Net salary calculator: Spain
From gross to take-home pay: the employee’s social security share and income tax by brackets, with the employer’s share shown too.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Spain and their sources
The version in force from 2026-01-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: EUR Legal basis cited
European Central Bank (euro area) · read 2026-11-01
Social security
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Employee social security %: 6.5% Legal basis cited
Order PJC/297/2026 on Social Security contributions for 2026 · Arts. 4, 16, 33 · read 2026-11-01
Common contingencies 4.70%, unemployment 1.55% (permanent contract), training 0.10%, intergenerational equity 0.15%.
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Employer social security %: 30.65% Legal basis cited
Order PJC/297/2026 on Social Security contributions for 2026 · Arts. 4, 16, 33 · read 2026-11-01
Common contingencies 23.60%, unemployment 5.50%, FOGASA 0.20%, training 0.60%, intergenerational equity 0.75%; work accident premiums (by activity) are not included.
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Social security salary: basic + allowances Legal basis cited
Order PJC/297/2026 on Social Security contributions for 2026 · read 2026-11-01
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Monthly social security salary ceiling (0 = none): 5,101.2 Legal basis cited
Order PJC/297/2026 on Social Security contributions for 2026 · Art. 2.1 · read 2026-11-01
Maximum contribution base €5,101.20 a month from 1 January 2026; the solidarity contribution over it is not applied.
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
Tax Agency: Renta 2025 practical manual · Art. 63 LIRPF · read 2026-11-01
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Income tax brackets: 0–12,450: 9.5% · 12,450–20,200: 12% · 20,200–35,200: 15% · 35,200–60,000: 18.5% · 60,000–300,000: 22.5% · 300,000–∞: 24.5% Legal basis cited
Tax Agency: Renta 2025 practical manual · Art. 63.1.1º LIRPF (state scale) · read 2026-11-01
The state half of the tax; the region’s half is picked below.
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Personal allowance: single: 0 Legal basis cited
Tax Agency: Renta 2025 practical manual · read 2026-11-01
No allowance off income: the personal minimum works as a credit.
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Allowances not taxed, up to % of basic: 0% Confirmed by the owner
Tax Agency: Renta 2025 practical manual · read 2026-11-01
Confirmed by the owner on 2026-11-02.
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Social security comes off taxable income: Yes Legal basis cited
Tax Agency: Renta 2025 practical manual · Art. 19.2.a LIRPF · read 2026-11-01
Social Security contributions come off work income.
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Work expenses deduction: 100%, ≤ 2,000 Confirmed by the owner
Tax Agency: Renta 2025 practical manual · Art. 19.2.f LIRPF · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: €2,000 of other expenses for work income.).
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Tax credits, rebates and deductions: Reduction for work income · Personal minimum Legal basis cited
Tax Agency: Renta 2025 practical manual · Arts. 20, 57, 63.1.2º LIRPF · read 2026-11-01
Reduction for work income: €7,302 up to €14,852 of net work income, then falling (1.75 and 1.14 per euro) to nil at €19,747.50. Personal minimum €5,550, taxed at the scale and taken off the tax.
State, province or regional tax
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States, provinces or regions with their own tax: Madrid · Catalonia · Andalusia · Valencian Community · Aragon · Asturias · Balearic Islands · Canary Islands · Cantabria · Castile-La Mancha · Castile and León · Extremadura · Galicia · Region of Murcia · La Rioja Confirmed by the owner
Tax Agency: Renta 2025 practical manual · Cap. 15, gravamen autonómico · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: The 15 regions of the common system; Navarre and the Basque Country (own systems), Ceuta and Melilla are not covered.).
