Spanish salary calculator: gross to net
Type a yearly gross salary (bruto anual) or a monthly one: you get the net of each of your 12 or 14 payments, with Social Security and the IRPF withheld, on the 2026 rules.
Net pay
€1,651.71 a payment (× 14)
€23,124.00 a year
| Each payment | Yearly | |
|---|---|---|
| Gross salary | €2,142.86 | €30,000.00 |
| Social Security | €139.29 | €1,950.00 |
| IRPF withheld | €351.86 | €4,926.00 |
| Net pay | €1,651.71 | €23,124.00 |
| Cost to the employer | €2,831.79 | €39,645.00 |
Of every €100 of gross pay you keep €77.08: €6.50 goes to Social Security and €16.42 is withheld for IRPF.
Overall, contributions and tax take 22.9% of your gross pay.
IRPF withholding rate: 16.42%.
The 2026 values used
- Social Security: 6.50% (6.55% fixed-term) up to €5,101.20 a month (source)
- IRPF withholding scale: 19% to 47%, the national procedure (source)
- Personal allowance €5,550, other expenses €2,000 (source)
An employee in the general scheme for the whole year, office work, no other income. The Basque Country and Navarre have their own IRPF rules.
Where it goes
Where your €100 of gross pay go
Payslip
Your nómina, line by line
| Line | Base | You | Employer |
|---|---|---|---|
| Gross salary | €2,142.86 | ||
| Common contingencies | €2,142.86 | €100.71 | €505.71 |
| Unemployment | €2,142.86 | €33.21 | €117.86 |
| Vocational training | €2,142.86 | €2.14 | €12.86 |
| Intergenerational equity (MEI) | €2,142.86 | €3.21 | €16.07 |
| Wage guarantee fund (FOGASA) | €2,142.86 | €4.29 | |
| Work accidents (AT/EP) | €2,142.86 | €32.14 | |
| IRPF at 16.42% | €2,142.86 | €351.86 | |
| Total | €491.14 | €688.93 | |
| Net pay | €1,651.71 | ||
| Cost to the employer | €2,831.79 |
Each of the 12 or 14 payments, worked out over the year and divided evenly. The employer's accident rate is the office rate (1.50%); other jobs pay more.
Quick answers
Net pay for common Spanish salaries
| Gross a year | Net a year | Net a payment (12) | Net a payment (14) |
|---|---|---|---|
| €15,000 | €14,025.00 | €1,168.75 | €1,001.79 |
| €18,000 | €15,917.40 | €1,326.45 | €1,136.96 |
| €20,000 | €16,926.00 | €1,410.50 | €1,209.00 |
| €25,000 | €19,852.50 | €1,654.38 | €1,418.04 |
| €30,000 | €23,124.00 | €1,927.00 | €1,651.71 |
| €35,000 | €26,397.00 | €2,199.75 | €1,885.50 |
| €40,000 | €29,656.00 | €2,471.33 | €2,118.29 |
| €50,000 | €35,545.00 | €2,962.08 | €2,538.93 |
| €60,000 | €41,436.00 | €3,453.00 | €2,959.71 |
| €80,000 | €52,846.84 | €4,403.90 | €3,774.77 |
| €100,000 | €63,818.39 | €5,318.20 | €4,558.46 |
2026 rules, permanent contract, no children, under 65, outside the Basque Country and Navarre.
Method
How the net pay is worked out
Social Security takes 6.50% of gross pay on a permanent contract: 4.70% for common contingencies, 1.55% for unemployment (1.60% on a fixed-term contract), 0.10% for training and 0.15% for the intergenerational equity mechanism. It stops at €5,101.20 a month, with the extra pays spread over the year; above that, a solidarity contribution of 0.19% to 0.24% applies to the excess.
IRPF is withheld at one rate for the whole year. The employer takes the yearly pay, removes the contributions, €2,000 of other expenses and, below €19,747.50, the reduction for employment income. The withholding scale (19% to 47%) is applied to that base, less the same scale on the personal and family allowance (€5,550, more for children and from age 65). The result divided by the pay, rounded to two decimals, is the withholding rate.
Low pay is protected: no withholding up to €15,876 to €19,262 depending on the family situation, and up to €35,200 the amount withheld is at most 43% of the pay above that limit. The annual tax return then settles the difference with the regional scale where you live.
Learn
Three things worth knowing
-
Fourteen payments
Many Spanish salaries are paid in 14 payments, with extra pays in summer and at Christmas; others spread them over 12 months. The yearly gross and the net for the year are the same either way.
-
Withholding, not the final tax
The IRPF on a payslip is an advance. The final tax, settled in the spring return, uses the scale of the region where you live, so the refund or the bill depends on it.
-
Telling your employer about children
The withholding only counts the children and family situation you declare to your employer on form 145. If you don't, more is withheld and you get it back a year later.
FAQ
Questions about Spanish net pay
- How much is €30,000 gross in net pay in Spain?
- On a permanent contract with no children, €30,000 gross leaves about €23,124.00 a year, or €1,651.71 in each of 14 payments: €1,950.00 of Social Security and €4,926.00 of IRPF are withheld.
- From what salary is IRPF withheld?
- For a single employee with no children, no IRPF is withheld up to €15,876 a year. The limit is higher with children or a partner without income.
- Is 12 or 14 payments better?
- Neither: the yearly gross, the contributions and the tax are the same. With 14 payments each monthly payment is smaller, and June and December pay double.
- Why does my region not change the result?
- Employers outside the Basque Country and Navarre withhold IRPF with one national scale. Your region's own scale applies only in the yearly return, which can add a little or give some back.
- Is this exactly my nómina?
- Very close for a full year in the general scheme. Bonuses paid in kind, overtime, a partial year, a mortgage deduction or a different collective agreement can change the real amount.
Keep going
Other salary calculators
Sources
Where the numbers come from
Every value comes from the official gazette (BOE): the IRPF law and regulation in their consolidated text, and the 2026 order on Social Security contributions.
An estimate for planning, not tax advice: an employee in the general scheme for the whole year, no other income, the withholding of the national procedure.