Spain Net Salary Calculator 2026 (Gross to Net)
Turn a Spanish gross salary into net pay for 2026: employee Social Security, IRPF withholding rate from the official AEAT algorithm, 12 or 14 payments.
In Spain the net pay on a payslip is the gross salary minus two deductions: the employee’s Social Security contributions and the IRPF withholding (retención). This calculator follows the 2026 withholding algorithm published by the Tax Agency (AEAT) for employers, for an ordinary employee under 65. It estimates the initial rate; midyear payroll regularisation needs pay and tax already withheld.
How to use this tool
- Enter your gross annual salary from the contract.
- Choose payments and contract type; tick contracts under one year for the 2% minimum.
- Pick your family situation as declared on form 145.
- Enter children under 25 who live with you, how many are under 3, and whether you claim them alone.
Formula
Net = gross − Social Security − gross × withholding rate
Social Security is 6.50% of pay (6.55% on fixed-term contracts) up to €61,214.40 a year, plus a small solidarity contribution above that. The withholding base is gross minus Social Security, €2,000 of general expenses and the work income reduction (up to €7,302 for low earners). The 2026 withholding scale (19% to 47%) is applied to the base and to the personal and family allowance (€5,550 plus €2,400, €2,700, €4,000 and €4,500 per child and €2,800 per child under 3); the difference divided by gross, truncated to two decimals, is the rate.
Example
A single employee on €30,000 in 12 payments pays €1,950 Social Security. The withholding base is €30,000 − €1,950 − €2,000 = €26,050, which the scale taxes at €5,980.50; the €5,550 personal allowance is worth €1,054.50. Withholding is €4,926, a 16.42% rate, leaving €23,124 a year or €1,927 a month.
What this calculator leaves out
Disability, age over 65, dependent parents, mortgage relief, geographical mobility, Ceuta, Melilla and La Palma, and the separate systems of the Basque Country and Navarre are not modelled. Equal monthly pay is assumed; professional-group minimum contribution bases are excluded.
Frequently asked questions
Is IRPF withholding my final tax?
No. It is an advance payment. The annual return applies the state scale plus your autonomous community’s scale and deductions, so you may get money back or owe more.
Why does 14 payments give a lower monthly figure?
The same annual salary is split into 14 pieces. The two extra payments carry no Social Security deduction because it is already spread across the twelve months.
When is no IRPF withheld at all?
When pay does not exceed the exempt limit for your situation: €15,876 a year in situation 3 without children, €17,197 in situation 2 and €17,644 for a single parent with one child (more with extra children). Just above it, a 43% cap keeps withholding low for salaries up to €35,200.
Sources
This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.
Last updated: 2026