One of the first numbers anyone considers before registering as self-employed (autónomo) in Spain is how much they’ll pay each month to Social Security. Short answer: almost nobody pays the full fee from day one. There’s a flat-rate discount first, then a tiered system.

What the flat rate is and how long it lasts

It’s a reduced fee for anyone registering as self-employed for the first time, or who hasn’t been registered under RETA in the previous two years. Between 2023 and 2025 the base rate was set at €80/month; from 2026 onwards, the exact amount is set each year by Spain’s General State Budget Act, so it’s worth confirming the current figure before treating it as final. On top of that base, the MEI (Intergenerational Equity Mechanism, an extra 0.9% that admits no reduction or discount) always applies, bringing the real fee to roughly €88.64-88.72/month.

It lasts 12 months. If your projected net income stays below the minimum wage, it can be extended to 24. If you have a disability (33% or higher), or are a victim of gender violence or terrorism, the initial period is already 24 months, extendable up to 36.

Requirements to apply

  • Not having been registered as self-employed in the previous 2 years (3 if you already used the flat rate before).
  • Being up to date with Social Security payments at the time it’s granted.
  • You request it as part of the registration itself (form TA.0521): it’s not retroactive — if you don’t ask for it when registering, you lose it.

What happens once it ends

After the 12 (or 24, or 36) months, you move into the tiered system: you pay based on the net income you expect to earn that year, not one fixed fee for everyone. There are 15 tiers (3 in the reduced table, 12 in the general table), ranging from around €200/month for the lowest income projections up to around €590/month for those expecting more than €6,000/month in net income.

You choose your tier when registering (or when the flat rate ends) based on what you estimate you’ll earn. It can be changed up to 6 times a year, taking effect every two months: on 1 March, May, July, September, November, or 1 January the following year, depending on when you request it. Before locking yours in, confirm it with us using your actual numbers (see also how much to set aside each month for taxes, the other side of the same cash-flow forecast).

Why guessing your tier is a bad idea

A tier set well below what you’ll actually earn can lead to a surcharge adjustment the following year; one set too high means overpaying every month for no reason. It’s one of the first fiscal decisions a new self-employed person makes, and it’s worth making with real numbers in front of you, not a guess — we review it for free on the first call, along with the rest of your situation (see how much an online gestoría costs).

If you are thinking of registering, here is the complete guide to registering as self-employed: when, how and what it costs with us.