How take-home pay works in Spain
In Spain, the salary written in your contract is the gross figure. Before it reaches your account, your employer withholds two things. The first is your share of Social Security contributions, which fund your pension, unemployment insurance and vocational training. The second is IRPF, a pay-as-you-earn advance on income tax that is later reconciled in your annual tax return. This calculator starts from your gross annual salary and estimates what you keep for the year and in each payslip, using the figures in force in 2026.
How to use the calculator
- Enter your gross annual salary (the full contract amount, before deductions).
- Choose the number of pay periods: 14 (two extra payments, in summer and at Christmas) or 12 (extras spread across every month).
- Pick the contract type: permanent or temporary (it changes the contribution slightly).
- Read the net annual pay, the net per payment, the Social Security amount, the estimated IRPF and the total deduction percentage. Open the breakdown for the step-by-step figures.
The calculation, step by step
- Worker Social Security. Applied to your contribution base: common contingencies 4.70% + unemployment (1.55% permanent or 1.60% temporary) + vocational training 0.10% + the Intergenerational Equity Mechanism (MEI) 0.15%. Total: 6.50% on a permanent contract and 6.55% on a temporary one.
- IRPF base. Subtract Social Security from the gross salary.
- Estimated IRPF. Apply the progressive reference scale (the state bracket plus a typical regional bracket) to that base. It is progressive: each slice is taxed at its own rate, not all of your salary at the top marginal rate.
| Annual base | Reference marginal rate |
|---|---|
| Up to 12,450 € | 19% |
| 12,450 € to 20,200 € | 24% |
| 20,200 € to 35,200 € | 30% |
| 35,200 € to 60,000 € | 37% |
| 60,000 € to 300,000 € | 45% |
| Over 300,000 € | 47% |
Worked example
40,000 € gross per year, permanent contract, 12 payments:
- Social Security: 40,000 × 6.50% = 2,600.00 €
- IRPF base: 40,000 − 2,600 = 37,400.00 €
- IRPF: 8,725.50 + 37% of (37,400 − 35,200) = 8,725.50 + 814 = 9,539.50 €
- Net annual: 40,000 − 2,600 − 9,539.50 = 27,860.50 €
- Net per payment: 27,860.50 ÷ 12 = 2,321.71 € (a total deduction of 30.35%)
Typical salaries (permanent, 14 payments)
| Gross annual | Social Security | Estimated IRPF | Net annual | Net per pay |
|---|---|---|---|---|
| 18,000 € | 1,170.00 € | 3,416.70 € | 13,413.30 € | 958.09 € |
| 24,000 € | 1,560.00 € | 4,897.50 € | 17,542.50 € | 1,253.04 € |
| 30,000 € | 1,950.00 € | 6,580.50 € | 21,469.50 € | 1,533.54 € |
| 45,000 € | 2,925.00 € | 11,269.25 € | 30,805.75 € | 2,200.41 € |
| 60,000 € | 3,900.00 € | 16,458.50 € | 39,641.50 € | 2,831.54 € |
Why your real IRPF will differ
The IRPF withheld on a payslip is not a flat bracket. The Tax Agency does not apply the scale to your whole salary: it first subtracts a personal and family allowance (for you, your children and dependent relatives) and an earned-income reduction. Because this tool does not know your situation, it skips those allowances, so it overstates the tax on low and middle incomes. In fact, anyone earning the minimum wage (17,094 € per year in 2026) is exempt from IRPF. Your real rate is set by your employer through form 145 based on your circumstances, and it varies by autonomous community. Treat the result as a ceiling estimate, not your exact withholding.
Frequently asked questions
Does it use my contribution base or my gross pay?
It applies 6.50% (or 6.55%) directly to your gross annual salary. In practice there is a minimum and a maximum monthly contribution base, so on very high salaries the real amount can be slightly lower.
Does 12 or 14 payments change my net pay?
The annual net is identical: only the distribution changes. With 14 payments you receive less each month but get two extra payments; with 12, those extras are spread across every monthly payslip.
Why does a temporary contract deduct a little more?
Because the unemployment contribution is 1.60% for temporary contracts versus 1.55% for permanent ones, a difference of 0.05 points on the base.
Is this tax advice?
No. It is an informational estimate based on the rules in force in 2026. The exact withholding and figures are set by the Spanish Tax Agency (AEAT) and your employer according to your personal circumstances. Verify and consult a professional, and review the figures every year because tax rules change.