Spain net salary calculator: gross to take-home pay

Name: Spain net salary calculator
Author: Richard Injante

Working in Spain? See your take-home pay: employee social security, IRPF withholding by the official method and what each payment brings.

Content reviewed by Richard Injante Published by SolucionesAhora.com Updated on 2026-10-08 Data updated 2026-10-07 How we verify

Calculator inputs

Enter your figures, or press “See example” to watch it work.
If your case is unusual, open “Advanced options”.
Read the result and, below it, what it means and how it was worked out.

Annual gross salary €

The total you are paid in a year before tax and social security, extra payments included whether or not they are spread across the months. If you receive foreseeable commissions or bonuses, add them: withholding is based on what you will earn during the year.

As stated in your contract

Number of payments

With 14 payments you get 12 monthly salaries plus two extra ones, usually in June and December. With 12 payments the extras are spread across the months. The annual net is the same; what changes is what each payslip shows.

Family situation (optional)

It decides from what salary withholding starts and the family allowance. “Other” covers people without children and married people whose spouse earns over €1,500 a year. “Spouse without income” is a married person whose spouse earns no more than €1,500. “Single parent” means living with children and no spouse, entitled to the single-parent reduction.

Children or descendants (optional)

Children or descendants under 25 (or with a disability) who live with you and earn under €8,000 a year. With more than two, a further €600 reduction applies to the withholding base.

Under 25

Contract type (optional)

On an open-ended contract the worker’s unemployment contribution is 1.55%; on a temporary one, 1.60%. On temporary contracts under a year, withholding cannot be lower than 2%.

Advanced options

Of whom under 3 (optional)

How many of those children are under three: the allowance per child rises by €2,800 for each.

Extra allowance

Are the children yours alone for tax? (optional)

If the other parent also claims the allowance for them, the employer counts them by half. If only you claim them (single-parent family or agreement), they count in full.

Your age (optional)

From age 66 the personal allowance rises by €1,150, and from 76 by a further €1,400.

For the personal allowance

Contribution group (optional)

Each group has a minimum contribution base. It only matters if your monthly pay is below that base, in which case contributions are paid on the minimum. Group 1: €1,989.30; group 2: €1,649.70; group 3: €1,435.20; groups 4 to 7: €1,424.40.

Rules year (optional)

See the result

Results

Net per payment1,651.71€

Annual net23,124

Social security (annual)1,950

IRPF withholding (annual)4,926

Withholding rate16.42%

Worker’s contribution rate6.50%

Social security per month162.50

Withholding base26,050

Personal and family allowance5,550

Deductions as % of gross22.9%

Annual net 23,124 (77.1 %)
Social security (annual) 1,950 (6.5 %)
IRPF withholding (annual) 4,926 (16.4 %)

See the working step by step

Monthly contribution base = € 2,500 × 6.50% = € 162.50 a month = € 1,950 a year
Withholding base = 30,000 − social security − 2,000 − reduction € 0 = € 26,050
Personal and family allowance = € 5,550
Withholding amount = scale(base) − scale(allowance) = € 4,926
Withholding rate = 16.42% → IRPF = € 4,926
Annual net = 30,000 − 1,950 − 4,926 = € 23,124

Data updated 2026-10-07 · Indicative result: it does not replace professional advice

In short

What it calculates: Working in Spain? See your take-home pay: employee social security, IRPF withholding by the official method and what each payment brings.
Formula used: Employee social security:
Example: Example 1. A single parent with one child, €28,000 gross, 14 payments.

Spain net salary calculator

Offered a job in Spain, or hiring someone there? The gross annual salary in the contract is not what reaches the bank: employee social security and IRPF withholding, the advance on personal income tax, come off it. The exact amount depends on family situation, contract type and how the extra payments are spread.

Enter the gross and your situation and you get the net of each payment with the maths shown: what goes to social security, how the withholding rate is built using the official IRPF regulation procedure and why it is what it is.

How it works

Employee social security comes first: on your monthly salary (with extra payments spread), capped at €5,101.20 a month, the rates are 4.70% common contingencies, 1.55% unemployment (1.60% if temporary), 0.10% vocational training and 0.15% for the intergenerational equity mechanism. On an open-ended contract that is 6.50% in total.

Then the withholding rate: from your gross, social security, €2,000 of expenses and, for low pay, a reduction are subtracted; the withholding scale is applied to that base and the amount that would correspond to your personal and family allowance is taken off. The ratio between that amount and your gross is the rate, applied to everything you are paid in the year.

Formula

Employee social security:
monthly base = annual gross ÷ 12 (group minimum, capped at €5,101.20)
monthly contribution = base × (4.70% + 1.55% or 1.60% + 0.10% + 0.15%) + solidarity if above the cap

Withholding base:
base = gross − annual social security − €2,000 − work-income reduction − €600 (if more than 2 children)
reduction: €7,302 if income (gross − SS) is up to €14,852; tapers to 0 at €19,747.50

Withholding amount:
amount = scale(base) − scale(personal and family allowance)
scale: 19% up to €12,450, 24% up to €20,200, 30% up to €35,200, 37% up to €60,000, 45% up to €300,000, 47% above
rate = amount ÷ gross × 100 (two decimals)

Annual net = gross − social security − (gross × rate)
Net per payment = annual net ÷ number of payments

Worked example

Example 1. A single parent with one child, €28,000 gross, 14 payments.
Social security: 28,000 ÷ 12 = €2,333.33 a month × 6.50% = €151.67 a month, €1,820.04 a year.
Withholding base: 28,000 − 1,820.04 − 2,000 = €24,179.96. Allowance: €5,550 plus €2,400 for the child counted in full (single-parent family) = €7,950.
Amount: scale(24,179.96) − scale(7,950) = €3,908.99. Rate: 13.96%, so withholding is €3,908.80.
Annual net: 28,000 − 1,820.04 − 3,908.80 = €22,271.16, or €1,590.80 in each of the 14 payments.

