12 payments
€0
estimated average net per payment
The same estimated annual net divided across 12 payments.
Spain Salary Calculator 2026
Your net take-home pay after income tax (IRPF) and Social Security — with regional comparison.
Step 1 of 6
Step 1 of 6
What type of employment contract will you have?
This changes the employee Social Security rate used in the estimate.
Step 2 of 6
What is your annual gross salary?
Use the annual amount in your offer before income tax and Social Security.
Step 3 of 6
How will your annual salary be paid?
The annual gross salary stays the same. Only the estimated distribution across payments changes.
Ordinary and extra payslips may not be identical.
Not sure how extra payments work? Read the 12 vs 14 salary payments guide.
Step 4 of 6
Where in Spain will you live?
Your region affects the IRPF estimate.
The Basque Country and Navarre have separate tax systems and are not included in this estimate.
Step 5 of 6
Do you have children under 25 living with you?
This can affect the personal and family minimum used in the IRPF estimate.
The estimate assumes each child meets the age, residence, financial-dependence and income conditions for the allowance.
This tool doesn't yet calculate a child's own disability or alimony annuities (anualidades por alimentos) as an alternative to this allowance — the taxpayer's own disability is covered in the next step.
Step 6 of 6
Do you have a certified disability?
Use the disability percentage officially recognised for Spanish tax purposes.
It must be officially recognised for Spanish tax purposes (for example, by IMSERSO or the equivalent regional body) — we can't say in general whether a foreign certificate will or won't be accepted.
This estimate assumes you do not have more than €6,500 of non-exempt income outside employment. This can affect lower-income tax reductions. Methodology and scope
Edit your calculation
Change any input and update your result.
Gross salary—
Region—
Contract type—
Salary payments—
Children—
Allowance share—
Children under 3—
Disability—
Salary result · 2026 estimate · Methodology & sources
See what your €0 offer looks like after tax.
A planning estimate for your contract in your region. The result separates annual tax from the way your employer distributes salary payments.
[01] Payment schedule
Same annual net. Different payment schedule.
The estimated annual net does not change. A 12-payment schedule spreads it across 12 payments, while a 14-payment schedule normally uses 12 ordinary payments and two extra payments.
14 payments
€0
estimated average net per payment
The same estimated annual net shown as a simple 14-payment planning average.
14-payment note
The 14-payment figure is an annual average, not an estimate of every payslip. With 14 payments, the Social Security contribution attributable to the extra payments is normally spread across the 12 ordinary payroll months. Extra payments therefore do not usually show a separate employee Social Security deduction when paid, although IRPF may still be withheld.
Why ordinary and extra payments may differ
The gross amount of an extra payment depends on the employment contract, the applicable collective agreement and which salary components are included. Ordinary payslips may therefore be lower than the annual average, while extra payments may be higher. The calculator cannot estimate that split accurately from annual gross salary alone.
[02] Regional comparison
See the regional IRPF impact without changing the rest of the case.
Salary, contract, payment schedule and personal circumstances stay the same. Only the regional IRPF scale changes. Basque Country and Navarre are excluded because they use separate foral systems.
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Estimated annual net
€0
€0
14-payment average
€0estimated average per payment
€0estimated average per payment
Regional impact
—
Annual difference
€0
compared with the selected region
Calendar-month equivalent
€0
annual difference ÷ 12 · not a payslip
See the full regional ranking
The ranking uses estimated annual net for the same salary and assumptions. Regional deductions outside the calculator are not included. Monthly and per-payment figures are rounded planning averages. Some regions may show identical or very similar results due to similar tax scales.
[03] Full calculation
A simple result, with the full calculation still available.
Open the detail to see how gross salary becomes taxable income, how state and regional IRPF are calculated, and how the final annual net is reconciled.
Open the full tax calculation
Taxable income, state IRPF, regional IRPF, the low-income tax credit, minimum relief and final reconciliation.
Open the full tax calculation
Taxable income, state IRPF, regional IRPF, the low-income tax credit, minimum relief and final reconciliation.
Spain's ordinary IRPF estimate is calculated in separate state and regional parts. The personal and family minimums reduce the tax calculation rather than representing cash paid to the employee. Social Security estimates use the minimum contribution base applicable to contribution groups 4–11.
