Employment · Payroll 2026

Spain Net Salary Calculator 2026: How Much Do I Take Home?

Calculate your monthly and annual net salary in Spain 2026. Complete breakdown: employee Social Security contributions (6.50%) + real IRPF by autonomous community. Data verified against Orden PJC/297/2026 and the IRPF Act.

SS 6.50% — Orden PJC/297/2026 IRPF by region · 2026 brackets No sign-up · No PDF gate

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Employee · Tax year 2026 (contributions per Orden PJC/297/2026)

* 2025 brackets — 2026 official scale pending

Annual net is the same in both cases

How net salary is calculated in Spain 2026: methodology

An employee's net salary is obtained by applying two successive deductions to the gross salary:

  1. Employee Social Security contribution (6.50%): set by Orden PJC/297/2026 (BOE 31 March 2026). It comprises: common contingencies 4.70%, unemployment 1.55%, vocational training 0.10%, and MEI 0.15%. Applied to the gross salary (without a maximum base for salaries up to ~€59,000; above that a cap may limit contributions).
  2. IRPF tax liability (cuota líquida): SS contributions are deductible as employment expenses under Article 19.2 LIRPF, reducing the taxable base before the brackets are applied. The calculation follows the IRPF Act: deductible expenses (€2,000 + employee SS), employment income reduction (Art. 20, up to €7,302 for income below €13,115), taxable base, personal and family minimum (Arts. 57–61), and the state + regional scale (Art. 63).
  3. Net salary = gross − employee SS − IRPF liability.

The monthly net varies depending on whether the contract provides 12 or 14 payments (the annual figure is identical). The difference between autonomous communities is due exclusively to the regional IRPF: Social Security is national and uniform for all employees.

Employee Social Security contributions in Spain 2026

Employee contribution rates are set by Orden PJC/297/2026 (BOE 31 March 2026) and are uniform across Spain.

Employee Social Security contributions Spain 2026
Contribution item Employee rate
Common contingencies 4.70%
Unemployment (permanent contract) 1.55%
Vocational training 0.10%
MEI (Intergenerational Equity Mechanism) 0.15%
TOTAL employee contribution 2026 6.50%

Source: Orden PJC/297/2026 (BOE 31/03/2026). The maximum contribution base 2026 limits effective contributions for salaries above ~€59,000/year.

2026 combined IRPF brackets (state + regional)

IRPF is the second major deduction from net pay. Combined marginal rates (state + regional) by autonomous community:

Combined IRPF 2026 rates by bracket and autonomous community
Taxable base Madrid Catalonia Andalusia Murcia* Valencia*
Up to €12,450 18.0% 19.0% 19.0% 19.0% 18.5–21.5%
€12,450 – €20,200 20.5–24.8% 21.5–24.5% 21.5–24.0% 23.2% 24.0%
€20,200 – €35,200 27.8% 27.5–34.0% 27.0–30.0% 28.3–32.9% 27.0–32.5%
€35,200 – €60,000 31.3–39.0% 37.5–40.0% 37.0% 36.4% 36.0–41.0%
€60,000 – €300,000 43.0% 44.0–48.0% 45.0% 45.0% 45.0–52.0%
Over €300,000 45.0% 50.0% 47.0% 47.0% 54.0%

* Murcia and Valencia brackets based on 2025 budgets. Source: IRPF Act (BOE-A-2006-20764) · AEAT Renta 2025 Manual

