Spain net salary calculator 2026
Depends on the country
Work out how much you will take home each month from your gross annual salary in Spain: 2026 Social Security contributions and income tax (IRPF) withholding, based on your family situation.
Net per month
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Net per year
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Income tax withholding
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Income tax per year
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Social Security per year
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Salary breakdown
| Item | Per year | In each regular payslip |
|---|
- Withholding is an advance payment of the tax: when you file your tax return you may owe more or get a refund.
- Calculated with the general withholding procedure for the whole year. If your salary or employer changes during the year, your employer adjusts the rate and it may differ.
- Does not include dependent parents, spousal support, child support payments, the home purchase deduction or benefits in kind.
How it is calculated
- Social Security = monthly base (gross annual ÷ 12, capped at €5,101.20) × 6.50% (permanent) or 6.55% (temporary), plus the solidarity contribution if you earn above the cap.
- Withholding base = gross − Social Security − €2,000 of other expenses − earned income reduction (if net employment income is below €19,747.50).
- Tax = withholding scale applied to the base − scale applied to the personal and family allowance. Rate = tax ÷ gross, to two decimals; with the limits in arts. 81 and 85.3 of the Regulation.
- Net = gross − Social Security − withholding.
Assumptions
- Common tax territory (excludes the Basque Country and Navarre), tax year 2026.
- Children count by half unless the allowance belongs only to you.
- The calculation uses the full-year salary; it does not include mid-year adjustments.
Sources
- Order PJC/297/2026 of 30 March on 2026 Social Security contributions (BOE-A-2026-7296), arts. 2, 4, 16, 17 and 33.
- Personal Income Tax Regulation, Royal Decree 439/2007 (BOE-A-2007-6820), arts. 80 to 86, consolidated text last amended on 7 October 2026.
- Personal Income Tax Act 35/2006 (BOE-A-2006-20764), arts. 19 and 57 to 60, same consolidated text. Retrieved on 3 November 2026.