Updated July 2026 · Independent guide · Sources and assumptions below
You've been offered €45,000 gross. But what lands in your bank account each month? This guide shows how Spain gets from gross salary to monthly net pay — including IRPF, Social Security and 12 vs 14 salary payments.
How Spanish salary deductions work
In Spain, your employer withholds two things from your gross salary before paying you:
- Social Security
- A payroll contribution withheld before salary reaches your account.
- IRPF
- Spain's income tax. It is progressive, split between the state and your region, and calculated after certain employment adjustments.
Technical note: the standard €2,000 work expense and the personal minimum affect the IRPF calculation. They are not extra cash deductions from your bank account.
The result is your net salary — what actually hits your account. Spain uses a monthly payment structure where most employment contracts split your annual salary across either 12 or 14 payments (12 monthly + 2 extra payments in June or July and December, known in Spanish as "pagas extra").
Social Security: the employee contribution
A minimum contribution base can apply. Salary Calculator uses the minimum base applicable to contribution groups 4–11. For lower salaries, workers in groups 1–3 may have a higher minimum contribution base, so their actual employee Social Security deduction could be higher. See the methodology page for the calculator's assumptions and limitations.
Your Social Security contributions on the standard rate are capped — once your earnings exceed €61,214.40/year, the 6.50% rate stops applying to the excess. For high salaries, the contribution is not simply gross salary multiplied by 6.5% — it is calculated on the capped base. At €80,000 gross, the standard contribution is €3,979 rather than €5,200. However, above the same cap an additional employee solidarity contribution applies on a sliding scale (0.19%–0.24% depending on the amount above the cap), which the calculator includes. At €80,000 gross, this adds around €38, bringing the total Social Security contribution to about €4,017.
IRPF: Spain's progressive income tax
Spain's IRPF is split into two parts: a state part and a regional part. The calculator estimates both separately and then adds them together.
Before calculating IRPF, the calculator reduces your gross salary by employee Social Security and by the standard €2,000 work expense for employment income (art. 19.2.f LIRPF). This gives the taxable income used for the IRPF estimate. The €2,000 work expense is a tax calculation adjustment — not an extra amount taken from your bank account. The only real cash deductions from your salary are Social Security and IRPF.
The Art. 20 employment income reduction may also apply when your gross salary minus Social Security is below €19,747.50 (this comparison is made before the €2,000 work expense above is subtracted). In this simplified model, that comparison figure is approximated as gross salary minus your Social Security contributions — Spanish law also allows a few other, less common deductions at this stage (art. 19.2, letters a–e, such as union or professional association fees) which this calculator does not currently model. For lower salaries, a separate 2026 low-income tax credit (DA 61.ª LIRPF) can also reduce the tax bill directly, subject to a test on other non-exempt income. For all salary examples in this guide (30k–80k), both are zero because all examples exceed the applicable thresholds.
The personal allowance doesn't cut your taxable income — it cuts your tax bill directly. Spain calculates the tax you'd owe on a protected amount (€5,550 for a single adult with no dependants), then subtracts that from your final tax. The state personal allowance is used in the state part of IRPF, and each region sets its own allowance for the regional part.
Each region sets its own half of IRPF, which is why your region matters for the final number. This calculator does not include individual regional deductions such as rent, childcare, education, donations, housing or family-specific deductions. These may reduce your final annual tax liability depending on your region and personal circumstances.
Want to run your own numbers?
Use the Salary Calculator →Worked example: €45,000 gross in Madrid
Let's take a permanent-contract employee earning €45,000 gross per year, living in Madrid, single with no dependants.
Permanent contract • Madrid • Single, no dependants • 12 payments
€45,000 gross → €33,194 net
| Social Security (6.50%) | − €2,925 |
| IRPF (income tax) | − €8,881 |
| Annual net pay | €33,194 |
- Monthly net (12 payments): €2,766
- Average net per payment (14 payments): €2,371
- Total burden (SS + IRPF): 26.2%
How the €8,881 IRPF is estimated
The €2,000 work expense is used only to estimate IRPF — it is not an extra cash deduction from your salary. Your bank account sees only two deductions: Social Security (€2,925) and IRPF (€8,881).
| Step 1 — Taxable income for IRPF | |
|---|---|
| Gross salary | €45,000 |
| Employee Social Security | − €2,925 |
| Standard work expense (art. 19.2.f, IRPF only) | − €2,000 |
| Art. 20 reduction | − €0 (above threshold) |
| Taxable income for IRPF | €40,075 |
| Step 2 — State and regional IRPF | |
|---|---|
| State IRPF (state scale − state minimum relief) | €4,737 |
| Regional IRPF (Madrid scale − regional minimum relief) | €4,144 |
| Total IRPF | €8,881 |
Permanent vs temporary contract: does it matter?
Yes, but barely. Temporary contracts pay a slightly higher Social Security rate (6.55% vs 6.50%), which on €45,000 gross translates to a difference of €22.50 per year in Social Security contributions — and about €14 less in annual net take-home due to the knock-on effect on IRPF.
€45,000 gross: permanent vs temporary
| Permanent (6.50%) | Temporary (6.55%) | |
|---|---|---|
| Social Security | €2,925 | €2,948 |
| Annual net | €33,194 | €33,180 |
| Difference | €14 per year | |
Does your region affect your take-home pay?
Yes — significantly at higher salaries. Because each region sets its own half of IRPF, the same gross salary produces meaningfully different net pay depending on where you live. Madrid consistently has the lowest regional income tax rates in Spain; Valencia and Catalonia are among the highest.
The state half of IRPF is identical everywhere. Only the regional half differs. The Basque Country and Navarre have completely separate tax systems (Concierto Económico / Convenio Económico) and are not comparable using this calculator.
