Put in a gross salary and see Spanish income tax, employee social security and the take-home pay that survives both. The rates used are the combined general scale for 2026, state tax plus the standard regional scale, with the €5,550 personal minimum taken off first. Where you live in Spain moves the final number, so read the regional note on this page.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Spanish income tax (IRPEF is the Italian name; in Spain it is IRPF) is set in two layers. The state sets half the scale and each autonomous community sets its half, which is why two people on the same salary can pay different tax in Madrid and Barcelona. This calculator uses the standard combined scale published for 2026: 19% to €12,450, rising through 24%, 30% and 37% to 45% at €60,000, and 47% above €300,000. The personal minimum of €5,550 comes off your income before the bands apply. In the calculator it is treated as a straight allowance; Spain actually applies it through the scale at your lowest rates, which lands in almost the same place.
Employee social security is a single combined 6.50% in 2026: 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the MEI, the levy that tops up the pension reserve fund. That last slice has been creeping up year by year on a legislated schedule. Contributions stop at the maximum base of €61,214 a year, after which only a small solidarity levy of roughly 0.2% applies to the employee. One honest warning about the result: the calculator skips the €2,000 general expense deduction and the fact that your contributions are themselves deductible, so the tax shown runs slightly high.
| Taxable income band | Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| Above €300,000 | 47% |
Bands apply to taxable income — what is left after the personal minimum of €5,550.
Regional taxes: Combined state + standard autonomous-community scale used. Madrid's combined scale is slightly lower and Catalonia/Valencia higher; the Basque Country and Navarre run fully separate tax systems (excluded).
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| €22,500 | €3,446 | €1,463 | €17,592 | 21.8% |
| €45,000 | €10,298 | €2,925 | €31,777 | 29.4% |
| €90,000 | €28,904 | €4,036 | €57,060 | 36.6% |
| €179,500 | €69,179 | €4,215 | €106,106 | 40.9% |
On €45,000 a year, take-home pay in Spain is €31,777 — about €2,648 a month — after €10,298 in income tax and €2,925 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Employee social security (combined) | 6.5% · 0.2% above the cap | First €0 | €61,214 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
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