Work out your net pay in Spain from your annual gross salary. Updated with the 2026 income tax bands and social security rates, including regional tax scales, family situation and a full breakdown.
How this salary calculator works
It applies the Spanish tax rules in force in 2026 to estimate your net pay from three inputs: your annual gross salary, how many payments you receive per year (12 or 14) and the autonomous community where you are tax resident. The more detail you add (children, family situation) the closer the estimate gets.
Two deductions come off every payslip in Spain:
- Employee social security contributions, 6.50% in 2026 for a full-time permanent contract.
- Income tax withholding (IRPF), which depends on your earnings, your region and your personal circumstances.
The result is shown as net monthly pay, divided by the number of payments, and net annual pay, with a breakdown of how much goes to social security and how much to the tax office.
Going from gross to net, step by step
The general formula is:
Net salary = Gross salary − Social security − Income tax withholding
Step 1: social security
The employee's share in 2026 adds up to 6.50% of gross salary, capped at the maximum contribution base of €61,214.40 a year (€5,101.20 a month):
- Common contingencies: 4.70%
- Unemployment (permanent contract): 1.55%
- Vocational training: 0.10%
- MEI, the intergenerational equity mechanism: 0.15%
On a temporary contract unemployment rises to 1.60%, taking the total to 6.55%. Above the maximum base, the contribution stops growing.
Quick example: on a gross of €30,000 a year, the employee contribution is 30,000 × 0.065 = €1,950 a year, or €162.50 a month.
Step 2: income tax withholding
IRPF is progressive: the more you earn, the higher the share withheld. The calculation follows article 82 of the income tax regulation, and it is more involved than applying a single percentage:
- Net income before reductions = gross − social security − €2,000 of other deductible expenses.
- Employment income reduction, up to €7,302 a year for low salaries, tapering to nothing at €19,024.
- Taxable base = net income − employment reduction.
- Gross tax due = apply the tax bands, state and regional, to the taxable base.
- Tax on the personal allowance = apply the same bands to the personal minimum (€5,550 for taxpayers under 65, plus increases for children and dependants).
- Withholding = gross tax due − tax on the personal allowance, never below zero.
Step 3: net monthly pay
Net annual = Gross annual − social security − income tax
And the monthly figure depends on how many payments you get:
- 12 payments → net monthly = net annual ÷ 12
- 14 payments (12 months plus a summer and a Christmas payment) → net monthly = net annual ÷ 14
With 14 payments the ordinary month is smaller, but twice a year you receive an extra payment of the same amount. The annual net is identical either way.
Gross salary and net salary are not the same conversation
Gross salary is the figure in your contract before anything is deducted. Net salary is what actually reaches your bank account after social security and income tax withholding.
The gap between the two usually runs from 10% to 35%, depending on how much you earn and your personal situation:
- Under €18,000 a year: total deductions of 6% to 10%, with income tax close to zero.
- €18,000–€40,000: deductions of 15% to 25%.
- Over €60,000: deductions of 30% to 40%.
One thing worth knowing if you are negotiating in Spain: salaries are quoted gross unless someone says otherwise. Work out what that means in net terms before you sign anything.
2026 income tax bands
Income tax applies in bands: you do not pay the same rate on your whole salary, only on the part that falls inside each band. The final rate combines the state scale with the regional scale of where you live.
| State income tax scale 2026 Taxable base (€) | Rate | Cumulative tax at the top of the band |
|---|---|---|
| 0 – 12,450 | 9.50% | €1,182.75 |
| 12,450 – 20,200 | 12.00% | €2,112.75 |
| 20,200 – 35,200 | 15.00% | €4,362.75 |
| 35,200 – 60,000 | 18.50% | €8,950.75 |
| 60,000 – 300,000 | 22.50% | €62,950.75 |
| Over 300,000 | 24.50% | , Regional scales 2026 (main communities) Community |
| --- | --- | --- |
| Community of Madrid | 8.50% | 20.50% |
| Andalusia | 9.50% | 24.50% |
| Valencian Community | 9.50% | 24.50% |
| Catalonia | 10.50% | 25.50% |
| Other communities (default scale) | 9.50% | 24.50% |
| Basque Country / Navarre | Own foral regime, not covered by this calculator |
Important: those are marginal rates, not effective ones. If you earn €30,000 and your top band is 30%, you do not pay 30% on €30,000, only on the part above €20,200. Your effective rate will be far lower, around 15–18% in that case.
What comes off your gross salary in Spain
Employee social security
6.50% of gross, capped at the maximum contribution base. It funds pensions, healthcare, unemployment and training.
Income tax withholding
A payment on account of your annual tax return, calculated from your earnings, region and family situation.
Occasional deductions you may see on a payslip
Union dues, salary advances, company loan repayments, and deductions for benefits in kind such as private health insurance or meal vouchers where these are not fully exempt.
Worked examples
Three typical cases, all assuming a full-time permanent contract paid in 14 instalments.
