🇪🇸 Spain
Net salary in Spain
Spain: 6 income tax brackets from 19% to 47% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
Spanish income tax is assessed on two scales at once: the state one, the same in every common-regime community, and the one voted by the community of residence. With no community selected, the calculator applies the pair of scales of Arts. 63.1 and 65 LIRPF, which the statute prescribes for a taxpayer resident abroad and, through disposición adicional 32ª, for a resident of Ceuta or Melilla.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| €0 – €12,450 | 19.0% | €12,450 | €2,366 |
| €12,450 – €20,200 | 24.0% | €7,750 | €1,860 |
| €20,200 – €35,200 | 30.0% | €12,525 | €3,758 |
| Personal allowance | - €1,055 | ||
| Income tax | €6,929 | ||
Social contributions breakdown
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Computed for your profile: 25,797 € net in Spain.
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| Calculator | Report | |
|---|---|---|
| Dated, sourced PDF you can present | No | Yes |
| Two countries side by side in one document | No | Yes |
| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇪🇸 Spain
Spanish income tax is charged on two scales at once: the state scale of Art. 63.1 LIRPF, the same in every common-regime community, and the scale voted by the comunidad autónoma of residence. Absent a community, the statutory pair of Arts. 63.1 and 65 runs from 19% to 47%. Employee social contributions are 6.5% of gross (general contingencies 4.70%, unemployment 1.55% on an open-ended contract, vocational training 0.10%, intergenerational equity mechanism 0.15%), on a maximum base of 5,101.20 EUR a month fixed by Art. 2.1 of Orden PJC/297/2026 and Art. 3.1 of Real Decreto-ley 3/2026; the 61,214.40 EUR annual ceiling used here is that monthly figure times twelve, an arithmetic derivation, as no instrument enacts an annual ceiling. The Beckham Law (Régimen especial de trabajadores desplazados, Art. 93 LIRPF) charges a flat 24% up to 600,000 EUR and 47% above.
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What the calculation reproduces, what it does not model
The scale applied here is the pair of scales of Arts. 63.1 and 65 LIRPF, which the statute prescribes for a taxpayer resident abroad under Arts. 8.2 or 10.1 and, through disposición adicional 32ª, for a resident of Ceuta or Melilla: 19% to 47% once the two are summed bracket by bracket. Every other taxpayer is resident in a comunidad autónoma and is taxed on the state scale plus the one that community has voted, which the sub-pages under /net-salary/spain carry for Madrid, Catalonia, the Comunitat Valenciana, Andalusia and the Balearic Islands. The taxpayer's own minimum is applied as a credit at the single-person amount of 5,550 EUR; a taxpayer with dependants or over 65 is entitled to more, which is not modelled, so their tax is slightly over-stated. The employment-income reduction (Art. 20 LIRPF) and the cuota-side deduction for low employment income (disposición adicional 61ª LIRPF, amended with effect from 1 January 2026 by Art. 28 of Real Decreto-ley 5/2026) are both modelled, but each is granted only to a taxpayer whose income other than the employment income in question, exempt income aside, does not exceed 6,500 EUR a year, and the second only on income from an actual employment or statutory relationship: the calculator tests neither condition, since it covers salary only. The 2,000 EUR standard expenses deduction of Art. 19.2.f) is not modelled, so the base is slightly over-stated. The solidarity contribution on pay above the maximum contribution base (Art. 19 bis LGSS) is not modelled: in 2026 it costs the employee 0.19%, 0.21% then 0.24% of the excess by tranche, so contributions are slightly under-stated above 5,101.20 EUR a month. The Basque Country and Navarre levy their own income tax under their Concierto and Convenio and are outside this calculation.
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Get the Expat Package Report (49 EUR)Tax system in Spain
Spain's personal income tax (IRPF) is charged on two scales at once: the state one, the same in every common-regime community, and the one voted by the autonomous community of residence. Absent a community, the statute prescribes the pair of scales of Arts. 63.1 and 65, running from 19% to 47%: that is what this page applies, and the sub-pages below carry the scales voted by five communities. Employee social contributions are 6.5% of gross salary, capped at a maximum base of 5,101.20 EUR a month. The Beckham Law opens to qualifying new residents a flat 24% up to 600,000 EUR and 47% above, for the tax period of the change of residence and the five following ones.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| €0 – €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| €300,000 and above | 47% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| General contributions | 4.7% | €61,214.4 |
| Unemployment | 1.55% | €61,214.4 |
| Professional training | 0.1% | €61,214.4 |
| MEI (intergenerational equity) | 0.15% | €61,214.4 |
Net salary by autonomous community
The scale above is the one the statute applies to a taxpayer resident in no community. Each community votes its own; the voted scales are on the pages below.
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Source: agenciatributaria.es · Tax year 2026 · Last updated September 2026