Spain · 2026
Spain Salary calculator
This calculator estimates your net salary (salario neto) in Spain for the 2026 tax year. Enter your gross pay and it works out the two deductions an employer takes from your payslip: the employee share of Seguridad Social and the IRPF income-tax withholding. What is left is what reaches your bank account. The figures assume a single worker on an indefinite contract with no children, and use the default autonomous-community tax scale. Your own region, family situation and contract type can shift the result.
| Gross salary | 55.000 € |
| IRPF (income tax withholding)Combined state + default autonomous scale | -12.934 € |
| Seguridad Social (employee)6.50% up to the monthly base cap of €5,101.20 | -3575 € |
| Net salary (salario neto) | 38.491 € |
How it works
- Start from your gross annual salary, the figure in your contract before any deductions. A monthly figure is multiplied by 12.
- Take off the employee Seguridad Social contribution: 6.50% of pay (4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% for the intergenerational equity mechanism). It only applies up to a contribution base of €5,101.20 a month, so pay above €61,214.40 a year is not charged this part.
- Work out your net employment income (rendimiento neto): gross minus those Seguridad Social contributions. If it is below €19,747.50, you qualify for the reducción por rendimientos del trabajo, a relief of up to €7,302 that tapers away as income rises.
- Subtract from gross pay the Seguridad Social, a fixed €2,000 general expense deduction every employee receives, and any work-income reduction. The result is the base liquidable that the tax scale is applied to.
- Apply the progressive IRPF scale: 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above. These combine the state scale with the default autonomous scale.
- Subtract the personal minimum (mínimo personal) of €5,550, applied as a zero-rate band rather than a deduction from income, by removing the tax the scale would charge on that slice (€1,054.50).
- If your gross pay is under €20,048.45, take off the new 2026 work-income tax credit of up to €590.89. It is worth the full amount up to €17,094 (the 2026 minimum wage) and tapers by 20 cents per extra euro, which leaves a full-time minimum-wage earner paying no IRPF. What remains is your IRPF.
- Net salary is gross minus Seguridad Social minus IRPF. Divide by 12, or by 14 if your contract splits pay into twelve monthly payments plus two extra ones (pagas extraordinarias).
Worked example
A €30,000 gross salary in 2026 (single, no children, indefinite contract) leaves €23,124 a year. Seguridad Social takes €1,950 (6.50% of €30,000) and IRPF takes €4,926, giving an effective deduction rate of roughly 23%. The €2,000 general expense and €5,550 personal minimum are already built in; at this income the work-income reduction and the 2026 work-income credit are both zero.
Frequently asked questions
Why does the calculator ask nothing about my region?+
IRPF is shared between the state and your autonomous community, and each community can set its own half of the scale. To stay general this calculator uses the default (supletoria) scale, which combines to 19/24/30/37/45/47%. Madrid, Cataluña, Andalucía and others differ, so a resident there may pay a little more or less income tax than shown, while Seguridad Social is identical nationwide. País Vasco and Navarra run separate foral systems that this calculator does not cover.
Is this the same as the withholding (retención) on my payslip?+
It is very close but not identical. Employers calculate a provisional retención percentage from your projected annual pay and personal circumstances and apply it each month. This calculator computes the full-year IRPF directly, including the new 2026 work-income credit, which is settled in your annual declaración de la renta rather than in monthly withholding. Over a complete year the two should converge; any gap is refunded or collected when you file.
Does it account for children, age or disability?+
No. It assumes a single taxpayer under 65 with no children or dependants. Children and dependent relatives raise the tax-free minimum (mínimo por descendientes y ascendientes), age over 65 or 75 increases the personal minimum, and a recognised disability adds further reductions. Each of those would lower your IRPF below the figure shown.
What about very high salaries and the contribution cap?+
Employee Seguridad Social is only charged on a contribution base up to €5,101.20 a month (€61,214.40 a year), so above that the 6.50% stops growing. A separate solidarity contribution (cuota de solidaridad) adds a small extra employee charge of 0.19% to 0.24% on the slice of pay above the cap; this calculator does not model that minor item, so it slightly understates deductions for high earners.
Sources
- Manual IRPF: gravamen estatal de la base liquidable general (escala art. 63 LIRPF) · Agencia Estatal de Administración Tributaria
- Reducción por obtención de rendimientos del trabajo (art. 20 LIRPF) · Agencia Estatal de Administración Tributaria
- Orden PJC/297/2026: normas de cotización a la Seguridad Social 2026 (tipos, topes) · Boletín Oficial del Estado
- Real Decreto-ley 5/2026: deducción por rendimientos del trabajo 2026 (DA 61.ª LIRPF) · Boletín Oficial del Estado
- Seguridad Social: bases y tipos de cotización (Régimen General) · Tesorería General de la Seguridad Social
Last updated: 2026-01-01 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Assumes a single taxpayer under 65, no children or dependants, indefinite (permanent) contract, resident in territorio común.
- IRPF uses the combined state + default autonomous scale (19/24/30/37/45/47%); residents of regions that set their own scale will differ, and the foral systems of País Vasco and Navarra are not covered.
- Includes the €2,000 general expense deduction, the art. 20 work-income reduction, the €5,550 personal minimum as a zero-rate band, and the 2026 work-income credit of up to €590.89 (RD-ley 5/2026), which is settled in the annual return rather than in monthly withholding.
- Excludes the high-earner solidarity contribution (cuota de solidaridad), regional and personal deductions, pension contributions, and the difference between 12- and 14-payment pay structures.
Reviewed by Vikas Dulgunde.