Spain Net Salary 2026: IRPF, Social Security and 12 or 14 Payments

Spanish payslips can feel confusing because pay is often split into 12 or 14 payments, and income tax (IRPF) depends on your family situation. The Spain net salary calculator estimates the yearly figures and then divides them by your number of payments.

Rules change every year, and regions set their own scales. The figures below were checked in November 2026, so confirm them with your payroll.

Social Security

The employee share is a percentage of your monthly base, up to a maximum base of EUR 5,101.20 a month.

• 4.70% for common contingencies.
• 1.55% for unemployment, or 1.60% on a temporary contract.
• 0.10% for training.
• 0.15% for the MEI.

That adds up to 7.15% on a permanent contract and 7.20% on a temporary one.

The IRPF scale

The calculator uses the common withholding scale, which combines the state scale and the default regional scale.

• Up to EUR 12,450: 19%
• Up to EUR 20,200: 24%
• Up to EUR 35,200: 30%
• Up to EUR 60,000: 37%
• Up to EUR 300,000: 45%
• Above EUR 300,000: 47%

Autonomous communities set their own scales, so real withholding can differ.

The personal and family minimum

The tax on the minimum is taken off the tax on your base. The personal minimum is EUR 5,550, with extra for age over 65 and for children under 25 living with you.

A worked example

Yearly gross salary EUR 30,000, permanent contract, no children, 14 payments.

1. Social Security: the monthly base is 2,500, so 2,500 x 12 x 7.15% = EUR 2,145.
2. Net work income: 30,000 - 2,145 - 2,000 (other expenses) = EUR 25,855.
3. This is above the level where the low-income reduction applies, so the taxable base is EUR 25,855.
4. Tax on the base: 12,450 x 19% = 2,365.50, then 7,750 x 24% = 1,860, then 5,655 x 30% = 1,696.50. Total EUR 5,922.
5. Tax on the EUR 5,550 minimum: 5,550 x 19% = EUR 1,054.50.
6. IRPF: 5,922 - 1,054.50 = EUR 4,867.50.
7. Net salary: 30,000 - 2,145 - 4,867.50 = EUR 22,987.50 a year.
8. With 14 payments, each one is about EUR 1,641.96. With 12 payments, each one is about EUR 1,915.63.

The yearly net amount is the same either way. Only the size of each payment changes.

Steps

1. Open the Spain net salary calculator.
2. Enter your yearly gross salary and the number of children under 25.
3. Choose 12 or 14 payments, and set permanent contract and over 65 as needed.
4. Compare the IRPF and Social Security lines with your payslip.