Each of the 15, with its scale and source
- Madrid: 0–13,362: 8.5% · 13,362–19,005: 10.7% · 19,005–35,426: 12.8% · 35,426–57,320: 17.4% · 57,320–∞: 20.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Catalonia: 0–12,500: 9.5% · 12,500–22,000: 12.5% · 22,000–33,000: 16% · 33,000–53,000: 19% · 53,000–90,000: 21.5% · 90,000–120,000: 23.5% · 120,000–175,000: 24.5% · 175,000–∞: 25.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Andalusia: 0–13,000: 9.5% · 13,000–21,100: 12% · 21,100–35,200: 15% · 35,200–60,000: 18.5% · 60,000–∞: 22.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Valencian Community: 0–12,000: 9% · 12,000–22,000: 12% · 22,000–32,000: 15% · 32,000–42,000: 17.5% · 42,000–52,000: 20% · 52,000–62,000: 22.5% · 62,000–72,000: 25% · 72,000–100,000: 26.5% · 100,000–150,000: 27.5% · 150,000–200,000: 28.5% · 200,000–∞: 29.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Aragon: 0–13,073: 9.5% · 13,073–21,210: 12% · 21,210–36,960: 15% · 36,960–52,500: 18.5% · 52,500–60,000: 20.5% · 60,000–80,000: 23% · 80,000–90,000: 24% · 90,000–130,000: 25% · 130,000–∞: 25.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Asturias: 0–12,450: 9% · 12,450–17,707: 12% · 17,707–33,007: 14% · 33,007–53,407: 19.2% · 53,407–70,000: 21.5% · 70,000–90,000: 22.5% · 90,000–175,000: 25% · 175,000–∞: 26% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Balearic Islands: 0–10,000: 9% · 10,000–18,000: 11.25% · 18,000–30,000: 14.25% · 30,000–48,000: 17.5% · 48,000–70,000: 19% · 70,000–90,000: 21.75% · 90,000–120,000: 22.75% · 120,000–175,000: 23.75% · 175,000–∞: 24.75% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Canary Islands: 0–13,748: 9% · 13,748–19,422: 11.5% · 19,422–35,924: 14% · 35,924–57,566: 18.5% · 57,566–93,268: 23.5% · 93,268–123,745: 25% · 123,745–∞: 26% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Cantabria: 0–13,000: 8.5% · 13,000–21,000: 11% · 21,000–35,200: 14.5% · 35,200–60,000: 18% · 60,000–90,000: 22.5% · 90,000–∞: 24.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Castile-La Mancha: 0–12,450: 9.5% · 12,450–20,200: 12% · 20,200–35,200: 15% · 35,200–60,000: 18.5% · 60,000–∞: 22.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Castile and León: 0–12,450: 9% · 12,450–20,200: 12% · 20,200–35,200: 14% · 35,200–53,407: 18.5% · 53,407–∞: 21.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Extremadura: 0–12,450: 8% · 12,450–20,200: 10% · 20,200–24,200: 16% · 24,200–35,200: 17.5% · 35,200–60,000: 21% · 60,000–80,200: 23.5% · 80,200–99,200: 24% · 99,200–120,200: 24.5% · 120,200–∞: 25% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Galicia: 0–12,985: 9% · 12,985–21,069: 11.65% · 21,069–35,200: 14.9% · 35,200–60,000: 18.4% · 60,000–∞: 22.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- Region of Murcia: 0–12,450: 9.5% · 12,450–20,200: 11.2% · 20,200–34,000: 13.3% · 34,000–60,000: 17.9% · 60,000–∞: 22.5% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
- La Rioja: 0–12,450: 8% · 12,450–20,200: 10.6% · 20,200–35,200: 13.6% · 35,200–40,000: 17.8% · 40,000–50,000: 18.3% · 50,000–60,000: 19% · 60,000–120,000: 24.5% · 120,000–∞: 27% · Reduction for work income · Personal minimum Confirmed by the owner Tax Agency: Renta 2025 practical manual · read 2026-11-01 Confirmed by the owner on 2026-11-02 (earlier: The region’s 2025 scale, applied until its 2026 scale is read. The personal minimum is the state’s €5,550; some regions set their own.).
Single person under 65, no children, permanent contract, in 12 payments. Regional deductions and the regions’ own minimums are not applied.
Payroll, leave and end of service in one system
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