Gross to net · Spanish income tax and Social Security 2026
Net salary calculator for Spain, 2026
Enter your gross annual salary to see your monthly take-home pay, how much income tax (IRPF) is withheld, how much you pay into Social Security and what your tax return would look like in your region. Using the official 2026 tables.
Your net salary
€1,628.50
net per month, in 14 payments
June and December bonus payments: €1,791.00 net each
Monthly average with bonuses spread out: €1,927.00
- Net per year
- €23,124
- Income tax withholding
- 16.42%
- Income tax per payment
- €351.86
- Social Security per month
- €162.50
Where does each euro your employer pays go?
- Your net pay58%
- Income tax (withholding)12%
- Your Social Security5%
- Employer Social Security24%
Of every €100 your job costs, €58 reaches your pocket.
Total cost to the employer
Gross + employer contributions: 32.15% of the base, with office-work accident insurance at 1.50%.
€39,645
2026 tax return estimate in Madrid
Refund: €327.98
Estimated annual tax: €4,598.02 (average rate 15.33%). Excluding regional tax credits and other income.
If I get a pay rise, how much will I notice?
With €1,000 more gross a year you would take home €656.18 more (€46.10 more per payment). You keep 65.62% of the rise; it costs your employer €1,321.48.
Moving into a higher bracket never means earning less: the higher rate only applies to the part of your salary above each threshold.
Social Security contributions 2026
Contribution base: €2,500.00 per month
| Item | You | Employer |
|---|---|---|
| Common contingencies | €117.504.70% | €590.0023.60% |
| Unemployment | €38.751.55% | €137.505.50% |
| Vocational training | €2.500.10% | €15.000.60% |
| MEI (intergenerational equity) | €3.750.15% | €18.750.75% |
| FOGASA (wage guarantee fund) | — | €5.000.20% |
| Work accidents (AT/EP) | — | €37.501.50% |
| Total per month | €162.50 | €803.75 |
| Total per year | €1,950.00 | €9,645.00 |
How we get to your net pay, step by step
- 1Contribution base: €30,000.00 ÷ 12 = €2,500.00 per month (bonuses prorated, between your group’s minimum base and the €5,101.20 maximum).
- 2Employee Social Security: 6.50% of the base = €162.50 per month, €1,950.00 per year.
- 3Net employment income: €30,000.00 − €1,950.00 = €28,050.00.
- 4Minus €2,000.00 of deductible expenses and €0.00 of employment income allowance: withholding base of €26,050.00.
- 5Personal and family allowance (state amounts): €5,550.00. This part of your income is tax-free.
- 6Tax: withholding scale (19% to 47%) on the base, €5,980.50, minus the scale on the allowance, €1,054.50 = €4,926.00.
- 7Withholding rate: €4,926.00 ÷ €30,000.00 = 16.42% (truncated to two decimals). Annual withholding: €4,926.00.
- 8Annual net pay: €30,000.00 − €1,950.00 − €4,926.00 = €23,124.00. In 14 payments: €2,142.86 gross and €1,628.50 net each month.
- 9Madrid: Tax return: taxable base €26,050.00; state tax €2,463.00 + regional tax €2,135.02 = €4,598.02; credits €0.00; net tax €4,598.02 − withholding €4,926.00 = -€327.98.
Indicative calculation for employees under the General Social Security Scheme and common-territory income tax. It does not include regional tax credits, benefits in kind, overtime or other income. Your payslip may differ because of your collective agreement, allowances or company adjustments.
How net salary is calculated in Spain in 2026
01From gross to net: two deductions
Net pay is gross pay minus two deductions your employer makes on every payslip: your Social Security contributions and income tax (IRPF) withholding. Withholding is not your final tax but an advance on the tax return you file the following year.
02Social Security: 6.50% for almost everyone
On a permanent contract you pay 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the MEI: 6.50% of your base. On a fixed-term contract unemployment rises to 1.60%. The base is your annual salary divided by twelve, with a minimum set by your contribution group and a maximum of €5,101.20 a month in 2026. Above the maximum you pay a solidarity contribution on the excess (0.19% to 0.24%).
03Income tax withholding does not depend on your region
Employers set the rate with the Tax Agency algorithm: a single scale for the whole of Spain, from 19% to 47%, applied to salary minus contributions, deductible expenses (generally €2,000) and the employment income allowance, after deducting your personal and family allowance. That is why, with the same salary and family, withholding is the same in Madrid and in Catalonia.
04Your region shows up in the tax return
The region matters for your final tax: part is calculated with the state scale and part with your region’s scale and allowances. So, besides your monthly net pay, this calculator estimates what you would pay or get back when you file.
0512 or 14 payments?
Being paid in 12 or 14 instalments does not change your annual net pay or your tax, only how it is spread. With 14 payments each payslip is lower and you get extra payments in June and December, with no Social Security deducted because it is already prorated every month.
06Family, age and disability
Children, dependent parents, being over 65 or having a disability increase your personal and family allowance, the part of your income that is not taxed. The higher the allowance, the lower the withholding. Give your employer form 145 so the right rate is applied.