Example 2. €60,000 gross: the 37% band.
Social security: €5,000 a month × 6.50% = €325, €3,900 a year. Base: 60,000 − 3,900 − 2,000 = €54,100.
Scale: 8,725.50 + (54,100 − 35,200) × 37% = €15,718.50; minus scale(5,550) = €1,054.50: €14,664. Rate: 24.44%.
Annual net: 60,000 − 3,900 − 14,664 = €41,436, or €2,959.71 per payment in 14.

Explanation

What comes off a Spanish payslip

Employee social security: in 2026, 4.70% common contingencies, 1.55% unemployment on an open-ended contract (1.60% temporary), 0.10% vocational training and 0.15% for the intergenerational equity mechanism. In total 6.50% of the contribution base on an open-ended contract.
IRPF withholding: an advance on personal income tax that the employer pays to the tax authority for you. It is calculated using the general procedure in the IRPF regulation and applied to all your pay for the year.

For expats and foreign employers

Spain commonly pays salaries in 14 instalments: 12 monthly plus two extra payments, often June and December. Many contracts spread the extras over 12 months instead. The annual net is the same either way.
Withholding is only an advance. The final tax is settled in the annual return (the “Renta”) using the state scale plus your region’s scale and any deductions you qualify for.
The rate depends on what you tell the employer about your family situation, so two colleagues on the same pay can have different rates.
Special regimes for relocated workers and the employer’s own social-security cost are not covered here.

Contribution bases

The monthly base is your pay with the extras spread across the months. It has a maximum, €5,101.20 in 2026, and a minimum that depends on the contribution group. Pay above the maximum is not subject to common-contingency contributions, but a solidarity contribution applies to the excess: 0.19%, 0.21% or 0.24% charged to the worker depending on the band.

How the withholding rate is built

The rate is not a simple scale applied to your gross. The employer starts from your annual pay and subtracts social security, deductible expenses (€2,000) and, for low earners, a work-income reduction. The withholding scale is applied to that base, and the amount for your personal and family allowance is subtracted: €5,550 plus amounts for children, age and other circumstances.

The result divided by your gross is the rate, to two decimals. There is a floor for low pay: below a threshold nothing is withheld, and between that threshold and €35,200 the amount cannot exceed 43% of the excess.

Common mistakes

Treating the withholding rate as the scale’s marginal rate: it is the average of the amount over gross pay.
Calculating social security on 14 payments instead of on pay with extras spread over 12 months.
Forgetting the personal and family allowance: it lowers the rate noticeably with children.
Confusing withholding with final tax.
Assuming 12 and 14 payments give different annual nets: the annual figure is the same.

Limits of this calculator

Withholding is an advance. Final tax is calculated in the annual return with deductions not included here: pension-plan contributions, pre-2013 mortgage relief, allowances for parents or disability, maintenance payments and others.
It does not cover posted workers or special regimes, contribution groups 8 to 11, or part-time contracts.
Mid-year regularisation of the rate (article 87 of the regulation) is not modelled: the rate is applied evenly across the year.
We use the consolidated IRPF regulation text published in the BOE, whose last amendment of the articles we rely on dates from 2024. A later change to brackets, reductions or limits would not be reflected.
Employer costs are not included.

Notice

This is an estimate, not tax advice, and it does not replace your payslip or a tax adviser. If it does not match yours, check your contract details and the family situation you gave your employer.

Frequently asked questions

How much is deducted from a Spanish salary?

Employee social security, 6.50% on an open-ended contract, plus IRPF withholding, from 0% on low pay to over 30% on high pay. On a mid-range salary, 18% to 22% of gross.

What social security rate does the employee pay in 2026?

4.70% common contingencies, 1.55% unemployment on an open-ended contract (1.60% temporary), 0.10% vocational training and 0.15% for the MEI.

What is the maximum contribution base in 2026?

€5,101.20 a month. Pay above it is not subject to common-contingency contributions, though a solidarity contribution applies to the excess.

How is IRPF withholding calculated?

From the pay base, subtract social security, €2,000 of expenses and reductions, apply the withholding scale and subtract the scale of the personal and family allowance; the ratio to gross is the rate.

Why is my withholding different from a colleague’s?

Because it depends on family situation, age, children, contract type and what the employer knows. Two people on the same pay can have different rates.

Is 12 or 14 payments better?

The annual net is the same. With 14, each payslip is smaller because two extra payments come separately; with 12 they are spread over the months.

Is withholding the final tax?

No. It is an advance. The final tax is settled in the annual return and can end in a refund or a payment.

Is there a pay level below which nothing is withheld?

Yes. For a single person without children in the general situation, nothing is withheld up to €15,876 a year; the threshold rises with children or a spouse without income.

Sources and references

The formula behind this calculator is not ours. These are the sources it comes from, in APA 7 format, in case you want to go to the original or cite them in your own work.

Ministerio de la Presidencia, Justicia y Relaciones con las Cortes. (2026). Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2026. Boletín Oficial del Estado, 31 de marzo de 2026. https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296 The worker’s rates, minimum bases by group, the €5,101.20 maximum base and the solidarity contribution.
Gobierno de España. (2007). Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas, artículos 80 a 86 (texto consolidado). Boletín Oficial del Estado. https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820 The general withholding procedure: base, allowance, scale, limits and rate. This calculator follows it step by step.
Jefatura del Estado. (2006). Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, artículos 19, 57 y 58 (texto consolidado). Boletín Oficial del Estado. https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764 The €2,000 deductible expenses and the taxpayer and per-child allowances.

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