Self-employed CASS quota 2026: New Brackets & Calculation

As a self-employed worker in Andorra, what you earn this year will be the factor that decides your Self-employed CASS quota 2026. The current system no longer relies on a single flat rate, but is based on brackets according to your income. Therefore, it is absolutely vital to review your invoicing and close your numbers before January.

Below, we detail how the calculation works this year and what steps you must follow to avoid overpaying.

How is the Self-employed CASS quota 2026 calculated?

In Andorra, self-employed individuals contribute 22% on a reference base. This base is established taking the average monthly salary of the previous year as a reference. For this 2026, the calculation base has been set at €2,672.52 per month (you can check the official regulations on the official CASS website).

This 22% contribution is divided into two mandatory branches:

• 10% to the General Branch: Covers health expenses, medical leave, maternity, and paternity.
• 12% to the Retirement Branch: Destined for your future pension.

The 7 contribution brackets (2026 Quotas)

The current system divides the quotas into 7 different brackets, applicable according to the net yields you obtained the previous year.

The general bracket is the 100% one, which for 2026 means a quota of €587.95 per month. This represents an increase of +€24.53 per month compared to 2025, translating into almost €300 more per year. This rise is linked to the increase in the average salary, in the same way that the 50% bracket has also been affected by the two minimum wage hikes during 2026.

Here you have the complete table of brackets and monthly quotas for 2026:

Alert: The lower brackets are not applied automatically

If, based on your net yields and, where applicable, the turnover of the previous financial year, you meet the requirements to contribute on a base lower than 100%, you must explicitly request it from the CASS.

If during the month of January you do not submit a new ordinary declaration, the CASS will initially maintain the same contribution percentage that was applied to you in December of the previous year.

However, it is important to annually review your situation to ensure that you are contributing in the bracket that truly corresponds to you.

Bonus for new activities

If you have just started a self-employed activity, you can benefit from a reduced contribution base of 25% during the first 12 months, provided you meet the established requirements.

For 2026, this base represents a monthly quota of €146.99, instead of the €587.95 corresponding to the 100% general bracket.

It should be noted that, if you do not have health coverage as a direct insured person in another regime, you will have to supplement the contribution base up to the official monthly minimum wage to be entitled to the benefits of the general branch.

This reduction is not applied automatically. It must be requested using the CASS-0178 form. For it to take effect from the beginning of the obligation to contribute, the request must be submitted within the first 30 calendar days. If it is submitted later and approved, it will take effect from the date of submission.

Checklist: What should you review before January?

To ensure that you start the year paying what is fair, review this list before the year ends:

• Your net yields for 2026: This is the exact figure that will set the bracket assigned to you next year.
• Each activity separately: If you manage more than one economic activity, you should know that the CASS evaluates and analyzes them one by one.
• Expense invoices: Keeping your accounting up to date is key, as all deductible expenses reduce your net yields, potentially allowing you to drop a bracket.
• The bracket request: If the numbers indicate that you are eligible for a reduced bracket, prepare to request it on time and optimize your Self-employed CASS quota 2026.

Need help calculating your bracket?

We know that accounting and procedures with the CASS can be complex. At Àgora Consultors we take care of calculating your net yields for the year, we advise you on which bracket corresponds to you, and we handle all the processing and requests directly to the CASS so that you only have to worry about your business.

Don’t know which bracket you fall into? Request your personalized review by calling us at:

📞 +376 840 303
✉️ agoraconsultors@agoraconsultors.ad
📍 Carrer Bonaventura Riberaygua 8, 1r 1a, Andorra la Vella.

*This article is for informational purposes and does not replace professional advice. Official sources based on the quotas published for 2026 in Andorra.