Spain Net Salary Calculator 2026 (Sueldo Bruto a Neto)
Spanish net salary is gross pay minus Social Security (6.50% for a permanent contract in 2026, including 0.15% MEI, on pay up to €5,101.20 a month) and IRPF income tax. IRPF adds a state scale (9.5% to 24.5%) and your region's scale, after €2,000 of expenses, a work income reduction for low pay and a €5,550 personal minimum.
| Yearly | Monthly |
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· Calculated with AiStaffo
Tax and deduction rules (2026)
| Social Security (employee) 2026 | Common contingencies 4.70%, unemployment 1.55% (1.60% fixed-term), training 0.10%, MEI 0.15%: 6.50% in total. |
|---|---|
| Contribution base 2026 | Maximum €5,101.20 a month (€61,214.40 a year with extra payments spread). Above it a solidarity contribution applies: employee 0.19%, 0.21% or 0.24%. |
| Deductible expenses | Social Security contributions plus €2,000 general expenses. |
| Work income reduction | €7,302 if net work income is up to €14,852, falling to zero at €19,747.50. |
| Personal minimum | €5,550 (state). Madrid €5,956.65, Andalusia €5,790, Valencia €6,105 for the regional part. |
| IRPF state scale | 9.5% to €12,450; 12% to €20,200; 15% to €35,200; 18.5% to €60,000; 22.5% to €300,000; 24.5% above. |
| Regional scale | Added on top of the state scale. Madrid 8.5%–20.5%; Catalonia 9.5%–25.5%; Andalusia 9.5%–22.5%; Valencia 8.8%–29.35% (2026). |
| Low-salary deduction 2026 | Up to €590.89 off the tax for gross pay up to €17,094, reducing to zero at €20,048.45 (RDL 5/2026). |
Worked example
€30,000 a year, permanent contract, living in Madrid, single, no children.
Social Security: 6.50% × €30,000 = €1,950 (4.70% + 1.55% + 0.10% + 0.15%).
Net work income €28,050, minus €2,000 general expenses = taxable base €26,050 (no work income reduction at this level).
State tax: scale on €26,050 = €2,990.25, minus scale on the €5,550 minimum (€527.25) = €2,463. Madrid tax: €2,641.34 minus €506.32 on its €5,956.65 minimum = €2,135.02. IRPF total €4,598.02.
Net salary = €30,000 − €1,950 − €4,598.02 = €23,451.98 a year: €1,954.33 a month in 12 payments or €1,675.14 in 14.
What changed in 2026
The maximum contribution base rose to €5,101.20 a month and the MEI rose to 0.90% (0.15% paid by the employee). The solidarity contribution on pay above the maximum base went up again. A new deduction of up to €590.89 means people on or near the minimum wage (€17,094 a year) pay no IRPF. Valencia cut every regional rate for 2026.
Regions with their own rules
The Basque Country and Navarre have their own income tax systems and are not covered. The other regions set their own scale on top of the state one; if yours is not listed, the calculator uses a regional scale equal to the state scale, which is close for most regions but not exact.
For employers
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Please note: figures follow the published 2026 rates as checked on 21 October 2026 for a resident employee in the standard case. It assumes a single taxpayer with no children, only employment income and the general Social Security scheme. It does not cover the Basque Country and Navarre, Ceuta and Melilla, family and disability minimums, regional deductions (rent, children), pension plan contributions, or the exact withholding rate your employer applies. This is a guide, not tax advice; your payslip can differ because of tax codes, benefits and timing.
Sources
Questions people ask
How much is €30,000 gross in net salary in Spain?
How much Social Security does an employee pay in 2026?
Why does my region change my tax?
Do I pay IRPF on the minimum wage?
Is the net different with 14 payments?
Is this my monthly withholding (retención)?
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