Income tax in the Basque Country and Navarre: how withholding works in 2026
The Basque Country and Navarre have a regional (foral) tax system: their own treasuries regulate and collect income tax. That is why payroll withholding is calculated differently there than in the rest of Spain.
Where do I pay tax?
You pay tax in the region where you have your habitual residence, that is, where you live for more than 183 days a year. It does not matter where your employer is based.
How regional withholding is calculated
Under the common system the employer applies an algorithm. In the foral regions the system is more direct: each treasury publishes a table of percentages. The employer looks up the row for your gross annual salary and the column for your number of children, and that percentage is applied to every payslip.
For low and middle salaries, regional withholding is usually somewhat lower. Remember that withholding is an advance payment: what you really pay is settled in your annual tax return.
What about Social Security?
It is the same throughout Spain. A worker in Bilbao, Pamplona or Madrid contributes exactly the same percentage: 6.50% on a permanent contract in 2026.
Calculate your salary
In the net salary calculator, choose your region under “Where do you pay tax?” and you will see your withholding and net pay using the 2026 regional tables.