Spain Salary Calculator 2026
Gross-to-net salary calculator for Spain. For employees and freelancers (Autónomo).
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Spain in 2026
This calculator models 5 tax regimes for Spain — 2 for employed staff and 3 for freelancers and company owners. All amounts are calculated in EUR and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee — Régimen general (IRPF + RETA común)
Standard Spanish employment under the régimen general. Combined IRPF (federal half + autonomous-community regional half — Madrid is the lowest combined; Cataluña tops the scale). Employee Seguridad Social at 6.50% on (gross capped at €61 214/year), plus the progressive solidarity contribution above the SS cap. Mínimo personal €5 550 applied as a tax credit.
- Combined IRPF (federal + regional)
- 17 communities + Basque + Navarre
- SS 6.50% (cap €61 214)
- Solidarity contribution above cap
- Mínimo personal: €5 550 credit
Inbound expatriate regime (Beckham Law) — Régimen especial de impatriados
Employees only, new arrivals, no autónomos
Special expat regime under art. 93 LIRPF. Flat 24% IRPF on Spanish-source income up to €600 000 / 47% above. Federal-only — autonomous-community brackets do NOT apply (Madrid and Cataluña residents pay the same rate). Valid for 6 tax periods (year of arrival + 5). Eligibility: not Spanish tax resident in the prior 5 years, employment / digital-nomad-visa / qualifying research pathway. Self-employed autónomos do NOT qualify.
- 24% flat up to €600 000
- 47% above €600 000
- No regional split
- Valid 6 tax periods
- Employees + DNV only — no autónomos
Requires formal application within 6 months of starting Spanish work. Foreign-source income largely exempt (out of SalaryCalc scope).
Freelance, self-employed and company regimes
Self-employed + flat rate (Tarifa Plana) — Autónomo (RETA)
First 12 months only
Self-employment under the Régimen Especial de Trabajadores Autónomos with the first-12-months reduced cuota (Tarifa Plana €88.64/month, vs €200–590/month under the standard 15-tramo schedule). Same combined IRPF brackets (federal + regional) as the Standard Employee path, with the 5% gastos de difícil justificación deduction (estimación directa simplificada, capped at €2 000/year). Mínimo personal €5 550 applied as a tax credit.
- Tarifa Plana cuota: €88.64/mo
- 5% gastos de difícil justificación (máx. €2 000)
- Combined IRPF (region-aware)
- Mínimo personal: €5 550 credit
- First 12 months only
Eligibility: first-time RETA registration (not having been autónomo in the prior 2 years). Some communities (Madrid, Andalucía, Baleares) offer Cuota Cero schemes on top of Tarifa Plana — not modelled in Phase C.
Self-employed standard (RETA) — Autónomo (cuota estándar)
Standard self-employment under RETA — full 15-tramo income-based cuota (€200/mo at the lowest tramo → €590/mo at tramo 15). Annual regularización against real income (auto reconciliation against AEAT data). Same combined IRPF brackets as Tarifa Plana variant; the only difference is the cuota schedule.
- RETA tramos €200–€590/mo
- 5% gastos de difícil justificación (máx. €2 000)
- Combined IRPF (region-aware)
- Mínimo personal: €5 550 credit
- Post-Tarifa-Plana / Cuota Cero
Private limited company (SL) — Sociedad Limitada
Corporate structure — CIT 19%/21% microempresa (15% startup) + dividend tax
Limited-company structure (Sociedad Limitada). Three layers: the administrador’s RETA cuota as autónomo societario (€448.69/month minimum in 2026, payable even at zero salary), corporate CIT (DT 44ª LIS microempresa scale for 2026: 19% on the first €50 000 of profit and 21% above, or 15% for the first 2 tax periods of a Ley-28/2022 certified startup), and shareholder-level savings-income dividend tax (19–30%). Director salary is region-aware for IRPF and corporate-deductible. At full payout the all-in burden is ≈ 40% at €200k revenue but close to 50% below ~€30k, because the RETA cuota is fixed.
- RETA societario: €448.69/mo min
- CIT 19% / 21% microempresa (15% startup)
- Dividend brackets 19/21/23/27/30%
- Director salary via PAYE (IRPF only)
- Retained earnings out of net
- Min capital: SL €3 000
Director salary must be at fair-market value to deduct against CIT (Hacienda anti-abuse rules). The RETA cuota is modelled as company-borne and corporate-deductible, the usual arrangement for an owner-managed SL; strictly it is the administrador’s personal liability, and when the company settles it the amount is also retribución en especie for them (that second-order IRPF effect is not modelled).
Official sources for Spain
The rates and thresholds above are taken from Agencia Tributaria and Seguridad Social — 2026 IRPF and RETA rates.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
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 (estatal) scale and a regional (autonómica) scale. This calculator applies both: pick your community and it uses that community's published 2026 autonomic scale on top of the state scale. Madrid has the lowest top combined rate (45%) and the Comunidad Valenciana the highest (54%). Ceuta and Melilla apply the 60% quota deduction, and the Basque Country and Navarre use their own foral tariffs.
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.