Spain net salary calculator 2026
The calculator subtracts employee Social Security contributions (contingencias comunes, desempleo, FP and MEI) and IRPF income tax split into state and autonomous-community components under Ley 35/2006. All 2026 rates come from official primary sources: Orden PJC/297/2026 (BOE) for SS contributions and the AEAT manual for IRPF bracket scales. Estimate only; verify with a payroll professional.
| Gross salary | €2,000.00 |
| Employee SS contributions (cuotas SS) | -€130.00 |
| Solidarity surcharge (cotización solidaridad) | -€0.00 |
| State income tax (IRPF estatal) | -€135.13 |
| Regional income tax (IRPF autonómico) | -€120.96 |
| Net salary | €1,613.92 |
Effective deduction rate 19.3 % · of which income tax 12.8 %
How this is calculated
- Establish the monthly Social Security contribution base (base de cotización): clamp the gross monthly salary between the professional-group minimum (e.g., €1,424.40/month for groups 4–7) and the 2026 ceiling of €5,101.20/month set by Orden PJC/297/2026 (BOE). For 14-payment contracts, SS always uses the full annual gross divided by 12.
- Deduct employee Social Security contributions from the capped base: contingencias comunes 4.70%, unemployment (desempleo) 1.55% for indefinite contracts or 1.60% for temporary contracts, vocational training (FP) 0.10%, and the Intergenerational Equity Mechanism (MEI) 0.15% — totalling 6.50% for indefinite contracts. A solidarity surcharge (cotización de solidaridad) applies in three tiers on salary above the €5,101.20/month ceiling.
- Compute taxable work income (rendimiento neto del trabajo): subtract annual SS contributions and the Art. 19 flat expense allowance of €2,000 from gross annual salary, then apply the Art. 20 work-income reduction — up to €7,302 for annual net work income below €14,852, phasing to zero above €19,747.50 — to obtain the general taxable base (base liquidable general).
- Calculate the personal and family minimum (mínimo personal y familiar, Arts. 57–60 Ley 35/2006): base amount €5,550, plus age supplements for taxpayers aged 65 and over (and an additional supplement at 75), plus per-child amounts — €2,400 for the first child, €2,700 for the second, €4,000 for the third, €4,500 for each additional child — and an extra €2,800 per child under age 3.
- Apply the IRPF scales: the progressive state scale (Art. 63 Ley 35/2006, 9.5%–24.5%) and the chosen regional scale (e.g., Madrid 8.5%–20.5%) are each applied to both the taxable base and the personal minimum; subtracting the tax on the minimum from the tax on the full base gives the net state and regional tax payable.
- Calculate net salary: gross annual salary minus total employee SS contributions minus total IRPF (state component plus regional component). Net monthly salary equals net annual divided by 12.
FAQ
What deductions does an employee pay in Spain?
Two mandatory deductions apply: Social Security contributions — 6.50% of the contribution base for indefinite contracts in 2026 — and IRPF income-tax withholding, whose rate depends on annual gross salary, autonomous community, family situation, and age.
How does the autonomous community affect take-home pay?
Each autonomous community sets its own regional IRPF scale applied alongside the national scale. Madrid uses rates from 8.50% to 20.50%; Catalonia uses 9.50% to 25.50%. The same gross salary can result in meaningfully different net pay depending on where you work.
What is the difference between 12 and 14 salary payments (pagas)?
The annual gross total is identical. With 14 payments, the employee receives 12 ordinary monthly payments plus two statutory bonus payments (pagas extraordinarias) under Art. 31 of the Estatuto de los Trabajadores. Social Security contributions are always calculated on the full annual gross divided by 12, regardless of the payment structure chosen.
What is the Social Security contribution ceiling?
The maximum monthly contribution base (tope máximo de cotización) is €5,101.20 for 2026, set by Real Decreto-ley 3/2026 and confirmed by Orden PJC/297/2026. Salary above this ceiling does not attract standard SS contributions, though a solidarity surcharge applies on the excess in three ascending tiers.
Does the calculator include the Art. 20 work-income reduction?
Yes. The reducción por rendimientos del trabajo (Art. 20 Ley 35/2006) is applied automatically. The maximum reduction of €7,302 applies to annual net work income below €14,852; it phases out linearly to zero for income above €19,747.50.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 197 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Boletín Oficial del Estado — Orden PJC/297/2026, de 30 de marzo — tipos de cotización Régimen General Art. 4.a
- Boletín Oficial del Estado — Ley 35/2006 IRPF consolidada Art. 63 — escala estatal, última modificación 29/04/2026
- Agencia Estatal de Administración Tributaria — AEAT Manual Práctico Renta 2025 — escala autonómica Madrid (2026 under prórroga, same as 2025)
- Agencia Estatal de Administración Tributaria — AEAT Manual Práctico Renta 2025 — escala autonómica Cataluña (Art. 611-1 DL 1/2024; 2026 under prórroga, same as 2025)
- Agencia Estatal de Administración Tributaria — AEAT Manual Práctico Renta 2025 — escala autonómica Andalucía (Art. 23 Ley 5/2021 tributos cedidos; 2026 under prórroga, same as 2025)
- Boletín Oficial del Estado — Ley 26/2014 — additional €2,000 for workers accepting position in different municipality
- Agencia Estatal de Administración Tributaria — AEAT practical example — confirms €3,500 additional deduction for active worker with disability 33%-64%
- Agencia Estatal de Administración Tributaria — AEAT Manual 2025 Fase 3 — reducción máxima por obtención de rendimientos del trabajo
- Boletín Oficial del Estado — Orden PJC/297/2026, Art. 18.2 y 37 — RETA contingencias comunes 28.30%
- Boletín Oficial del Estado — RDL 13/2022 — Art. 308.1.c.a LGSS: 7% deducción genérica for estimación directa autónomos
- Boletín Oficial del Estado — RDL 3/2026 — does not specify tarifa plana amount; LPGE 2026 not enacted; likely continues at 80 EUR under prórroga but no confirmed source
- Boletín Oficial del Estado — RD 439/2007 Reglamento IRPF Art. 110.1 — pagos fraccionados 20% (permanent law)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
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