Spain · Tax year 2026
Spain Salary Calculator
Enter your gross annual salary to see your net pay after IRPF income tax withholding and employee Social Security. Results follow the 2026 Agencia Tributaria withholding algorithm for a single employee with no children on a general permanent contract in the common-regime territory.
Worked example: €30,000 salary
Employee Social Security is 6.50% of €30,000, which is €1,950.00. The withholding algorithm gives a rate of 16.42% on gross pay, so €4,926.00 of IRPF is withheld. Take-home pay is €30,000 - €1,950.00 - €4,926.00 = €23,124.00 a year, or €1,927.00 a month over 12 payments.
This example is checked against a hand-calculated test in our code. It assumes a single employee with no children, under 65, on a general permanent contract.
How we calculate this
No IRPF is withheld on gross pay of €15,876 or less. Above that, the algorithm deducts Social Security, a €2,000 expense allowance and a reduction for lower work incomes, applies the progressive scale from 19% to 47%, subtracts the tax on the €5,550 personal minimum and divides the result by gross pay to get the withholding rate. Employee Social Security is 6.50% (4.70% common, 0.15% MEI, 1.55% unemployment and 0.10% training) on pay up to a monthly base of €5,101.20, plus a solidarity contribution on monthly pay above that.
It is an estimate. Withholding is an advance payment, so your final IRPF is settled in the annual return and can differ. It does not model minimum contribution bases, temporary contracts, family situations or children, the Basque Country, Navarre, Ceuta, Melilla, regional scales or pension plan relief. Amounts you enter as pension or pre-tax contributions only reduce take-home pay here.
Sources: Agencia Tributaria: withholding algorithm and BOE: Orden PJC/297/2026.