Spain Net Salary Calculator 2026: From Gross to Net

Gross salary is the figure in your contract; net salary is what reaches your bank account. Two deductions sit between them: the Social Security contributions paid by the worker and the IRPF withholding on account (the advance payment of Spain's personal income tax). The calculator obtains them in this order:

1. It works out the monthly contribution base: the annual gross salary divided by 12, with a minimum of 1.989,30 € and a maximum of 5.101,20 € a month (contribution group 1).
2. It applies the worker's percentages to that base: common contingencies, unemployment, vocational training and MEI.
3. It subtracts the contributions and the deductible expenses from the gross salary, applies the work income reduction and obtains the base on which IRPF is calculated.
4. It calculates the tax with the general scale, deducts the tax corresponding to the personal and family minimum and divides it by the gross salary to obtain the withholding rate.
5. It subtracts the contributions and the withholding from the gross salary and splits the annual net salary into 12 or 14 payments.

annual net = gross − contributions − (gross × withholding rate)

It is an estimate: your actual payslip may vary depending on your autonomous community, your collective agreement, your family situation and the details you have given your employer. All amounts on this page use the Spanish number format: a period separates thousands and a comma marks decimals.

With a permanent contract, the worker contributes 6,50 % of their base: common contingencies, unemployment, vocational training and the Intergenerational Equity Mechanism (MEI). These are the percentages the calculator uses:

The monthly base cannot be lower than 1.989,30 € or higher than 5.101,20 €. That is why, above a certain salary, contributions stop growing, and with a low salary you contribute on the minimum base. With a fixed-term contract unemployment is slightly higher: with a gross salary of 30.000 € and 14 payments, contributions go from 1.950,00 € (permanent) to 1.965,00 € (fixed-term).

The percentages can change every year: always check the current table on the Seguridad Social website.

The withholding is the advance of IRPF that your employer pays to the tax authority (Hacienda) every month. It is calculated on the base obtained by subtracting from the gross salary the contributions, 2.000 € of deductible expenses and the work income reduction under article 20 of Law 35/2006, which reaches up to 7.302 € for low net work income and shrinks as the salary rises. A progressive scale is then applied: each bracket pays only its own rate.

The scale above is the combined general scale (state plus default regional) used by this calculator. Each autonomous community may apply its own, so the actual rate on your payslip may be different. The state part appears in article 63 of Law 35/2006.

The tax that would correspond to the personal and family minimum is deducted from the tax: 5.550 € for the taxpayer, plus 2.400 €, 2.700 €, 4.000 € and 4.500 € for the first, second, third and fourth or further child. That is why, with two dependent children, the minimum is 10.650 € and the withholding falls: with a gross salary of 30.000 €, the rate goes from 16,42 % (no children) to 13,19 % (two children), and the net salary per payment rises from 1.651,71 € to 1.720,93 €.

The annual net salary does not depend on the number of payments; only how it is split changes. With 14 payments you receive two extra payments, usually in summer and at Christmas, and each monthly payment is smaller. With 12 payments the extras are prorated into each month. With a gross salary of 30.000 €, the annual net salary is 23.124,00 € in both cases, but each payment is 1.651,71 € with 14 payments and 1.927,00 € with 12.

The IRPF withholding is calculated on the annual total, so the rate is the same with 12 as with 14 payments. If your contract prorates the extras, check in the contract or on your payslip how many payments are listed before comparing offers.

The following examples use a permanent contract, 14 payments and no dependent children. All figures are calculated by this very tool, so you can check them by entering the gross salary in the form.

With 18.000 € gross a year, the net salary is 1.153,15 € per payment; with 30.000 €, 1.651,71 €, and with 45.000 €, 2.328,43 €. Notice that the withholding rate rises from 1,69 % to 16,42 % and then to 21,06 %: IRPF is progressive, whereas contributions are an almost fixed percentage until the maximum base is reached.

• Compare offers by net pay, not gross. Two offers with the same gross salary can give different net pay depending on the number of payments, the contract and your family situation.
• Check your payslip. Make sure the contributions and the withholding rate look like the calculator's; if the difference is large, ask your employer which personal and family details they have on record.
• Prepare your tax return. With the IRPF and tax return calculator you can estimate whether you will owe tax or get a refund once you have the year's withholdings.
• Work out VAT if you invoice. If you also have self-employed income, use the IVA (VAT) calculator to add or remove the tax on your invoices.
• Plan a big purchase. With your monthly net pay you can see how large an instalment you can afford in the mortgage calculator with Euribor.

• It uses the default general IRPF scale and does not include the deductions or brackets of each autonomous community.
• Family situation (single, or married with a spouse with no income) is accepted but does not change the result in this version.
• It does not cover compensatory pensions, maintenance payments, payments in kind, variable supplements or contracts with minimum withholding rates.
• With a very low gross salary, the minimum contribution base cannot exceed the gross salary itself; the calculator reduces the contributions proportionally.
• Everything is calculated in your browser and no data is sent.

• BOE (Spain's Official State Gazette): Law 35/2006 on IRPF (arts. 19, 20, 57, 58 and 63)
• Seguridad Social: worker's contributions (General Regime, 2026)

Informational content, not legal, accounting or financial advice. Always confirm with the official sources.