Spain net salary 2026

Your employer applies one withholding rate to every payment of the year. The rate comes from the Agencia Tributaria's official algorithm: it takes your gross pay for the year, subtracts your Social Security contributions, the general expenses allowance and the work income reduction, works out the tax on that base with the withholding scale and takes off the tax on your personal and family minimum. The result divided by your pay, truncated to two decimals, is your rate. This calculator runs that same algorithm, in its version in force from 10 September 2026.

Your yearly gross and the withholding rate stay the same. With 14 payments, each month's gross is smaller and you get two extra payments, usually in June or July and in December. Social Security is always charged monthly on a twelfth of your yearly pay, extra payments included, so the extra payments only have IRPF withheld.

In the Régimen General you pay 4.70% for common contingencies, 0.15% for the intergenerational equity mechanism (MEI), 1.55% for unemployment on an open-ended contract (1.60% on a fixed-term one, unless you have a disability of 33% or more) and 0.10% for vocational training: 6.50% in all on an open-ended contract. They are charged on your monthly contribution base, capped at €5,101.20 a month in 2026. Above that cap, a solidarity contribution of 0.19% to 0.24% applies to the part of your pay over it.

It is the one you give your employer on the modelo 145. Situation 1: single, widowed, divorced or separated, with children under 18 (or with a disability) who live only with you. Situation 2: married and not separated, with a spouse who earns no more than €1,500 a year. Situation 3: everyone else, including married people whose spouse earns more than €1,500 and anyone who prefers not to say.

Not for withholding: the AEAT algorithm uses one scale for the whole common regime. Where you live changes your final tax in the annual return, because each comunidad has its own scale and deductions. The exceptions are Ceuta, Melilla and La Palma, where the withholding is 60% lower, and País Vasco and Navarra, which have their own tables that this calculator does not cover.

No. Withholding is an advance on account of your IRPF. Your actual tax is worked out in the annual return (the declaración de la renta), with your comunidad's scale, your deductions and any other income. The difference is a refund or an amount to pay. A withholding close to your actual tax means a small difference either way.