1. From gross salary to taxable income
Employee Social Security and the standard €2,000 work expense are deducted before applying the IRPF scales. If you have a recognised disability as an active worker, an extra deductible expense is added here too. These work expenses are tax calculation adjustments, not additional payments.
| Gross annual salary | €0 |
|---|---|
| Employee Social Security | −€0 |
| Standard work expense for IRPF | −€0 |
| Net employment income | €0 |
| Art. 20 lower-income reduction | −€0 |
| Taxable income used for IRPF | €0 |
2. State part of IRPF
The national scale is applied first. Relief calculated from the state personal minimum is then subtracted.
| Tax using the state scale | €0 |
|---|---|
| Relief from state personal minimum | −€0 |
| Estimated state IRPF | €0 |
3. Regional part of IRPF
The selected region's scale is applied separately. Relief calculated from its personal minimum is then subtracted.
| Tax using the regional scale | €0 |
|---|---|
| Relief from regional personal minimum | −€0 |
| Estimated regional IRPF | €0 |
4. Low-income tax credit (DA 61.ª LIRPF, 2026)
For lower employment incomes, a 2026 tax credit reduces the IRPF amount directly, not the taxable income. It only applies if you don't have more than €6,500 a year in other non-exempt income, and it tapers off between €17,094 and €20,048.45 of gross employment income.
| State + regional IRPF before this credit | €0 |
|---|---|
| Other non-exempt income over €6,500 | — |
| Low-income tax credit applied | −€0 |
| IRPF after this credit | €0 |
5. Final IRPF and annual net
The state and regional parts are added together and the low-income tax credit above is subtracted. The annual net is gross salary minus employee Social Security and total estimated IRPF.
| Estimated state IRPF | €0 |
|---|---|
| Estimated regional IRPF | €0 |
| Low-income tax credit (DA 61.ª) | −€0 |
| Total estimated IRPF | €0 |
| Gross annual salary | €0 |
| Employee Social Security | −€0 |
| Total estimated IRPF | −€0 |
| Estimated annual net | €0 |
About the personal minimum: it is not subtracted directly from your salary or taxable income — it reduces the tax calculated, split between the state and regional parts. A recognised disability increases this minimum and can add a further assistance increment. The same mechanism applies to the family allowance and any under-3 increment, reduced to the share you selected. Based on AEAT IRPF methodology, including the DA 61.ª LIRPF low-income tax credit (Real Decreto-ley 5/2026, art. 28).
[04] Planning
Use the annual result to test the move, not just the offer.
Compare the estimate with rent, transport, savings and the payment schedule in your contract. A good gross salary can still produce a different monthly reality than expected.
If you are moving to Spain from abroad, the Beckham Law may change your tax result — it is not always better, so compare both regimes before assuming. A contractor offer can also look higher on paper than an employee salary once RETA, IRPF and paid leave are counted.
Compare with Madrid living costs →Get updated when tax rates change
Occasional updates when Spanish tax rates, calculators or guides change.
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Planning estimate
This calculator provides a planning estimate based on the information entered and the 2026 assumptions explained in our methodology. It is not tax, payroll, legal or financial advice.
- IRPF is shown as an estimated annual tax liability, not your employer’s exact payroll withholding.
- Regional deductions, benefits in kind, stock options and the Basque Country and Navarre tax systems are outside this standard estimate.
- Figures for 14 payments are annual averages. Ordinary and extra payslips may differ.
- Social Security estimates assume contribution groups 4–11. Groups 1–3 may have a higher minimum contribution base at lower salaries.
See full assumptions and limitations
This result estimates annual employee Social Security and annual IRPF using the assumptions shown. It is not a guaranteed payslip or a payroll withholding calculation. With 14 payments, Social Security contributions linked to the extra payments are normally included proportionally in the 12 ordinary monthly contribution bases, while IRPF withholding and the gross composition of each payment can still differ. Currency conversions are indicative only and may differ from the rate used by a bank or payment provider. This tool does not constitute tax, payroll, legal or accounting advice.
- Covers standard employment scenarios. Does not include all regional deductions or special personal circumstances.
- Personal and family minimums are applied separately for the state and regional parts of IRPF where the selected region has its own published amounts. The allowance continues for the fourth and each additional child — there is no fiscal cap in the underlying calculation — but this form currently accepts up to 10 children as a practical input limit. You choose a single share of the allowance (100% / 50% / not included) applied uniformly to every child entered, plus an under-3 increment and the taxpayer's own disability — but this does not include a child's own disability, alimony annuities (anualidades por alimentos), the special adoption/foster-care timing rule, a different share per child, ascendants, age-related minimums or regional deductions.
- Social Security estimates use the minimum contribution 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. The estimate assumes full-time work, registration for the full year and a standard monthly or annual salary; part-time work, shorter registration periods and special regimes are not modelled.
- For the Balearic Islands, this simplified calculator uses the general taxpayer minimum because it does not ask for age-related minimums such as the over-65 allowance.
- Regional comparison covers common-regime regions (territorio común) only — Basque Country and Navarre use separate foral tax systems and are not included.
- Your actual tax liability depends on your specific circumstances.
Always consult a qualified Spanish tax advisor before filing. © 2026 SalaryInSpain.