Net Salary Calculator Spain 2026

What is net salary and how is it calculated in Spain?

Net salary is the amount a worker actually receives in their bank account each month, after taxes and mandatory contributions have been deducted. The gap between the gross salary stated in your contract and what you actually take home can surprise first-time employees in Spain: that difference typically ranges between 20% and 40% of gross, depending on your income bracket, autonomous community and personal circumstances. Two major deductions create this gap. The first is Social Security, accounting for 6.50% of gross salary covering common contingencies, unemployment, professional training and the Intergenerational Equity Mechanism (MEI). The second, and more variable, is IRPF (Impuesto sobre la Renta de las Personas Físicas, Personal Income Tax), a progressive tax applied in brackets. This means the first €12,450 of taxable income is taxed at a different rate than the next €7,750, and so on up to the maximum rate of 47% for income exceeding €300,000.

What many people don't realise is that IRPF is not applied directly to gross salary. First, Social Security contributions are subtracted, along with deductible work expenses (€2,000 per year), and in some cases an additional reduction for employment income when gross pay minus contributions is below €19,747.50. The personal and family minimum (a tax-exempt amount depending on whether you have children, dependent ascendants or a recognised disability) is then applied against the resulting taxable base.

Another determining factor is your autonomous community. IRPF is split between a national scale (the same throughout Spain, except the Basque Country and Navarre) and a regional scale that each autonomous government sets independently. The difference can exceed €2,000 per year for the same gross salary. Madrid applies the lowest regional rates, while Catalonia and Valencia are at the opposite end for higher incomes.

Worked example: €30,000 gross salary in Madrid

Let's walk through the net salary calculation for a single worker, no children, earning €30,000 gross per year in Madrid with 14 pay periods:

1. Social Security: 6.50% × €30,000 = €1,950/year (common contingencies, unemployment, training, MEI).
2. Net employment income: €30,000 − €1,950 = €28,050. As this exceeds €19,747.50, the employment income reduction (Art. 20 of the IRPF Act, measured on gross minus contributions) does not apply.
3. Deductible work expenses: Fixed €2,000 per Art. 19.2 f) of the IRPF Act. Taxable base: €26,050.
4. Personal minimum: €5,550 (taxpayer under 65 with no dependants).
5. State IRPF: €2,463 after applying bracket rates and deducting the minimum's tax credit.
6. Regional IRPF (Madrid): €2,170.
7. Total IRPF: €4,633/year.
8. Annual net: €30,000 − €1,950 − €4,633 = €23,417.
9. Monthly net (14 payments): €23,417 ÷ 14 ≈ €1,673/month.

Your payslip withholds IRPF with the AEAT withholding algorithm, so each month's net can differ somewhat from this figure; the difference is settled in the annual tax return.

Reference table: gross to net in Madrid (2026, single, 14 payments)

Calculated with the same engine as the calculator, for a single worker, no children, general regime. Exact amounts may vary depending on personal circumstances.