€80,000 gross — net take-home by region
| Region | Annual net | Monthly net (÷12) | Total burden |
|---|---|---|---|
| Madrid | €53,853 | €4,488 | 32.7% |
| Andalusia | €52,907 | €4,409 | 33.9% |
| Valencia | €52,157 | €4,346 | 34.8% |
| Catalonia | €52,494 | €4,375 | 34.4% |
Permanent contract, single, no dependants. SS cap applies (contribution ceiling: €5,101.20/month). Regional comparison covers common-regime regions (territorio común) only — Basque Country and Navarre are excluded because they use separate foral tax systems (Concierto Económico / Convenio Económico). Regional deductions are not included. Some regions may show the same monthly net after rounding; small annual differences can disappear when shown as rounded monthly amounts. Results can change depending on income level, family situation, disability and individual deductions.
At €80,000 gross, living in Madrid vs Catalonia puts an extra ~€1,359 per year in your pocket — purely down to regional tax rates. Regional differences depend on income level and individual circumstances.
Run the regional comparison for your salary
Try the calculator →More examples: €30k, €60k and €80k
Click any example to expand the full breakdown.
€30,000 gross — Madrid, permanent contract
| Social Security (6.50%) | − €1,950 |
| IRPF (income tax) | − €4,598 |
| Annual net pay | €23,452 |
- Monthly (12 payments): €1,954
- Average net per payment (14 payments): €1,675
- Total burden: 21.8%
IRPF estimate: taxable income €26,050 (gross − Social Security − €2,000 work expense; Art. 20 reduction €0). State IRPF €2,463 + Madrid regional IRPF €2,135 = €4,598 total. The €2,000 work expense is a tax calculation adjustment, not a cash deduction.
€60,000 gross — Madrid, permanent contract
| Social Security (6.50%) | − €3,900 |
| IRPF (income tax) | − €13,916 |
| Annual net pay | €42,184 |
- Monthly (12 payments): €3,515
- Average net per payment (14 payments): €3,013
- Total burden: 29.7%
IRPF estimate: taxable income €54,100 (gross − Social Security − €2,000 work expense; Art. 20 reduction €0). State IRPF €7,332 + Madrid regional IRPF €6,584 = €13,916 total. The €2,000 work expense is a tax calculation adjustment, not a cash deduction.
€80,000 gross — Madrid, permanent contract
| Social Security (6.50%, capped, plus solidarity contribution above the ceiling) | − €4,017 |
| IRPF (income tax) | − €22,130 |
| Annual net pay | €53,853 |
- Monthly (12 payments): €4,488
- Average net per payment (14 payments): €3,847
- Total burden: 32.7%
Social Security is capped at the maximum contribution base (€5,101.20/month, Orden PJC/297/2026), but above that base an additional employee solidarity contribution applies on a sliding scale. IRPF estimate: taxable income €73,983 (gross − Social Security − €2,000 work expense; Art. 20 reduction €0). State IRPF €11,570 + Madrid regional IRPF €10,561 = €22,130 total (rounding may cause a €1 difference between the parts and the total). The €2,000 work expense is a tax calculation adjustment, not a cash deduction.
Frequently asked questions
Why does my payslip show a different net than the calculator?
Can I get a tax refund when I file my annual return (declaración de la renta)?
What are the 14 payments ("pagas extra")?
Is the Beckham Law (régimen especial de impatriados) better than the normal regime?
Does the personal allowance (mínimo personal) reduce my taxable income?
Why are País Vasco and Navarre excluded from the regional comparison?
Ready to see your own numbers?
Calculate your own net salary →Also useful: the Beckham Law calculator if you're moving to Spain from abroad, or the Madrid rent guide if you're relocating to Madrid.
Disclaimer: These figures are estimates based on 2026 official rates. They are a reliable starting point — but your actual take-home may differ based on your employer's withholding method, personal deductions or specific circumstances. For a precise figure, consult a qualified Spanish tax advisor before filing. All figures are based on 2026 official rates (AEAT, Orden PJC/297/2026, Seguridad Social España). Results assume a standard employee with no dependants, disabilities, or individual deductions beyond those described.
- The employment income reduction (Reducción por rendimientos del trabajo, Art. 20 LIRPF) phases out at higher incomes — the full reduction of €7,302 applies when gross salary minus Social Security is below €14,852; it tapers to zero above €19,747.50 on that same measure. A separate 2026 low-income tax credit (DA 61.ª LIRPF) can also apply below €20,048.45 of gross salary, subject to an other-income test. For all salary examples in this guide (30k–80k), both are zero because gross salary exceeds the applicable thresholds.
- Social Security contribution base is capped at €5,101.20/month (€61,214.40/year) per Orden PJC/297/2026. For salaries above the maximum base, the calculator also includes the additional employee solidarity contribution, applied on a sliding scale.
- Basque Country and Navarre are excluded — they apply foral tax regimes (Concierto Económico / Convenio Económico) and cannot be compared using the standard IRPF formula.
- Regional deductions such as rent, childcare, education, donations, housing or family-specific deductions are not included in the core calculation. These may reduce your final annual tax liability depending on your region and personal circumstances.
- For self-employed (autónomos), RETA contributions are estimated and may vary depending on chosen base, coverage and annual Social Security regularization. Use the Self-Employed Calculator for self-employed (autónomo) scenarios.
- For Beckham Law, eligibility depends on personal circumstances, documentation and formal filing of Modelo 149. Net take-home under Beckham Law includes estimated Spanish Social Security contributions — the regime does not remove Social Security obligations.
- For official rates, consult AEAT and Social Security.