From gross to net salary in Spain
Your gross salary (salario bruto) is what you agree with your employer. Your net salary (salario neto) is what reaches your bank account after two deductions: your Social Security contributions as an employee and income tax withholding (retención de IRPF).
1. Social Security contributions
They’re calculated on your monthly contribution base: your annual gross salary divided by 12 (it always includes the prorated extra payments), capped at €5,101.20 a month in 2026. In 2026 employees pay:
- Common contingencies (pensions, sick leave): 4.70%.
- Unemployment: 1.55% on a permanent contract and 1.60% on a temporary one.
- Vocational training: 0.10%.
- Intergenerational Equity Mechanism (MEI): 0.15%, a surcharge that funds the pension reserve and increases every year.
That’s 6.50% in total on a permanent contract and 6.55% on a temporary one. If your salary exceeds the maximum base, you also pay a small solidarity contribution on the excess.
2. Income tax withholding (IRPF)
Your employer works out an annual withholding rate using the official algorithm published by the Spanish Tax Agency (Agencia Tributaria). In short:
- Social Security contributions and €2,000 of general expenses are deducted from your gross salary.
- If your net income is low (under €19,747.50), an employment income reduction of up to €7,302 also applies.
- The withholding scale is applied to the result (the base).
- The same scale applied to your personal and family allowance (€5,550 for yourself, plus any amounts for children, age or disability) is subtracted.
- The resulting tax divided by your gross salary is your withholding rate, truncated to two decimals.
Worked example: €30,000 gross in 14 payments
A 35-year-old single person with no children and a permanent contract:
- Contribution base: 30,000 / 12 = €2,500.00 a month. Social Security: €162.50 a month, €1,950.00 a year.
- Withholding base: 30,000 − €1,950.00 − €2,000.00 = €26,050.00.
- Scale on the base: €5,980.50. Scale on the personal allowance (€5,550.00): €1,054.50. Tax: €4,926.00.
- Withholding rate: €4,926.00 / 30,000 = 16.42%, i.e. €4,926.00 a year.
- Annual net: €23,124.00. Each regular month you take home €1,628.50 and each extra payment €1,791.00, since extra payments carry no Social Security deduction (it was already paid month by month).
2026 withholding scale
| Withholding base | Rate |
|---|---|
| €0 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% |
Below certain amounts there’s no withholding at all — for example, €15,876 a year for a single person with no children. If your contract lasts less than a year, the minimum withholding is 2%.
Changing jobs? Also check what you’re owed in your final settlement (finiquito) before signing it.
Frequently asked questions
How much is €30,000 gross a year net per month in Spain?
With €30,000 gross a year, a permanent contract, no children and 14 payments, you’d take home about €1,628.50 a month plus €1,791.00 in each extra payment. In 12 payments it would be about €1,927.00 a month. The annual net is the same either way: €23,124.00.
Why doesn’t my region change my payslip?
The income tax (IRPF) your employer withholds every month uses a single national scale for the whole common tax territory. The regional part of the tax does vary by region, but that difference isn’t reflected in your payslip: it’s settled when you file your annual tax return (declaración de la renta), which may result in a refund or an extra payment. The Basque Country and Navarre have their own (foral) tax systems and aren’t covered by this calculator.
What are the 14 payments (pagas extra) in Spain?
Most Spanish employment contracts split the annual salary into 14 payments: 12 monthly salaries plus two extra payments, usually in summer and at Christmas. Some contracts spread (prorate) the extra payments across 12 months instead. Your annual net pay is practically the same in both cases; only the monthly amount changes.
I’m a foreigner working in Spain. Does this calculator apply to me?
Yes, if you’re a Spanish tax resident employed under a Spanish contract — generally, if you spend more than 183 days a year in Spain. It doesn’t cover the special regime for inbound workers (the so-called Beckham law), non-residents, or the Basque Country and Navarre, which have their own tax rules.
Is the withholding the tax I actually pay?
Not exactly. Withholding is an advance payment your employer makes to the Tax Agency every month. Your final income tax is calculated in your annual tax return, taking into account all your income, deductions and your region’s tax scale. If too much was withheld you get a refund; if too little, you pay the difference.
What is form 145 (modelo 145)?
It’s the form you give your employer with your personal and family situation: marital status, children, disability and so on. Your employer uses it to calculate your withholding. If your situation changes, submit an updated form so your withholding is adjusted.
Other calculators
- Final settlement (finiquito) calculator: Last month’s salary, unused holidays, pending extra payments and severance when you leave a job in Spain.
- Unemployment benefit (paro) calculator: Whether you qualify for unemployment benefit in Spain, how long it lasts and how much you’ll get.
- Severance pay calculator: Unfair dismissal, objective dismissal or end of a temporary contract under Spanish law, with legal caps.
- AI CV analyzer: check how well your CV matches a specific job offer and what to improve.