Net return calculator

If you work as a freelancer in Spain you must contribute to Social Security based on your net annual income obtained in the exercise of all your economic, business or professional activities.

This calculator makes easy for you to make a forecast of the monthly average of your annual net income in order to choose your contribution base according to the general table of contribution bases that you can see at the bottom of this page.

This table establishes consecutive tranches of annual net returns, on a monthly average, to which a minimum contribution base and a maximum base are associated. The net return tranche that corresponds to you will be highlighted after obtaining your net return using the calculator.

After knowing the tranche of net annual return that corresponds to you, you must use the simulator to decide the monthly fee you want to pay.

Note that the results on this page are indicative only. We recommend that you check the practical guide to self-employment to get all the official information.

Income forecast

Income forecast received from your activity.

Expenses forecast

Forecast of expenses that are related to your activity, without taking into account the self-employed quota itself.

Generic expenses

Deducción por gastos genéricos del 7%.

Annual generic expenses-
Monthly generic expenses-
Rendimiento neto

Rendimiento neto obtenido por tus actividades como autónomo/a.

Annual net return-
Monthly net return-
Income and contribution bases table

Table with the sections of net income, contribution bases and quotas for freelancers to apply in the net income contribution system.

 Tranche numberNet return trancheYear 2023Year 2024Year 2025
 Saving Saving Saving
Minimum contribution baseQuotaMonthYearMinimum contribution baseQuotaMonthYearMinimum contribution baseQuotaMonthYear
Reduced table1≤ €670€751.63€230€64€768€735.29€225€69€828€653.59€200€94€1,128
Reduced table2> €670 y ≤ €900€849.67€260€34€408€816.99€250€44€528€784.31€240€54€648
Reduced table3> €900 y ≤ €1,166.70€898.69€275€19€228€872.55€267€27€324€849.67€260€34€408
General table1> €1,166.70 y ≤ €1,300€950.98€291€3€36€950.98€291€3€36€950.98€291€3€36
General table2> €1,300 y ≤ €1,500€960.78€294€0€0€960.78€294€0€0€960.78€294€0€0
General table3> €1,500 y ≤ €1,700€960.78€294€0€0€960.78€294€0€0€960.78€294€0€0
General table4> €1,700 y ≤ €1,850€1,013.07€310-€16-€192€1,045.75€320-€26-€312€1,143.79€350-€56-€672
General table5> €1,850 y ≤ €2,030€1,029.41€315-€21-€252€1,062.09€325-€31-€372€1,209.15€370-€76-€912
General table6> €2,030 y ≤ €2,330€1,045.75€320-€26-€312€1,078.43€330-€36-€432€1,274.51€390-€96-€1,152
General table7> €2,330 y ≤ €2,760€1,078.43€330-€36-€432€1,111.11€340-€46-€552€1,356.21€415-€121-€1,452
General table8> €2,760 y ≤ €3,190€1,143.79€350-€56-€672€1,176.47€360-€66-€792€1,437.91€440-€146-€1,752
General table9> €3,190 y ≤ €3,620€1,209.15€370-€76-€912€1,241.83€380-€86-€1,032€1,519.61€465-€171-€2,052
General table10> €3,620 y ≤ €4,050€1,274.51€390-€96-€1,152€1,307.19€400-€106-€1,272€1,601.31€490-€196-€2,352
General table11> €4,050 y ≤ €6,000€1,372.55€420-€126-€1,512€1,454.25€445-€151-€1,812€1,732.03€530-€236-€2,832
General table12> €6,000€1,633.99€500-€206-€2,472€1,732.03€530-€236-€2,832€1,928.10€590-€296-€3,552
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