Net salary in the Basque Country 2026: gross to net table
In the Basque Country (Álava, Bizkaia and Gipuzkoa), income tax is regulated by the provincial councils (diputaciones forales). Payroll withholding is not calculated with the state scale but with a regional table that assigns a percentage based on gross annual salary and number of children.
For example, with €30,000 gross a year, a single employee with no children takes home about €1,659 a month in the Basque Country in 14 payments (withholding of 15%), compared with €1,629 under the common system.
Net salary table in the Basque Country (2026)
Net amount of a regular payment, permanent contract, under 65:
| Gross annual | Withholding (no children) | Net, 14 payments, no children | 1 child | 2 children | Net, 12 payments, no children |
|---|---|---|---|---|---|
| €18,000 | 0% | €1,188 | €1,188 | €1,188 | €1,403 |
| €20,000 | 0% | €1,320 | €1,320 | €1,320 | €1,558 |
| €22,000 | 9% | €1,311 | €1,342 | €1,374 | €1,549 |
| €24,000 | 11% | €1,396 | €1,413 | €1,447 | €1,650 |
| €25,000 | 12% | €1,436 | €1,454 | €1,490 | €1,698 |
| €28,000 | 14% | €1,568 | €1,588 | €1,628 | €1,855 |
| €30,000 | 15% | €1,659 | €1,680 | €1,702 | €1,963 |
| €32,000 | 15% | €1,770 | €1,792 | €1,815 | €2,093 |
| €35,000 | 16% | €1,910 | €1,935 | €1,960 | €2,260 |
| €40,000 | 17% | €2,155 | €2,183 | €2,212 | €2,550 |
| €45,000 | 19% | €2,360 | €2,392 | €2,424 | €2,794 |
| €50,000 | 20% | €2,586 | €2,622 | €2,658 | €3,063 |
| €60,000 | 22% | €3,018 | €3,061 | €3,061 | €3,575 |
| €70,000 | 24% | €3,467 | €3,517 | €3,517 | €4,100 |
What is different from the rest of Spain
- Only income tax changes. Social Security is the same throughout Spain: 6.50% on a permanent contract.
- Where you live matters, not where your employer is. You pay tax where you have your habitual residence.
- Age and your spouse's situation do not change withholding in the regional table; the number of children does.
We explain it in more detail in our guide to IRPF in the Basque Country and Navarre. For your exact case, choose “Basque Country” in the net salary calculator.