The reduced rate for new self-employed workers in 2026: requirements, duration, and key points to take advantage of it

 

If you are going to register as self-employed in 2026, you will be able to access the well-known reduced rate for new self-employed workers as long as you meet certain requirements. This measure aims to facilitate the start of activity by reducing the burden of fixed costs during the first months of the business.

The reduced fee maintains 80 euros per month as a reference, although in 2026 the Intergenerational Equity Mechanism (MEI) must be added, applied on the minimum base of the lower bracket. This raises the actual fee to 88.56 euros per month.

Those who initially register in the Special Regime for Self-Employed Workers (RETA) or those who have not been registered as self-employed workers during the previous two years will be able to access this bonus. In the case of self-employed workers who previously benefited from this aid, the waiting period increases to three years to reapply.

One of the most important aspects is that the application of this rate is not automatic. The self-employed worker must expressly request it at the time of processing the registration. Additionally, if you wish to extend the benefit for a second period of twelve months, a new application must be submitted before the end of the first year.

To access this extension, the worker must submit a responsible declaration indicating that their net annual income will be lower than the Minimum Interprofessional Salary (SMI). However, if at the end of the year it is found that the income exceeds 17,094 euros gross annually, Social Security will claim the fees that were not paid during that second subsidized period.

The regulations also establish situations that lead to the early loss of the benefit. For example, if the self-employed worker leaves the RETA during any of the application periods, the reduced rate will be extinguished. Likewise, there is the possibility of voluntarily waiving it, with effects from the first day of the following month after the communication.

Another of the most frequent doubts among entrepreneurs is how this reduced fee affects future benefits. The legislation ensures that this reduction does not harm the calculation of benefits such as temporary incapacity or retirement. To do this, the current minimum base of the first bracket of the general table is taken as a reference.

Regarding the annual regularization of fees, there are significant differences between the first and second year. During the first twelve months, the reduced rate is not regularized regardless of the income obtained. However, in the second period, regularization may occur if the net returns ultimately exceed the limit established by the SMI.

The reduced rate for self-employed individuals in 2026 continues to be an important tool for those who want to start a business with lower initial costs. However, it is essential to know its requirements well, apply for it correctly, and monitor income during the second year to avoid future regularization by Social Security. Good planning can help you take advantage of this benefit without surprises.