Free Spanish net salary calculator 2026: gross to net
Work out your 2026 net salary in Spain for free: gross to net, monthly or yearly, in 12 or 14 payments. Same IRPF maths as the Tax Agency.
Per year
Each month (12 regular payslips)
How your IRPF withholding is calculated
These are the steps of the algorithm the Spanish Tax Agency publishes for 2026, used by every payroll program. Withholding is an advance: your annual tax return adjusts it to what you actually owe in your region.
Net salary by gross annual pay in 2026
Single person, no children, under 65, permanent contract. For your exact case, use the calculator.
| Gross per year | Net per year | Net per month (14 payments) | Net per month (12 payments) | IRPF |
|---|---|---|---|---|
| €18,000.00 | €15,917.40 | €1,123.03 | €1,326.45 | 5.07% |
| €20,000.00 | €16,928.00 | €1,193.67 | €1,410.67 | 8.86% |
| €22,000.00 | €17,938.80 | €1,264.32 | €1,494.90 | 11.96% |
| €24,000.00 | €19,197.60 | €1,352.69 | €1,599.80 | 13.51% |
| €25,000.00 | €19,852.50 | €1,398.69 | €1,654.38 | 14.09% |
| €27,000.00 | €21,162.60 | €1,490.72 | €1,763.55 | 15.12% |
| €30,000.00 | €23,124.00 | €1,628.50 | €1,927.00 | 16.42% |
| €33,000.00 | €25,089.90 | €1,766.60 | €2,090.83 | 17.47% |
| €35,000.00 | €26,397.00 | €1,858.42 | €2,199.75 | 18.08% |
| €40,000.00 | €29,656.00 | €2,087.33 | €2,471.33 | 19.36% |
| €45,000.00 | €32,602.50 | €2,293.93 | €2,716.88 | 21.05% |
| €50,000.00 | €35,550.00 | €2,500.60 | €2,962.50 | 22.4% |
| €60,000.00 | €41,436.00 | €2,913.29 | €3,453.00 | 24.44% |
Guidance only, based on 2026 rules for employees under the General Social Security Scheme in common territory (not the Basque Country or Navarre, which have their own tables). Excludes spousal maintenance, child support, irregular income and the pre-2013 mortgage reduction.
How gross salary becomes net
Two things come off your gross annual salary: Social Security contributions, 6.50% on a permanent contract, and IRPF withholding, which depends on your salary and family situation. What's left is your net pay. On €30,000 gross with no children, that's about €23,124 net a year.
What Social Security deducts
Employees pay 4.70% for common contingencies, 1.55% for unemployment (1.60% on temporary contracts), 0.10% for vocational training and 0.15% for the MEI. It's calculated on the contribution base, which has a minimum by group and a maximum of €5,101.20 a month. Above the maximum, a small solidarity contribution also applies.
How IRPF withholding is calculated
Your employer applies the Tax Agency's algorithm: it takes your salary minus contributions, €2,000 of expenses and, on low salaries, a reduction; applies the withholding scale to that base and subtracts the tax on your personal and family allowance. The resulting percentage is your withholding rate.
12 or 14 payments: do I earn the same?
Over the year, yes: annual net pay is the same. With 14 payments you get less each month plus two extra payments in June and December. Those extras only carry IRPF, because Social Security is already deducted, spread across the twelve regular payslips.
Withholding isn't what you pay in your tax return
Withholding is an advance on income tax. Your annual return calculates the actual tax with your region's scale and your deductions, and you get a refund or pay the difference.
Frequently asked questions
How much is €30,000 gross in net pay?
In 2026, with no children and a permanent contract, about €23,124 net a year: €1,628.50 a month in 14 payments plus two extras of €1,791, or €1,927 a month in 12 payments.
What IRPF percentage will be withheld?
It depends on your salary and family situation. With no children, it's around 9% on €20,000 gross, 16% on €30,000 and 21% on €45,000. Having children or dependants lowers it.
Why is the extra payment higher than a regular payslip?
Because no Social Security is deducted from it: contributions for it are spread across the twelve regular payslips. It only carries IRPF withholding.
Does my region affect my net salary?
Not the monthly withholding: the scale is the same across Spain except the Basque Country and Navarre. It does affect your annual tax return, where each region applies its own scale.
What are family situations 1, 2 and 3?
They're the ones in form 145. 1 is a single parent with dependent children; 2, married with a spouse earning €1,500 a year or less; 3, everyone else, which is the most common.
My salary is spread over 12 months: what's my gross annual pay?
Your gross monthly pay times 12, because each payslip already includes part of the extra payments. With €1,850 gross a month spread, that's €22,200 a year, about €1,503 net a month with no children. Don't multiply by 14: you'd count the extra payments twice.
Official sources
The calculations and text on this page are based on these official laws and publications (in Spanish).
- Agencia Tributaria: retenciones (cuadro de tipos y algoritmo de cálculo de 2026)
- Seguridad Social: bases y tipos de cotización
- Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas (BOE)
- Real Decreto 439/2007, Reglamento del IRPF (BOE)
- Real Decreto Legislativo 8/2015, Ley General de la Seguridad Social (BOE)
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