2026 income tax brackets in Spain
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 19.00% |
| €12,450.00 | €20,200.00 | 24.00% |
| €20,200.00 | €35,200.00 | 30.00% |
| €35,200.00 | €60,000.00 | 37.00% |
| €60,000.00 | €300,000.00 | 45.00% |
| €300,000.00 | and above | 47.00% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 9.50% |
| €12,450.00 | €20,200.00 | 12.00% |
| €20,200.00 | €35,200.00 | 15.00% |
| €35,200.00 | €60,000.00 | 18.50% |
| €60,000.00 | €300,000.00 | 22.50% |
| €300,000.00 | and above | 24.50% |
Regional scales 2026
They apply in the tax return together with the state scale. Ceuta and Melilla use the state scale and get a 60% credit. The Basque Country and Navarre have their own foral income tax.
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €13,000.00 | 9.50% |
| €13,000.00 | €21,100.00 | 12.00% |
| €21,100.00 | €35,200.00 | 15.00% |
| €35,200.00 | €60,000.00 | 18.50% |
| €60,000.00 | and above | 22.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €13,072.50 | 9.50% |
| €13,072.50 | €21,210.00 | 12.00% |
| €21,210.00 | €36,960.00 | 15.00% |
| €36,960.00 | €52,500.00 | 18.50% |
| €52,500.00 | €60,000.00 | 20.50% |
| €60,000.00 | €80,000.00 | 23.00% |
| €80,000.00 | €90,000.00 | 24.00% |
| €90,000.00 | €130,000.00 | 25.00% |
| €130,000.00 | and above | 25.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 9.00% |
| €12,450.00 | €17,707.20 | 12.00% |
| €17,707.20 | €33,007.20 | 14.00% |
| €33,007.20 | €53,407.20 | 19.20% |
| €53,407.20 | €70,000.00 | 21.50% |
| €70,000.00 | €90,000.00 | 22.50% |
| €90,000.00 | €175,000.00 | 25.00% |
| €175,000.00 | and above | 26.00% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €10,000.00 | 9.00% |
| €10,000.00 | €18,000.00 | 11.25% |
| €18,000.00 | €30,000.00 | 14.25% |
| €30,000.00 | €48,000.00 | 17.50% |
| €48,000.00 | €70,000.00 | 19.00% |
| €70,000.00 | €90,000.00 | 21.75% |
| €90,000.00 | €120,000.00 | 22.75% |
| €120,000.00 | €175,000.00 | 23.75% |
| €175,000.00 | and above | 24.75% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €13,748.00 | 9.00% |
| €13,748.00 | €19,422.00 | 11.50% |
| €19,422.00 | €35,924.00 | 14.00% |
| €35,924.00 | €57,566.00 | 18.50% |
| €57,566.00 | €93,268.00 | 23.50% |
| €93,268.00 | €123,745.00 | 25.00% |
| €123,745.00 | and above | 26.00% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €13,000.00 | 8.50% |
| €13,000.00 | €21,000.00 | 11.00% |
| €21,000.00 | €35,200.00 | 14.50% |
| €35,200.00 | €60,000.00 | 18.00% |
| €60,000.00 | €90,000.00 | 22.50% |
| €90,000.00 | and above | 24.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 9.50% |
| €12,450.00 | €20,200.00 | 12.00% |
| €20,200.00 | €35,200.00 | 15.00% |
| €35,200.00 | €60,000.00 | 18.50% |
| €60,000.00 | and above | 22.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 9.00% |
| €12,450.00 | €20,200.00 | 12.00% |
| €20,200.00 | €35,200.00 | 14.00% |
| €35,200.00 | €53,407.20 | 18.50% |
| €53,407.20 | and above | 21.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,500.00 | 9.50% |
| €12,500.00 | €22,000.00 | 12.50% |
| €22,000.00 | €33,000.00 | 16.00% |
| €33,000.00 | €53,000.00 | 19.00% |
| €53,000.00 | €90,000.00 | 21.50% |
| €90,000.00 | €120,000.00 | 23.50% |
| €120,000.00 | €175,000.00 | 24.50% |
| €175,000.00 | and above | 25.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,000.00 | 8.80% |
| €12,000.00 | €22,000.00 | 11.70% |
| €22,000.00 | €32,000.00 | 14.60% |
| €32,000.00 | €42,000.00 | 17.00% |
| €42,000.00 | €52,000.00 | 19.40% |
| €52,000.00 | €62,000.00 | 21.90% |
| €62,000.00 | €72,000.00 | 24.40% |
| €72,000.00 | €100,000.00 | 26.10% |
| €100,000.00 | €150,000.00 | 27.35% |
| €150,000.00 | €200,000.00 | 28.35% |
| €200,000.00 | and above | 29.35% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 7.75% |
| €12,450.00 | €20,200.00 | 9.75% |
| €20,200.00 | €24,200.00 | 16.00% |
| €24,200.00 | €35,200.00 | 17.50% |
| €35,200.00 | €60,000.00 | 21.00% |
| €60,000.00 | €80,200.00 | 23.50% |
| €80,200.00 | €99,200.00 | 24.00% |
| €99,200.00 | €120,200.00 | 24.50% |
| €120,200.00 | and above | 25.00% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,985.35 | 9.00% |
| €12,985.35 | €21,068.60 | 11.65% |
| €21,068.60 | €35,200.00 | 14.90% |
| €35,200.00 | €60,000.00 | 18.40% |
| €60,000.00 | and above | 22.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €13,362.22 | 8.50% |
| €13,362.22 | €19,004.63 | 10.70% |
| €19,004.63 | €35,425.68 | 12.80% |
| €35,425.68 | €57,320.40 | 17.40% |
| €57,320.40 | and above | 20.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 9.50% |
| €12,450.00 | €20,200.00 | 11.20% |
| €20,200.00 | €34,000.00 | 13.30% |
| €34,000.00 | €60,000.00 | 17.90% |
