Finance

Spain Net Salary Calculator (IRPF 2026)

Estimate your monthly take-home pay after Social Security and IRPF, including autonomous community adjustments.

Gross annual salary (€)

Pay periods per year

Age

Children under 25

Contract type

Disability

Autonomous community

Each community has its own autonomic IRPF scale on top of the state scale.

Monthly net salary

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Enter your gross salary to see the result.

What is the IRPF in Spain?

IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain’s progressive income tax. For salaried workers, the employer withholds an estimated portion every month and the difference is settled in June of the following year via the Declaración de la Renta. The total rate combines a national scale and a regional scale set by each comunidad autónoma, which is why two people earning the same gross salary can take home different amounts depending on whether they live in Madrid, Catalonia or the Basque Country. On top of IRPF, every employee pays 6.35% to Social Security (4.7% common contingencies + 1.55% unemployment + 0.1% training), capped at the monthly contribution base ceiling.

How to use the calculator

Enter your gross annual salary as stated in your contract — before any deduction.
Pick whether you receive 14 payments (12 monthly + summer and Christmas extras) or 12 prorated payments.
Add age, dependents and any disability — these increase your personal and family minimum and lower the IRPF base.
Select your autonomous community. The calculator applies a small adjustment to the top brackets to reflect regional differences.

How the math works

The taxable base is the gross salary minus Social Security and the worker’s reduction. The IRPF is the progressive tax on this base, minus the tax on the personal and family minimum.

Base imponible = Bruto anual − SS (6,35%) − Reducción rendimientos del trabajo

IRPF = Suma por tramos progresivos (estatal + autonómico)

Neto anual = Bruto − SS − IRPF

2026 IRPF brackets (combined state + autonomic average)

These are the marginal rates for the most common autonomic scale. Each community modifies the top tranches slightly.

Bracket	Marginal rate
0 € – 12.450 €	19% (9,5% + 9,5%)
12.450 € – 20.200 €	24% (12% + 12%)
20.200 € – 35.200 €	30% (15% + 15%)
35.200 € – 60.000 €	37% (18,5% + 18,5%)
60.000 € – 300.000 €	45% (22,5% + 22,5%)
> 300.000 €	47% (24,5% + 22,5%)

Approximate values. The exact rate depends on your community and personal situation.

Frequently asked questions

Is this the same as my nómina retention?

Almost. The retention shown on your payslip is the company’s estimate of your annual tax liability, prorated. Small differences are settled in the annual Declaración de la Renta.

Why does Madrid pay less than Catalonia?

Each autonomous community sets its own scale on top of the state scale. Madrid lowers the top brackets while Catalonia and Valencia add a few extra points to high earners.

Are 14 payments better than 12?

Mathematically the annual total is identical. 14 pagas just means smaller monthly checks plus two double payments in summer and December.

Does the calculator include the new 2026 rules?

Yes. It uses the brackets and minimums in force for fiscal year 2026, including the increased reduction for low earners.

Is the employer total cost realistic?

It’s a 30.5% surcharge on top of gross to approximate Social Security and accident contributions — a reasonable headline number for permanent contracts.

Does it work for autonomous workers?

No. This calculator is for salaried workers under régimen general. Autónomos have a different cuota system.

Spain Net Salary Calculator (IRPF 2026)