In short
- Net = gross − Social Security − IRPF withholding.
- On a permanent contract you pay 6.50% of your contribution base, up to a monthly cap.
- Withholding depends on your salary and family situation, and it is not the final tax.
From gross to net
Your gross salary is what you agree with your employer. What reaches your account, the net salary, is the gross minus two deductions: your Social Security contributions and IRPF withholding, an advance payment of Spanish income tax.
Social Security
In 2026, on a permanent contract, you pay 6.50% of your contribution base: 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the intergenerational equity mechanism. On a temporary contract, unemployment rises to 1.60%.
The base is your monthly salary with extra payments spread over the year, capped at €5,101.20 a month. If you earn more, you also pay a small solidarity contribution on the excess.
IRPF withholding
Your employer works out a percentage for the whole year using an official procedure. It starts from your annual salary, subtracts Social Security, €2,000 of expenses and, on low salaries, an extra reduction. It applies a scale from 19% to 47% to the result and subtracts the amount for your personal and family allowance (€5,550, plus amounts for children, age or disability).
That is why two people with the same salary can have different withholding: children, family situation or the type of contract change the percentage.
A worked example
| Gross annual salary | €30,000 |
| Social Security | €1,950 |
| IRPF withholding, no children | 16.42%: €4,926 |
| Net | €23,124 a year: €1,628.50 a month and €1,791 in each extra payment |
With two children, one of them under 3, withholding falls to 13.92% and net pay rises to €23,874 a year.
Withholding is not the final tax
Withholding is an advance payment. When you file your tax return, the final tax is worked out with your region's scale and your deductions, and you may owe more or get a refund.
Work it out with your numbers
The calculator gives you monthly and annual net pay with a breakdown of each item, based on your payments, contract and family situation.