Spain net salary calculator 2026
Enter your gross annual salary to see how much you will take home each month in Spain, your income tax (IRPF) withholding rate and how much you pay to Social Security.
Estimate based on 2026 rules for the common tax system, the Basque Country and Navarre. Your actual withholding is set by your employer using your personal details and may vary with benefits in kind, variable pay, disability or adjustments.
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How we calculate your net salary
The calculation follows the same steps a Spanish employer uses to prepare your payslip:
- Social Security. We apply your 2026 contributions to your gross annual salary, capped at the maximum contribution base of €5,101.20 a month. Above that cap, we add the solidarity contribution.
- Withholding base. From your gross salary we subtract your contributions, the employment income reduction (which benefits lower salaries) and €2,000 of general deductible expenses.
- IRPF amount. We apply the progressive withholding scale (from 19% to 47%) and subtract the amount corresponding to your personal and family allowance: €5,550 plus amounts for age and children.
- Withholding rate. We divide the tax amount by your gross salary. That percentage is applied to every payment. If your salary is below the tax-free threshold, withholding is zero; on a temporary contract of less than a year, the minimum is 2%.
In the Basque Country and Navarre income tax is regional (foral) and the calculation is more direct: each regional treasury publishes a table that assigns a withholding percentage based on gross annual salary and number of children. We explain it in our guide to IRPF in the Basque Country and Navarre.
For a step-by-step example, read our guide to calculating net salary.
Net salary examples for 2026
For an employee under the common system, single, no children, under 65, with a permanent contract and 14 payments:
| Gross annual | IRPF withholding | Net annual | Net monthly (14 payments) |
|---|---|---|---|
| €20,000 | 8.87% | €16,926 | €1,194 |
| €25,000 | 14.09% | €19,853 | €1,399 |
| €30,000 | 16.42% | €23,124 | €1,629 |
| €45,000 | 21.06% | €32,598 | €2,294 |
| €60,000 | 24.44% | €41,436 | €2,913 |
No Social Security is deducted in the months with an extra payment, because extra payments are already contributed for proportionally every month.
Frequently asked questions
What is the difference between gross and net salary?
Gross salary is the amount agreed in your contract before tax. Net salary is what reaches your bank account after deducting income tax withholding (IRPF) and your Social Security contributions.
Why doesn't my payslip match the calculator exactly?
Your employer calculates withholding using your Form 145 details, variable pay, benefits in kind and adjustments during the year. Our figure is a close estimate for a fixed salary.
Do I earn the same per year with 12 or 14 payments?
Yes. Your annual net pay is the same; only the timing changes. With 14 payments you get less each month, but you receive two extra payments, usually in summer and at Christmas.
How much do employees pay to Social Security in 2026?
An employee on a permanent contract pays 6.50% of their contribution base: 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the MEI. On a temporary contract, unemployment rises to 1.60%.
Does it work for the Basque Country and Navarre?
Yes. Choose your region under “Where do you pay tax?”. For Álava, Bizkaia, Gipuzkoa and Navarre we apply their own 2026 withholding tables, which depend on gross salary and number of children. Social Security is the same throughout Spain.