Spain net salary calculator 2026
How much you take home a month: Social Security, IRPF withholding according to the Tax Agency’s algorithm, and the extra payments.
Net salary per month
€1,628.50
and €1,791.00 in each of the 2 extra payments
- IRPF withholding 16.42%
- Social Security €162.50 a month
- Net per year €23,124
With a gross salary of €30,000 a year in 14 payments, you take home €1,628.50 net a month and €1,791.00 in each extra payment: out of every €100 gross you keep €77.1.
The company withholds 16.42% of IRPF from you, €4,926 a year, and deducts €1,950 a year in Social Security, 6.5% of your base. With €2,500.00 a month of contribution base you pay €162.50 a month.
- The final IRPF is set by the tax return, with your autonomous community’s scale, and may result in a payment or a refund. The withholding is just an advance.
Where the gross salary goes
- Net€23,12477%
- IRPF€4,92616%
- Social Security€1,9507%
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
Show the detailsHide the details
| Annual gross salary | €30,000.00 | |
|---|---|---|
| − | Social Security for the year4.70% common contingencies, 1.55% unemployment, 0.10% vocational training and 0.15% MEI, on €2,500.00 a month | €1,950.00 |
| − | IRPF withholding (16.42%)withholding rate × gross salary | €4,926.00 |
| = | Net per year | €23,124.00 |
| ÷ | Payments | 14 |
| = | Net of a regular paymentwith the month’s Social Security | €1,628.50 |
| Net of an extra paymentwith IRPF only: Social Security is already paid every month | €1,791.00 | |
| How the withholding rate comes out, step by step | ||
| Net employment incomegross minus the year’s Social Security | €28,050.00 | |
| − | Other expensesgeneral fixed amount | €2,000.00 |
| − | Reduction for employment incomeonly if net income is €19,747.50 or less | €0.00 |
| = | Base for calculating the rate | €26,050.00 |
| Personal and family minimumthe taxpayer’s minimum plus the dependants’ | €5,550.00 | |
| Withholding amountthe scale applied to the base, minus the scale applied to the minimum | €4,926.00 | |
| ÷ | Annual gross salary | €30,000.00 |
| = | Withholding ratetruncated to two decimals | 16.42% |
How it works
- The worker’s Social Security is calculated on the monthly contribution base: the annual gross salary divided by 12, with the extra payments prorated, between the minimum base of €1,424.40 and the maximum of €5,101.20. The 2026 rates are 4.70% for common contingencies, 1.55% for unemployment (1.60% if the contract is temporary), 0.10% for vocational training and 0.15% for the intergenerational equity mechanism.
- The IRPF withholding follows the Tax Agency’s official algorithm: from the gross salary, the Social Security, €2,000 of other expenses and, if income is low, the employment income reduction (up to €7,302) are subtracted; what is left, minus €600 if there are more than two dependants, is the base.
- The withholding scale (from 19% to 47%) is applied to the base and the scale applied to the personal and family minimum is subtracted: €5,550 plus €2,400, €2,700, €4,000 and €4,500 for the first, second, third and fourth child, and €2,800 for each child under 3. Those who earn up to €35,200 also have a cap: the amount cannot exceed 43% of what the salary exceeds the limit that excludes withholding. The rate is the amount divided by the gross salary, truncated to two decimals.
- Each payment carries that withholding. Social Security is deducted in the 12 payslips of the year, always on the same base: the salary divided by 12, which already includes the share of the extra payments. That is why, with 14 payments, the two extra payments only carry IRPF.
Worked example
Gross salary of €30,000 a year, 14 payments, permanent contract, situation 3, no children. Contribution base: 30,000 ÷ 12 = €2,500 a month; Social Security: 2,500 × 6.50% = €162.50 a month, €1,950 a year. Net income: 30,000 − 1,950 = €28,050; minus €2,000 of other expenses, base of €26,050. Amount: 5,980.50 − 1,054.50 (the scale on the minimum of €5,550) = €4,926, and the rate is 4,926 ÷ 30,000 = 16.42%. Each payment of €2,142.86 carries €351.86 of IRPF; the regular payment comes to €1,628.50 and the extra one to €1,791.00.
Sources
- AEAT: algorithm for calculating the IRPF withholding rate on employment income, 2026 (in Spanish)
- IRPF Regulation (Royal Decree 439/2007): arts. 80 to 86: withholdings on employment income (BOE) (in Spanish)
- Law 35/2006 on IRPF: art. 20 (employment income reduction) and art. 58 (minimum for dependants) (BOE) (in Spanish)
- Order PJC/297/2026: Social Security contribution bases and rates in 2026 (BOE) (in Spanish)
Text checked on October 5, 2026
Good to know
- The result is an estimate for a full-time worker in the General Regime, with the payments of a fixed salary. Your payslip may include overtime, bonuses, payment in kind or deductions that the calculation does not know; what counts is your payslip.
- The IRPF withholding is an advance: the final tax is calculated in the tax return, with your autonomous community’s scale, and may result in a payment or a refund. The withholding does not change by autonomous community; Ceuta, Melilla and La Palma have their own regime that is not covered here.
- Not covered: pensioners, the unemployed, people with disabilities, dependent ascendants, compensatory pension or maintenance payments, the loan for the main residence and geographic mobility; nor the half-and-half counting of children in shared custody.
- The minimum contribution base depends on the professional group (€1,989.30 a month in group 1, €1,649.70 in group 2, €1,435.20 in group 3 and €1,424.40 in groups 4 to 7). The calculation uses that of groups 4 to 7; it only matters if your monthly salary is lower than that of your group.
- None of this is tax or employment advice: for your case, look at your payslip, ask your HR department or consult an adviser (gestor).
Frequently asked questions
What is the net salary for €30,000 gross a year?
With 14 payments, single with no children and a permanent contract, €1,628.50 a month in the regular payments and €1,791.00 in each extra payment: €23,124 a year. With 12 payments, €1,927.00 a month.
How much Social Security is deducted?
In 2026 the worker pays 4.70% for common contingencies, 1.55% for unemployment (1.60% in a temporary contract), 0.10% for vocational training and 0.15% for the MEI: 6.50% in total with a permanent contract, on a base of between €1,424.40 and €5,101.20 a month (Order PJC/297/2026).
How is the IRPF withholding calculated?
With the Tax Agency’s algorithm: from the salary, the Social Security, €2,000 of other expenses and the employment income reduction if the salary is low are subtracted; the 19% to 47% scale is applied to that base and the scale on the personal and family minimum of €5,550, plus the children’s, is subtracted. The rate is the amount divided by the salary.
What is family situation 1, 2 or 3?
The one you tell your company on form 145. Situation 1: single, widowed, divorced or separated with children who live only with you. Situation 2: married and your spouse earns no more than €1,500 a year. Situation 3: everyone else, including singles without children (IRPF Regulation, art. 81).
Why does the extra payment have fewer deductions?
Because Social Security is calculated every month on a base that already includes the proportional share of the extra payments: it is deducted in the 12 payslips, not in each of the 14 payments. The IRPF is withheld in all 14.
Is the withholding the IRPF I will pay?
No: it is an advance. The year’s IRPF is calculated in the tax return, with the deductions and scale of your autonomous community, and the difference is paid or refunded.
Next step
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