Spain Tax Calculator 2026 — Net Salary After Tax

Gross (EUR)	Net Monthly	Net Annual	Tax Rate
EUR 18,000	EUR 1,351	EUR 16,206	10%
EUR 28,000	EUR 1,818	EUR 21,815	22.1%
EUR 40,000	EUR 2,471	EUR 29,655	25.9%
EUR 60,000	EUR 3,453	EUR 41,436	30.9%
EUR 90,000	EUR 4,861	EUR 58,332	35.2%

How Spain taxes a salary in 2026

Spanish income tax (IRPF) comes in two halves: one follows the state scale and the other the scale of the region where you live. This page uses the national scale that payroll withholding applies everywhere — 19% on the first €12,450 of taxable income, rising to 47% above €300,000 — and the regional table further down shows how your region changes the final bill.

Social security takes 6.5% of your salary up to €5,101 a month, and your employer pays about 30.65% on top. Your contributions and a €2,000 allowance for employment expenses are deducted before tax, and no tax is charged on the first €5,550 of income (the personal allowance).

Where your salary goes

Annual amounts for a single employee without children, and the same €60,000 salary under the Beckham law.

	€28,000	€60,000	€60,000 Under the Beckham law
Gross salary	€28,000	€60,000	€60,000
Income tax — state share (IRPF)	−€2,183	−€7,332	—
Income tax — regional share (IRPF)	−€2,183	−€7,332	—
Social security (Seguridad Social)	−€1,820	−€3,900	−€3,900
Income tax at the Beckham-law rate	—	—	−€14,400
Net per year	€21,815	€41,436	€41,700
Net per month	€1,818	€3,453	€3,475
Share of gross you keep	77.9%	69.1%	69.5%

Spain income tax rates 2026

On taxable income per year, for one person.

Taxable income	Rate
Up to €12,450	19%	9.5% state + 9.5% regional
€12,450 – €20,200	24%	12% state + 12% regional
€20,200 – €35,200	30%	15% state + 15% regional
€35,200 – €60,000	37%	18.5% state + 18.5% regional
€60,000 – €300,000	45%	22.5% state + 22.5% regional
Over €300,000	47%	24.5% state + 22.5% regional

Social security contributions 2026

Share of gross salary, up to the yearly ceiling where there is one.

Contribution	Employee	Employer	Ceiling / year
Common contingencies (contingencias comunes)	4.7%	23.6%	€61,214
Unemployment (desempleo) Permanent contracts; 1.6% + 6.5% on temporary ones	1.55%	5.5%	€61,214
Vocational training (formación profesional)	0.1%	0.6%	€61,214
Intergenerational equity (MEI)	0.15%	0.75%	€61,214
Wage guarantee fund (FOGASA)	—	0.2%	€61,214
Work accidents (accidentes de trabajo) From 0.9% to 7.6% depending on the activity (typical office rate shown)	—	1.5%	€61,214

Allowances, credits and surcharges

Personal allowance (mínimo personal): €5,550 — The tax on this part of income is subtracted, as if taxed at 0%
Employment expenses (otros gastos): €2,000 — Deducted from employment income, together with your social security contributions
Employment income reduction (art. 20): €7,302 — For net employment income up to €14,852, phasing out to zero at €19,748
Low-earner deduction: €591 — Off the tax for salaries up to €17,094 (the minimum wage), falling by 20% of pay above it
Solidarity contribution: 0.19% — Employee share on pay above the maximum base, rising to 0.21% and 0.24% on higher tranches
Beckham law (qualifying newcomers): 24% — Flat rate on employment income up to €600,000; 47% above

Where you live changes your tax

Final income tax on the same salary with each region's 2026 scale and its own personal allowance. Social security is the same everywhere.

On €60,000 a year	Income tax / year	Net / month	Difference / month
National scale (payroll withholding)	€14,664	€3,453	—
Madrid	€13,916	€3,515	+€62
Catalonia	€14,976	€3,427	−€26
Andalusia	€14,600	€3,458	+€5
Valencia region	€14,581	€3,460	+€7

Extra payments, low salaries and the annual return

By law employees receive two extra payments a year (pagas extra), which a collective agreement may spread over twelve months. The annual gross and net are the same either way — only the monthly cash flow changes — so enter your full annual salary.