| €60,000.00 | and above | 22.50% |
| Base from | Up to | Rate |
|---|---|---|
| €0.00 | €12,450.00 | 8.00% |
| €12,450.00 | €20,200.00 | 10.60% |
| €20,200.00 | €35,200.00 | 13.60% |
| €35,200.00 | €40,000.00 | 17.80% |
| €40,000.00 | €50,000.00 | 18.30% |
| €50,000.00 | €60,000.00 | 19.00% |
| €60,000.00 | €120,000.00 | 24.50% |
| €120,000.00 | and above | 27.00% |
What changes in 2026
- The maximum contribution base rises to €5,101.20 a month and minimum bases rise with the minimum wage: €1,424.40 for groups 4 to 11.
- The MEI rises to 0.90% (employees pay 0.15%) and the solidarity contribution moves to 1.15%, 1.25% and 1.46%.
- The minimum wage is €1,221 a month in 14 payments: €17,094 a year.
- The tax credit for earnings near the minimum wage rises to €590.89 up to €17,094 and tapers off to zero at €20,048.45.
- The state scale, the withholding scale and the allowances are unchanged. Among the regions, Extremadura (lower brackets) and the Valencian Community cut their rates.
- The thresholds below which there is no withholding have not been updated to the new minimum wage, so minimum-wage earners may have a small amount withheld that they get back in the return.
Are you paid what your job is worth?
Net pay comes from your gross salary. Compare yours with the median for your job in the Behum Report.
For employers: the real cost of a hire
With the total employer cost and the salary band from the Behum Report you can put together a competitive offer. If you need to find the right person, let’s talk.
Talk to BehumNet salary FAQs
How is net salary calculated from gross in Spain?
Social Security contributions (6.50% of the base on a permanent contract) and income tax withholding, which depends on salary and family situation, are subtracted from gross pay. The result is divided by the number of payments. This calculator does both with the official 2026 parameters.
How much is €30,000 gross in net pay in 2026?
For a single person with no children, on a permanent contract with 14 payments: €1,628.50 net per month and €1,791.00 in each bonus payment, €23,124.00 net a year. Income tax withholding is 16.42% and Social Security 6.50%. Living in Madrid, the tax return would give a refund of about €328.
What percentage of income tax is withheld?
It depends on salary and family. For someone with no children on a permanent contract in 2026: 8.86% on €20,000 gross, 16.42% on €30,000, 19.36% on €40,000 and 24.44% on €60,000. Children, dependent parents and disability lower it.
Why is withholding the same in every region?
Because employers apply a single withholding scale for the whole of Spain (19% to 47%). Regional scales only apply when you file your tax return, so your region changes the result of the return, not your payslip.
Is it better to be paid in 12 or 14 payments?
Annual net pay is the same. With 14 payments you get less each month plus two extra payments in June and December; with 12 (or prorated bonuses) you get the same amount every month. It comes down to how you prefer to budget.
How much does an employee pay into Social Security in 2026?
6.50% of the base on a permanent contract: 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the MEI. On a fixed-term contract, 6.55%. If the salary exceeds the maximum base (€5,101.20 a month), a solidarity contribution is also paid on the excess.
How much does an employee cost the employer?
On top of gross pay, employers pay around 32% of the contribution base: 23.60% for common contingencies, 5.50% for unemployment, 0.20% FOGASA, 0.60% training, 0.75% MEI and a work-accident rate that depends on the activity. For €30,000 gross, the total cost is about €39,645 a year.
Can a pay rise leave me with less net pay?
No. Income tax is progressive by brackets: the higher rate only applies to the part of your salary above each threshold. A rise always increases net pay, even though part of it goes on tax and contributions. Use the comparison tool to see how much you keep.
What is form 145 and why does it matter?
It is the form you use to tell your employer about your family situation, children, dependent parents, disability or relocation. If you do not hand it in, withholding is applied as if you had no dependants, usually at a higher rate. You would get it back in the tax return, but take home less each month.
Does the calculator work for the Basque Country and Navarre?
Social Security contributions are the same across Spain, but income tax in the Basque Country and Navarre is foral, with its own withholding tables. For those regions the result is an approximation; check with the relevant Hacienda Foral.
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