How self-employed contributions work by income bracket (tramos)

Terms used

• Tramos — Tramos are the 15 net-income brackets that decide your minimum and maximum contribution base as an autónomo.
• Autónomo — An autónomo is a self-employed worker registered with Spanish Social Security.
• RETA — RETA is the Social Security regime for self-employed workers in Spain.
• MEI — The MEI is a mandatory intergenerational equity contribution added to the quota. It rises every year.
• Mutua — A mutua is a mutual insurance body that manages your work-accident and sick-pay cover.

Key rules

• Brackets: Your quota follows 15 net-income brackets, each with a base range and a monthly quota.
• Income measure: The bracket comes from your yearly net income after expenses, divided by twelve.
• Yearly changes: Brackets, bases and rates are updated every year, so always use the current table.
• Mandatory parts: Professional contingencies, cessation of activity, the MEI and training are all mandatory.

The short version

Your monthly quota depends on your expected net income, not on a flat fee. Since 1 January 2023, self-employed workers are placed in one of 15 income brackets (tramos). Each bracket has a minimum and maximum contribution base and a monthly quota. The system is being phased in on a published timetable, with the brackets and rates updated every year.

How to find your bracket

1. Add up your expected income from all your self-employed activities over the year.
2. Subtract your deductible expenses.
3. Subtract the general 7% deduction for expenses that are hard to justify. If you are a company partner or director autónomo, it is 3%.
4. Your Social Security quota also counts as a deductible expense, so subtract it too.
5. Divide the result by twelve. This is your monthly net income.

Find that figure in the current table of 15 brackets. That is your bracket.

How the quota is calculated

Within your bracket you choose a contribution base between the minimum and maximum. The quota is that base multiplied by the combined contribution rate. A higher base means a higher quota. It also means higher benefits later, such as sick pay or a pension.

The rate has these parts, using the 2025 figures:

• Common contingencies: 28.3%.
• Professional contingencies: 1.3%. These cover work accidents and illness.
• Cessation of activity: 0.9%.
• MEI: 0.9% in 2025, and it rises every year.
• Vocational training: 0.1%.

The total was about 31.5% in 2025, or 30.6% without cessation of activity. Professional contingencies, cessation of activity, the MEI and training are all mandatory.

The tables change every year

The bracket limits, bases and quotas are set each year, so the figures from one year do not carry over to the next. The system started under a gradual plan for 2023 to 2025 with yearly revisions. Later rules extended it. The Government updates bases and brackets each year after consulting social partners, to bring bases closer to real income.

Check the current table and the current MEI rate with the Seguridad Social before you choose your base. The checklist below walks you through these steps. The quick answers below cover months with no income, healthcare, changing mutua and tax deductibility.

Where this applies

This page is for self-employed workers in the standard autónomo regime (RETA). It does not cover company-director special cases or other regimes.

Checklist

• Work out your expected annual net income from self-employment, then divide it by twelve to get your monthly net income.

• Find your monthly net income in the current table of 15 income brackets (tramos), each with a minimum and maximum contribution base.

• Choose a base within the range for your bracket, because your monthly quota is the combined contribution rate applied to that base.

• Check the monthly quota for your chosen base in the current table from the Seguridad Social.

• Check the rate components in your quota: common contingencies 28.3%, professional contingencies 1.3%, cessation of activity 0.9%, the MEI intergenerational equity mechanism and vocational training 0.1%.

• Check the current year's MEI rate, because it rose each year from 0.9% in 2025.

• Look up the published timetable of yearly changes to brackets and rates, so you know how your bracket may move next year.

Contribution quick answers

Do I still pay the quota in a month with no income?

Yes, you still pay the quota in a month with no income, because it is due every month you are registered as an autónomo. The only way to stop paying is to request your baja (deregistration) from the autónomo scheme. A cese de actividad benefit exists, but only if you meet strict conditions.

Does paying the autónomo quota give me access to public healthcare?

Yes, paying the quota while registered gives you access to the public health system, with a health card from your regional health service. Your dependants can be covered as beneficiaries. You generally need to be up to date with your payments.

Can I change mutua later, and does the choice matter?

Yes, you can change mutua once a year by applying to the new mutua, which handles it with Social Security. The change usually takes effect from the following 1 January. The legal benefits are the same, but services, speed of processing and offices vary somewhat.

Is the autónomo quota a deductible expense for income tax?

Yes, your own autónomo quota is a deductible expense when you calculate your net business income for income tax (IRPF). This applies in the usual direct method and generally in the modules method too. Health insurance premiums have a separate, limited deduction.