Herramienta
Net Salary Calculator in Spain 2026
Estimate your monthly and annual net salary from your gross pay, autonomous community, family situation, and applicable IRPF. Includes state and regional tax brackets, personal and family minimums, Social Security, and low-income adjustment.
Enter your gross annual salary, autonomous community, age, and family situation to get an estimate of your monthly and annual net salary. The calculator applies both state and regional IRPF brackets, deducts employee Social Security, and accounts for personal and family tax minimums.
The result is indicative and may differ from your actual payroll or tax return depending on your full personal and tax situation. Use it as a reference for personal financial planning.
Inputs
Enter your gross salary and personal details to estimate your net pay and IRPF withholding.
Estimated result
Annual total23.422 €
State IRPF2464 €
Regional IRPF2170 €
Total IRPF4634 €
Marginal rate27.8 %
Effective rate15.4 %
Calculation breakdown
Gross annual salary30.000 €
Social Security contributions−1944 €
Deductible expenses and applicable reductions
Deductible employment expenses2000 €
Employment income reductionNot applicable
Personal and family minimum5550 €
Taxable base subject to tax20.506 €
Total estimated IRPF−4634 €
Estimated annual net salary23.422 €
This calculator estimates your IRPF and net salary in Spain based on general IRPF rules, using gross salary, Social Security contributions, personal and family minimums, autonomous community, and the applicable low-income adjustment. The result is indicative and may differ from your actual payroll or final tax return depending on your full personal and tax situation, and the applicable rules in your Autonomous Community.
How to calculate your net salary in Spain
To calculate net salary in Spain you start from gross annual pay and subtract two main items: employee Social Security contributions and IRPF withholding. Social Security is computed on the monthly contribution base. IRPF depends on the taxable base, obtained after deducting employment expenses, contributions, and — where applicable — the low-income employment reduction.
The IRPF liability is split into a state component and a regional component. Each autonomous community can approve its own tax scale and its own personal/family minimums for the regional portion. That is why results can vary significantly between communities, even with the same salary and family situation.
How IRPF works in Spain
IRPF (Impuesto sobre la Renta de las Personas Físicas) taxes income earned during the year. For employees, the employer withholds an estimated amount each month that is reconciled in the annual tax return. This calculator estimates that withholding by applying the official brackets and personal/family minimums.
The tax is calculated in two parts: the state bracket (common to all of Spain) and the regional bracket (which may vary by autonomous community). The progressive scale of each bracket is applied to the taxable base. The tax corresponding to the personal and family minimum is then subtracted, effectively reducing the tax burden — especially for lower incomes and families with children.
For employment income below a certain threshold, an additional employment income reduction lowers the taxable base. This adjustment is especially relevant for low and middle salaries and depends on the selected fiscal year.
IRPF tax brackets in Spain
IRPF in Spain is a progressive tax: the higher the taxable base, the higher the marginal rate. State brackets range from 9.5% to 24.5%, and regional brackets — which each autonomous community can modify — are added on top. Combined, IRPF can range from 19% to over 47% for the highest bracket.
It is important to understand that brackets apply incrementally, not to the entire salary. Only the portion of income that exceeds each threshold is taxed at the higher rate. That is why the effective rate (what you actually pay on the total) is always lower than the top marginal rate that applies to you.
What this calculator takes into account
This calculator includes: employee Social Security contribution, deductible employment expenses (€2,000), low-income employment reduction, state and regional IRPF brackets, and personal and family minimum. The selected autonomous community determines the regional brackets and minimums applied.
Not yet included: disability, ascendants, pension compensation, housing deductions, payroll regularization over time, or variable pay. These may be added in future versions of the calculator.
Frequently asked questions
How do I calculate my net salary in Spain?
Start from your gross annual salary, subtract employee Social Security contributions and estimated IRPF withholding. This calculator performs that computation accounting for state and regional brackets, personal and family minimums, and the low-income reduction where applicable.
How much IRPF do I pay based on my salary?
It depends on your taxable base, autonomous community, and personal/family situation. IRPF is progressive: each income band is taxed at a different rate. Use the calculator to get a personalised estimate.
Does my autonomous community change the result?
Yes. Autonomous communities can approve their own tax scale and personal/family minimums for the regional component of IRPF. For example, Madrid has lower regional rates than the default scale, while Catalonia has more brackets and higher rates for upper incomes.
Why does this result differ from my payroll?
Because payroll may include in-year regularisation adjustments, benefits in kind, disability or ascendant reductions, and other items that this calculator does not cover in this version. The result is an indicative estimate, not an exact payroll calculation.
What does this calculator include?
Employee Social Security, employment expenses, low-income reduction, IRPF brackets (state and regional), and personal and family minimum. It does not include disability, ascendants, pensions, or variable pay.
What are IRPF reductions?
IRPF reductions are amounts deducted from employment income before the tax is calculated, lowering the taxable base and therefore the tax owed. The most common ones for employees are the fixed deductible employment expenses (€2,000) and the employment income reduction, which applies to net income below €19,747.50 and can reach €6,498. The personal and family minimum works differently: it does not reduce the base, but instead generates a quota that is subtracted directly from the calculated tax.