About the Spain Salary Calculator
This Spain salary calculator converts a gross annual salary (salario bruto) into net pay (sueldo neto) after Spanish Social Security contributions and IRPF personal income tax. It shows the monthly figure for 12 or 14 payments, the effective tax rate and every deduction line.
It suits employees comparing offers in Madrid, Barcelona or Valencia, people relocating to Spain, and anyone checking what a raise is worth after tax. Enter your number of children (and how many are under three) to apply the family minimums.
It uses 2026 rules: employee Social Security of 4.70% common contingencies, 1.55% unemployment (1.60% on temporary contracts), 0.10% training and 0.15% MEI on pay up to the €5,101.20 monthly maximum base, plus the employee share of the 2026 solidarity contribution on pay above it; the art. 20 reduction for low earnings, the €2,000 general expense deduction and the €5,550 personal minimum. IRPF is the annual liability using the state scale twice — i.e. assuming your region’s scale mirrors the state one. Regional scales differ (Madrid is lower, Catalonia and Valencia slightly higher), regional deductions are not modelled, and the monthly retención your employer applies may differ until the annual return (declaración de la renta).
With the default inputs, the net pay per payment is €1,885.46. Change any value above to recalculate instantly.
How to use the spain salary calculator
- 1Enter your gross annual salary from your contract (salario bruto anual).
- 2Choose 14 payments if you receive two extra pays (pagas extra), otherwise 12.
- 3Select your contract type — temporary contracts pay a little more unemployment contribution.
- 4Add children under 25 who live with you, and how many are under three.
- 5Read your net pay per payment, the IRPF and Social Security lines and your effective rate.
Formula and method
Social Security is charged on monthly pay (gross ÷ 12, so extra pays are prorated) up to the €5,101.20 maximum base: 4.70% common contingencies, 1.55% unemployment (1.60% temporary), 0.10% training and 0.15% MEI. Above the maximum base, the 2026 solidarity contribution applies at 1.15%, 1.25% and 1.46% on successive tranches, of which the employee pays 4.70/28.30.
Net employment income (gross minus contributions) is reduced by the art. 20 reduction (up to €7,302 for net income under €19,747.50) and €2,000 of general expenses to give the taxable base (BL). IRPF is the scale applied to the base minus the scale applied to the personal and family minimum (€5,550, plus €2,400/€2,700/€4,000/€4,500 per child and €2,800 per child under three). The state scale runs from 9.5% to 24.5%; the regional half is assumed to use the same scale.
- BL
- Base liquidable — taxable base
- SS
- Employee Social Security contributions
- MEI
- Mecanismo de Equidad Intergeneracional (0.15% employee share in 2026)
- Mínimo
- Personal and family minimum (mínimo personal y familiar)
Worked examples
€35,000 gross, 14 payments, single
Social Security at 6.50% is €2,275. The taxable base is €30,725 (after €2,000 expenses); the scale on that minus the scale on the €5,550 minimum gives €6,328.50 IRPF. Net salary is €26,396.50, or €1,885 in each of 14 payments.
€18,000 gross, 12 payments
Net employment income is €16,830, which qualifies for a €3,840.50 art. 20 reduction. The taxable base falls to €10,989.50, so IRPF is only about €1,034 and net pay is about €1,316 a month.
€90,000 gross, two children (one under 3)
Monthly pay of €7,500 exceeds the maximum base, so contributions are capped at €3,978.94 plus €58.74 solidarity contribution. The €13,450 family minimum lowers IRPF to about €26,079, leaving €59,883 net — about €4,277 per payment.
Frequently asked questions
How much is €35,000 gross net in Spain?+
For a single employee on an indefinite contract, €35,000 gross is about €26,400 net a year in 2026 — roughly €1,885 in 14 payments or €2,200 in 12 — assuming a regional scale similar to the state one.
What Social Security does an employee pay in Spain in 2026?+
Employees pay 6.50% of pay up to €5,101.20 a month: 4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% MEI (6.55% on temporary contracts). Since 2025 a small solidarity contribution also applies to pay above the maximum base.
Does my region change my IRPF?+
Yes. Half of IRPF uses your autonomous community’s own scale and deductions. Madrid’s scale is among the lowest and Catalonia’s and Valencia’s among the highest, so the same salary can differ by several hundred euros a year. The Basque Country and Navarre have separate systems.
Is 14 payments better than 12?+
No — the annual net is identical. With 14 payments you receive two extra pays (usually June and December) and smaller monthly amounts; with 12, the extra pays are spread across every month.
Why is my payslip IRPF different from this estimate?+
Employers withhold a retention percentage set from your expected annual pay and family situation, which can differ from the final liability. Any difference is settled when you file the annual income tax return (declaración de la renta).
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.