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🇪🇸 Spain Net Salary Calculator 2025
Spain's IRPF (Impuesto sobre la Renta de las Personas Físicas) is a national and regional combined income tax, with rates running from 19% to 47%. This calculator uses the national scale; actual rates vary by region, from about 38.5% at the top end in Madrid to around 50% in Catalonia. All earners benefit from a personal minimum (mínimo personal) of €5,550 that reduces the tax base. Social security is a simpler picture: employees pay 6.35% of salary, capped at €58,914 per year. At €50,000 gross in Madrid, a Spanish employee pays around €3,200 in Seguridad Social and roughly €12,000 in IRPF, taking home approximately €34,800 at national rates. Regional variation means Catalonia residents pay somewhat more and Madrid residents slightly less.
Spain Income Tax Brackets
Brackets apply to taxable income after the €5,550 tax-free allowance.
| Income band | Rate |
|---|---|
| €0 – €6,900 | 19.00% |
| €6,900 – €14,650 | 24.00% |
| €14,650 – €29,650 | 30.00% |
| €29,650 – €54,450 | 37.00% |
| €54,450 – €294,450 | 45.00% |
| €294,450 and above | 47.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| €30,000 | €22,555 | €1,880 |
| €50,000 | €34,853 | €2,904 |
| €75,000 | €49,345 | €4,112 |
| €100,000 | €63,095 | €5,258 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Data & assumptions
- Tax year
- 2026
- Last updated
- 2026-07-17
- Employment assumption
- Full-time employee, single filer
Figures are estimates based on standard deductions and do not account for pension contributions, benefits in kind, or individual circumstances. See our methodology for how these numbers are calculated.
Frequently Asked Questions
Why do rates vary by region?
Spain splits income tax between the national government and the autonomous communities. Each region sets its own half of the rate. Madrid has kept its regional rate low and doesn't levy a wealth tax; Catalonia and others sit higher. The rates in this calculator use the national scale as a reference; where you actually live determines the final number.
What is the mínimo personal?
The mínimo personal is the personal allowance for a single filer with no dependants: €5,550 in 2025. It works as a credit: Spain calculates what you'd owe on that €5,550 at 19% (€1,054.50) and subtracts it from your total tax bill. The effect is the same as having a tax-free threshold.
What does Seguridad Social cover?
The 6.35% employee contribution covers general contingencies (health, maternity, work accidents), unemployment insurance, and professional training. Your employer pays roughly 30% on their side. That combined pot funds the SNS (Spain's national health system), the state pension, and unemployment benefits.
What is the Beckham Law?
The Beckham Law (régimen especial de trabajadores desplazados) lets qualifying foreign workers pay a flat 24% rate on Spanish-source income up to €600,000, instead of the standard progressive IRPF. To qualify, you must not have been a Spanish tax resident in the five years before relocating and must be moving for an employment contract or business directorship. It applies for up to six years, including the year of arrival. This calculator shows standard resident rates; Beckham Law filers save considerably, particularly above €50,000 gross.
What is a good salary in Spain?
Madrid and Barcelona are the most expensive cities; Valencia and Seville are considerably more affordable. A single person in Madrid can live comfortably on €25,000–30,000 net per year. The national median full-time salary is around €25,000–27,000 gross. Tech companies in Madrid and Barcelona typically offer €40,000–80,000 gross for experienced roles. The gap with Northern European salaries has been narrowing as international companies expand their Spanish offices, but gross salaries remain below German or Dutch equivalents.
Can IRPF withholding be adjusted mid-year?
Yes. Your employer calculates a withholding percentage at the start of the year based on your expected annual income. If your circumstances change significantly, such as a pay rise, a new dependant, or a second job, you can ask your employer to recalculate by submitting a new Modelo 145 declaration. If too much is withheld over the year, you claim the refund (devolución) in your annual declaración de la renta the following spring.