€20,000 gross a year in Madrid, single with no children
- Gross: €20,000.00
- Social security (6.50%): − €1,300.00
- Income tax (≈ 5.5%): − €1,100.00
- Net annual: ≈ €17,600 · Net monthly (÷14): ≈ €1,257
€35,000 gross a year in Catalonia, married with one child
- Gross: €35,000.00
- Social security (6.50%): − €2,275.00
- Income tax (≈ 15.5%): − €5,425.00
- Net annual: ≈ €27,300 · Net monthly (÷14): ≈ €1,950
€60,000 gross a year in the Valencian Community, single
- Gross: €60,000.00
- Social security (6.50%): − €3,900.00
- Income tax (≈ 23.5%): − €14,100.00
- Net annual: ≈ €42,000 · Net monthly (÷14): ≈ €3,000
Exact figures depend on age, children, disability and specific regional deductions. Use the calculator above with your own numbers.
How your region changes your net pay
Income tax has two halves: a state scale that is the same everywhere, and a regional scale each community can change. That produces real differences in take-home pay depending on where you live.
On the same €50,000 gross and the same family situation, net pay can vary by around €1,500 a year between the community with the lowest income tax (Madrid) and the highest (Catalonia).
Rough 2026 ranking on a €40,000 salary, from lightest to heaviest:
- Community of Madrid, lowest regional rates, 20.5% at the top
- Region of Murcia, mid
- Andalusia, mid, 24.5% at the top
- Valencian Community, mid to high
- Catalonia, highest, 25.5% at the top
The Basque Country and Navarre have their own foral tax regime, with separate rules and bands. This calculator does not apply if you are resident there.
| Madrid regional bands 2026 Taxable base (€) | Madrid rate | Combined rate |
|---|---|---|
| 0 – 12,450 | 8.50% | 18.00% |
| 12,450 – 17,707 | 10.70% | 22.70% |
| 17,707 – 33,007 | 12.80% | 27.80% |
| 33,007 – 53,407 | 17.40% | 35.90% |
| Over 53,407 | 20.50% | 39.00 – 45.00% |
| Catalonia regional bands 2026 Taxable base (€) | Catalonia rate | Combined rate |
|---|---|---|
| 0 – 12,450 | 10.50% | 20.00% |
| 12,450 – 20,200 | 12.00% | 24.00% |
| 20,200 – 35,200 | 14.00% | 29.00% |
| 35,200 – 60,000 | 21.50% | 40.00% |
| Over 60,000 | 25.50% | 48.00 – 50.00% |
12 payments or 14: what actually changes
A common belief is that being paid in 14 instalments means earning more. It does not: the annual net is exactly the same.
- 12 payments: you receive one twelfth of the annual total each month.
- 14 payments: you receive one fourteenth each month, and twice a year (usually June and December) an extra payment of the same amount.
What changes is the distribution. Most collective agreements in Spain use the 14-payment system, though many companies let you spread the extra payments across 12 months instead. There is no tax difference: withholding is applied proportionally to the annual total either way.
Legal ways to pay less income tax
- Pension plan contributions: reduce the taxable base by up to €1,500 a year, or €10,000 through a company plan.
- Maternity deduction: €1,200 a year per child under three for working mothers.
- Regional rent deductions: vary by community, with age and income requirements.
- Large family deduction: €1,200 a year, or €2,400 in the special category.
- Donations to registered charities: 80% deduction on the first €250.
- Investment in newly created companies: 50% deduction, up to €100,000 a year.
Talk to a tax adviser before acting on any of these. This calculator estimates the withholding your employer applies; it does not replace your annual tax return.
Frequently asked questions
How do I work out net monthly pay from gross?
Subtract social security (6.50% in 2026 on a permanent contract) and income tax withholding from your annual gross, then divide by 12 or 14.
How much of my payslip goes to tax?
It depends on your salary and situation. At €25,000 a year, single with no children, income tax is around 10–13%. At €50,000 it rises to 20–24%. Above €100,000 it can exceed 35%.
What is €30,000 gross in net monthly pay?
Roughly €1,750–€1,850 a month over 14 payments, or €24,500–€26,000 a year, depending on your region and family situation.
Is it better to be paid in 12 or 14 instalments?
Neither, in tax terms: the annual net is identical. With 14 the monthly amount is smaller and you get two extra payments; with 12 those extras are spread across the year.
Why do two people on the same gross take home different amounts?
Three main reasons: the region they live in, which sets the regional half of income tax; family situation, since children and dependants reduce withholding; and age, as the personal allowance increases from 65.
When is no income tax withheld?
When your earnings fall below the exemption threshold. In 2026, someone single with no children on a full-time contract has no withholding below roughly €15,876 a year, which is the minimum wage. With children or a dependent spouse the threshold rises.
What is the MEI on my payslip?
The intergenerational equity mechanism, an additional social security contribution introduced in 2023 to fund the public pension system. In 2026 it is 0.15% for the employee and 0.75% for the employer.
Does this cover the Basque Country and Navarre?
No. Those communities have their own foral regime with separate rules. If you live there, check with the foral tax authority of Bizkaia, Gipuzkoa, Álava or Navarre.
Is my withholding the same as the tax I will finally pay?
Not necessarily. Withholding is a monthly payment on account. Your annual tax return settles the difference: if too much was withheld you get a refund, if too little you pay the balance.