Spain Salary Calculator 2026
Gross-to-net salary calculator for Spain. For employees and freelancers (Autónomo).
Sourced from official government publications
Net monthly salary
EUR 2 254
EUR 27 051 / year
75.1% take-home
Effective tax rate
24.9%
of gross salary
Deductions
EUR 746
per month
| Deduction | Amountper month | Rate |
|---|---|---|
| Gross salary | EUR 3 000 | |
| SOCIAL CONTRIBUTIONS | ||
| Social Security (Seguridad Social) | EUR 195 | 6.5% |
| INCOME TAX | ||
| Income Tax (IRPF) | EUR 639 | 30.0% |
| Personal allowance credit (Mínimo personal)— tax credit | EUR -88 | — |
| Total deductions | EUR 746 | 24.9% |
| Net salary | EUR 2 254 | |
Effective rate
24.9%
Marginal rate
30.0%
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Frequently asked questions
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.
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).
Self-employed workers (autónomos) pay income-based monthly RETA social security quotas ranging from EUR 2 400/year to EUR 7 080/year based on their monthly net income. SS quotas are deductible for IRPF, and a 7% hard-to-justify expenses deduction (gastos de difícil justificación) applies under the simplified direct estimation regime (estimación directa simplificada). IRPF brackets apply to the resulting taxable base, with the €5 550 personal allowance (mínimo personal) applied as a tax credit.
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.
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.
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.
This calculator uses 2026 national IRPF brackets, the standard deductions (€2 000 employment deduction + €5 550 personal allowance — 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 (Spanish tax agent) or tax advisor.