Spain Salary Calculator 2026 — Gross to Net
Calculate your Spanish take-home pay after IRPF and social security. Supports employee, autónomo, and Beckham Law modes.
Frequently Asked Questions
How is IRPF income tax calculated in Spain?
IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's progressive income tax. In 2026 the national scale has six brackets: 19% up to €12 450, 24% up to €20 200, 30% up to €35 200, 37% up to €60 000, 45% up to €300 000, and 47% above. Before applying brackets, employees subtract a €2 000 employment expense deduction and a €5 550 personal allowance.
How much social security does an employee pay in Spain?
Employees pay 6.50% of their gross salary as social security contributions (contingencias comunes plus unemployment). The employer pays a much larger share (~30%) on top. The employee's 6.50% is deducted before arriving at net pay. A solidarity contribution also applies on salary above the SS cap (€61 214/year).
How is autónomo tax calculated in Spain?
Self-employed workers (autónomos) pay income-based monthly RETA social security quotas ranging from €2 400/year to €8 640/year based on their monthly net income. SS quotas are deductible for IRPF, and a 7% gastos de difícil justificación deduction applies under estimación directa simplificada. IRPF brackets apply to the resulting taxable base, with the €5 550 mínimo personal applied as a tax credit.
What is the Beckham Law (Ley Beckham)?
The Beckham Law (régimen especial de trabajadores desplazados) allows qualifying expats working in Spain to pay a flat 24% IRPF on income up to €600 000, and 47% above that, for up to 6 years. It requires a formal application and is available to those who haven't been Spanish tax residents in the previous 5 years. Social security still applies at the standard 6.50% rate.
What is the effective tax rate for a €50 000 salary in Spain?
For an employee earning €50 000/year, the effective total deduction rate (IRPF + social security) is approximately 28–30%. This results in a monthly net of around €3 000. The exact figure depends on personal circumstances including family deductions, regional supplements, and other allowances not included in this simplified calculation.
Does Spain have regional income tax differences?
Yes. Spain's IRPF has a national scale and a regional (autonómica) scale. This calculator uses the national scale only. Each autonomous community adds its own brackets which can increase or decrease the total IRPF rate. Madrid generally has the lowest regional rates; other communities may charge more.
Is the Spain calculator accurate for 2026?
This calculator uses 2026 national IRPF brackets, the standard deductions (€2 000 employment deduction + €5 550 mínimo personal as a tax credit), and the 6.50% employee social security rate. It does not include regional IRPF supplements, family deductions, or pension contribution deductions. For a precise calculation, consult a gestor or tax advisor.