How we calculate Spanish net pay

The calculator follows the payslip of a full-time employee in the General Regime in the common tax territory. The withholding rate comes from the algorithm the tax agency publishes for employers (tax year 2026, including its 10 September version) and contributions from the 2025 and 2026 contribution orders in the BOE — see data sources.

Social Security contributions

The monthly base is pay including a twelfth of the extra payments, between your contribution group's minimum and the ceiling (€5,101.20 in 2026, €4,909.50 in 2025). Employees pay 4.70% for common contingencies, 1.55% unemployment (1.60% on fixed-term contracts), 0.10% vocational training and 0.15% intergenerational equity levy (0.13% in 2025). Pay above the ceiling carries the solidarity contribution in three bands; employees pay a sixth of it.

IRPF withholding rate

Annual pay minus contributions gives net earned income; then €2,000 other expenses and the earned-income reduction (€7,302 up to €14,852 of net income, tapering to zero at €19,748) are deducted, plus €600 with more than two children. The withholding scale (19% to 47%) is applied to that base, minus the scale applied to the personal and family allowance (€5,550 plus the amounts for children, children under 3 and age). The rate is that amount divided by pay, cut to two decimals, and applies to every payment including the extras.

Limits and floors

Nothing is withheld when pay is at or below your household's limit (for example €15,876 in household 3 without children), and up to €35,200 the amount cannot exceed 43% of the excess over that limit. Contracts under a year carry a 2% minimum rate. Children who also live with the other parent count half.

Extra payments

With 14 payments, annual pay is split into twelve monthly salaries and two extra payments in June and December. The extras carry no contributions when paid, because each month's base already includes them, but they do carry withholding. The monthly net shown is a regular payslip (November).

Employer cost

Employers pay 23.60% common contingencies, 5.50% unemployment (6.70% fixed-term), 0.20% wage guarantee fund, 0.60% vocational training, 0.75% MEI, 1.50% work accident insurance (office work; it varies by activity) and five sixths of the solidarity contribution.

Tests

Not yet included

• Navarre and the Basque Country (their own withholding tables), Ceuta, Melilla and La Palma.
• Disability, dependent parents, maintenance payments, pre-2013 mortgage relief and mid-year rate changes.
• The annual return: regional scales, deductions and joint filing.

Estimates only. Not tax, legal or financial advice.