Payroll withholds tax on the national scale, so your region's own scale and allowances are settled in the annual tax return the following spring: a refund where the regional scale is lighter, such as Madrid, and an extra payment where it is heavier, such as Catalonia.

Low salaries pay little or no income tax. A reduction for employment income applies up to €19,748 of net pay, and from 2026 salaries close to the minimum wage (€17,094 a year) also get a deduction of up to €591.

The Beckham law for people moving to Spain

If you move to Spain for a job — including remote work on a digital nomad visa — or to become a company director, and you have not been resident in Spain in the previous five years, you can opt for the special regime for people posted to Spain, known as the Beckham law. Employment income is then taxed at a flat 24% up to €600,000 a year and 47% above, the same in every region, for the year you become resident and the next five.

The flat rate applies to your gross pay: social security, the employment allowance and the personal allowance are not deducted. At moderate salaries the regime can therefore cost more than the normal scale; it pays off as salaries rise.

You apply with form 149 within six months of registering with Spanish social security, and a spouse and children under 25 can join the regime. Other foreign income is not taxed under it, but all your employment income counts as Spanish — even a salary paid from abroad.

On €60,000 a year, net pay is €3,453 a month without it and €3,475 a month under the Beckham law.

What changed in 2026

•Maximum social security base up from €4,909.50 to €5,101 a month, and the minimum base from €1,381.20 to €1,424.
•Intergenerational equity contribution (MEI) up to 0.9% in total, 0.15% of it paid by the employee (was 0.80% and 0.13%).
•Solidarity contribution on pay above the maximum base up to 0.19%, 0.21% and 0.24% for the employee by tranche (was 0.15%, 0.17% and 0.19%).
•Minimum wage up from €16,576 to €17,094 a year, with a deduction of up to €591 for salaries close to it (was €340).
•The Valencia region cut its regional rates.
•Unchanged — the state income tax scale, the personal allowance and the main social security rates.

What this calculator assumes

~Single, under 65, no children, permanent contract.
~National withholding scale in the main figures; the regional table shows final tax with each region's scale and personal allowance.
~No other income, and no regional tax credits or other deductions.
~The gross salary includes the two extra payments.

Sources

Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.

FAQ

Spain Tax Calculator

How much of my salary do I keep in Spain? +

A single employee earning €28,000 a year keeps €1,818 a month (77.9% of gross) on the national scale; on €60,000 it is €3,453 a month (69.1%). Your region moves the final figure up or down.

Why does my net pay depend on the region? +

Half of income tax follows the scale and allowances of the region where you live most of the year. On €60,000 a year that means €3,515 a month in Madrid against €3,427 in Catalonia. Social security is the same everywhere.

How does the Beckham law work, and who qualifies? +

It taxes employment income at a flat 24% of gross pay up to €600,000 for the year you arrive and the next five. You qualify if you were not resident in Spain in the previous five years and moved for a job, remote work, a directorship or certified entrepreneurship; you apply with form 149 within six months. On €60,000 a year it gives €3,475 a month, against €3,453 on the national scale.

Is my salary paid in 12 or 14 payments? +

Spanish law gives employees two extra payments a year, which a collective agreement can spread over twelve months. The yearly gross and net are the same either way; only the size of each payslip changes.

Is there a cap on social security contributions? +

Yes. Employees pay 6.5% on pay up to €5,101 a month — at most about €3,979 a year. Above the cap only a small solidarity contribution applies, starting at 0.19% of the excess.

When do I become a tax resident in Spain? +

When you spend more than 183 days in Spain in a calendar year, when your main economic interests are in Spain, or — unless you prove otherwise — when your spouse and minor children live there. Residence is decided per calendar year; non-residents pay a flat rate on Spanish pay instead.

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