Frequently asked questions about net salary in Spain 2026

How is net salary calculated in Spain in 2026?
Your net salary is your gross salary minus two deductions: (1) employee Social Security contributions (6.50%: 4.70% common contingencies + 1.55% unemployment + 0.10% vocational training + 0.15% MEI) and (2) IRPF income tax withholding, calculated using the brackets for your autonomous community. On a €30,000 gross salary in Madrid, the estimated annual net is approximately €23,200.
What percentage does Social Security deduct from an employee's salary?
In 2026, employees contribute 6.50% of their gross salary to Social Security: common contingencies 4.70%, unemployment 1.55%, vocational training 0.10%, and the Intergenerational Equity Mechanism (MEI) 0.15%. Source: Orden PJC/297/2026 (BOE 31 March 2026). For salaries above approximately €59,000 per year, a maximum contribution base limits effective contributions beyond that threshold.
Are Social Security contributions deductible for IRPF income tax purposes?
Yes. Employee Social Security contributions are deductible as employment expenses under Article 19.2 of the IRPF Act (Ley 35/2006). This reduces the IRPF taxable base before the brackets are applied, meaning the actual effective rate is somewhat lower than it might appear. This calculator applies this deduction automatically.
How much does net salary vary by autonomous community?
The difference is due exclusively to regional IRPF rates — Social Security is uniform across all of Spain. On a €60,000 gross salary, net pay in Madrid can exceed Catalonia by more than €2,000 per year. Madrid applies the lowest regional rates (8.5%–20.5%) while Catalonia has the highest (up to 25.5%). Enter your salary and change the autonomous community to see the exact difference.
What is the difference between 12 and 14 monthly payments?
Your annual net salary is identical in both cases — only the distribution changes. With 14 payments, you receive 12 ordinary monthly payments plus two bonus payments (usually in June and December). With 12 payments, the bonuses are spread across 12 months, resulting in higher monthly amounts but no separate bonus payments. Social Security and IRPF are identical in both arrangements on the total annual gross.
How can an employee optimise their IRPF withholding?
The main legal levers to reduce monthly withholding are: (1) pension plan contributions (deductible up to €1,500/year for individual plans, Art. 52 LIRPF), (2) notifying your employer of updated personal circumstances (children, age, disability) via modelo 145, (3) requesting a withholding rate change if your situation has changed during the year. In joint-filing scenarios, comparing with individual filing can generate significant savings. Our advisers can calculate the optimal withholding rate for your payslip.
What is the net salary on a €30,000 gross salary in Madrid in 2026?
On a €30,000 gross salary in Madrid, single with no children and 14 payments, the estimated net is approximately €1,673 per payment (€23,417 annually). Approximate breakdown: employee SS €1,950 (6.5%), IRPF tax base €26,050, IRPF liability ~€4,633 (effective rate ~15.4%), annual net ~€23,417. This is an estimate — enter your exact data in the calculator for a personalised figure.

Further reading

Related calculators

Spain IRPF 2026 CalculatorSpain Employer Cost Calculator 2026Spain Severance Calculator

Key concepts

Social Security contributionsIncome tax (IRPF)Employer of RecordPayroll in Spain
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Methodology and sources

This calculator applies the applicable legal mechanics for computing the net salary of employees in Spain 2026. SS contributions are based on the rates in Orden PJC/297/2026; IRPF applies the state scale (LIRPF) plus the regional scale for the selected autonomous community, deducting SS as employment expenses (Art. 19.2 LIRPF).

Assumptions applied by this calculator

Employee SS contribution (6.50%)
The 6.50% rate is applied to the full annual gross salary. For gross salaries above the 2026 maximum contribution base (~€59,000/year estimated), the effective rate on the excess is lower. This calculator does not apply the cap for simplicity — for high gross salaries, actual SS may be somewhat less than shown.
SS deductibility for IRPF (Art. 19.2 LIRPF)
Employee SS contributions are deductible employment expenses under Art. 19.2 LIRPF. They are added to the €2,000 fixed expenses to obtain total deductible expenses, which reduce the taxable base before the brackets are applied.
Personal and family minimum
General personal minimum: €5,550 (Art. 57 LIRPF). Age supplements: +€1,150 for ≥65 years, +€1,400 for ≥75 years. Disability: +€3,000 (33%–65%), +€9,000 (≥65% or limited mobility), +€12,000 (≥65% + care assistance). Child minimum: €2,400/1st, €2,700/2nd, €4,000/3rd, €4,500/4th+.
Regional scale
For Murcia and Valencia, the 2025 brackets are applied (pending official 2026 update). The calculation is indicative for these two communities.

Official sources

Last reviewed: 2026-07-01

Reviewed by: Bárbara Botía — Of Counsel · ICAM member 11.233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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