Salary calculator Spain 2026: net salary after tax

Figures for a single employee under 65 living in Madrid, permanent contract, no children, for the full year 2026, before regional tax credits. Monthly amounts are the year divided by 12.

Amounts are rounded to whole units; type any salary into the calculator above for the exact figure and your own options.

Two things come off a Spanish payslip. Social Security (cotizaciones) is charged on your monthly pay, including the prorated extra payments, up to a maximum base of €5,101.20 a month: 6.5% on a permanent contract and 6.55% on a fixed-term one. IRPF is then charged on what is left after Social Security, the €2,000 general deduction and the work income reduction, which is worth up to €7,302 to low earners and disappears at €19,747.50 of net work income.

IRPF has two halves. The state scale runs from 9.5% to 24.5%, and your autonomous community adds its own scale on the same taxable base, so the combined rate depends on where you live. The personal and family minimum is not subtracted from your income: the scale is applied to it and that tax is taken off, so it always saves tax at the lowest rates.

• Your employer withholds IRPF from each payment at a percentage (tipo de retención) set with the Tax Agency's algorithm. The IRPF on this page is the tax due for the whole year; any difference from what was withheld is paid or refunded in your tax return the following spring.
• From 2026 the earned income deduction is up to €590.89 for gross work income up to €17,094, which cancels the IRPF on the minimum wage. It shrinks above that and is gone at €20,048.45, which is why the marginal rate just above the minimum wage is high.
• Pay above the maximum base carries no ordinary Social Security, but it pays the solidarity contribution, and the employee bears a small share of it (0.19% to 0.24% of the excess).

Many Spanish contracts pay the salary in 14 payments: twelve monthly payments plus two extra payments, usually in June and December. Others spread the extras over the twelve months (pagas prorrateadas). Your annual gross pay, Social Security and IRPF are the same either way; only the timing changes.

With 14 payments each ordinary month is smaller and each extra payment larger than a twelfth of the year: Social Security is charged every month on a base that already includes the extras, while IRPF is withheld from every payment. Choose 14 payments in the calculator and the notes show both amounts.

All 15 common-regime communities are included, each with its own IRPF scale and, where it sets them, its own personal and children's minimums. The tables below list every scale and compare the tax on three salaries. Many communities also give tax credits (for rent, young people, children or living in rural areas) that you claim in your tax return; they are not included, so your final tax can be lower.

The Basque Country (Álava, Bizkaia and Gipuzkoa) and Navarra collect their own income tax with different scales and allowances, so this calculator does not cover them. Ceuta and Melilla are not modelled either: residents there get a deduction of 60% of the tax on income earned in the two cities.

This is half of the tax. Your autonomous community adds its own scale on the same taxable base, so the rate you pay is the state rate plus the regional rate.

Each community sets the rates of its half of IRPF. The Ministry of Finance confirms no community changed its scale for 2026, so these are the scales published for 2025.

The Basque Country and Navarra set their own foral income tax and are not covered by this calculator. Ceuta and Melilla use the state scale for both halves with a 60% deduction for income obtained there, which is not modelled.

Single person under 65, permanent contract, no children, 12 or 14 payments (the annual tax is the same), before regional deductions.

The minimum is not deducted from income: the scale is applied to it and that tax is subtracted, so every euro of minimum saves tax at the lowest rates. Children count if they are under 25 (or disabled), live with you and earn no more than €8,000; both parents split the amount unless only one is entitled. Regional amounts are the latest published by the Tax Agency.

Ordinary contributions are charged on monthly pay (including the prorated extra payments) up to the maximum base of €5,101.20 a month. The employer also pays a workplace accident premium that depends on the job, not shown here.

Net work income here is gross pay less your Social Security. The reduction lowers the taxable base; the earned income deduction, raised from 1 January 2026 so that the minimum wage pays no IRPF, comes off the tax itself and cannot exceed it. Both need other income of no more than €6,500.

Tax year 2026 (1 January to 31 December 2026). Every rate and threshold on this page was last checked on 23 September 2026 against the official sources below; the calculator, the tables and the figures in the text all come from the same data.

This is an estimate to help you plan, not financial or tax advice. Your employer, your tax authority and your own circumstances decide what you actually pay.

• Salary after tax in other countries: every country calculator

Sources: Agencia Tributaria: State IRPF scale (Renta manual) (checked 2026-09-23); Agencia Tributaria: Regional IRPF scales (checked 2026-09-23); Ministerio de Hacienda: Tributación autonómica, medidas 2026 (checked 2026-09-23); Agencia Tributaria: State and regional personal and family minimums (checked 2026-09-23); Agencia Tributaria: 2026 withholding algorithm (reduction, minimums) (checked 2026-09-23); Agencia Tributaria: Earned income deduction raised from 1 January 2026 (checked 2026-09-23); BOE: Orden PJC/297/2026, Social Security contributions 2026 (checked 2026-09-23); Seguridad Social: Contribution bases and rates 2026 (checked 2026-09-23)

1. Type your gross salary per year, or per month in 12 payments.
2. Choose the autonomous community where you live (your residence on 31 December decides), whether you are paid in 12 or 14 payments, and your type of contract.
3. If you have children under 25 living with you, add how many, how many are under 3, and whether you share the children's minimum with the other parent.
4. Read your net salary per year and per month, the IRPF and Social Security breakdown and your marginal rate; the notes show the state and regional halves of IRPF and, for 14 payments, the ordinary and extra payments.