Spain Gross to Net Salary Calculator 2026

Spanish income tax is two taxes stacked on one base. The state scale of article 63 LIRPF is the same everywhere in the common regime — 9.5% to €12,450, 12% to €20,200, 15% to €35,200, 18.5% to €60,000, 22.5% to €300,000 and 24.5% above — and on top of it every comunidad autónoma votes its own escala autonómica. In 2026 the top autonomic rate runs from 20.5% in Madrid to 29.35% in the Valencian Community, which is why the same payslip can differ by several hundred euros a year depending only on where you are resident on 31 December.

Social security comes off first. The employee pays 6.50% of pay — 4.70% contingencias comunes, 1.55% unemployment, 0.10% vocational training and 0.15% MEI, the intergenerational equity contribution that rose from 0.13% for 2026 — on a base capped at €5,101.20 a month, or €61,214.40 a year. On €35,000 that is €2,275. Pay above the ceiling is not free any more: since 2025 a cotización adicional de solidaridad applies to the excess, 0.19% to 0.24% for the employee and 0.96% to 1.22% for the employer in 2026.

What is left becomes the taxable base after three subtractions: the flat €2,000 otros gastos deducibles, the reducción por rendimientos del trabajo of article 20, and — if you file jointly with a spouse — €3,400. The article 20 reduction is worth up to €7,302 but phases out steeply: it falls by €1.75 for every euro of net employment income above €14,852 and disappears at €19,747.50. That taper, not the tax scale, is what produces the punishing marginal rates in the high teens of thousands: around €18,000 of gross salary the next euro is taxed at roughly 73%.

The mínimo personal y familiar is not deducted from income — it is taxed at the same two scales and the result is subtracted from the tax. A single taxpayer under 65 gets €5,550; it rises to €6,700 at 65 and €8,100 at 75. Children add €2,400, €2,700, €4,000 and €4,500 for the first, second, third and fourth onward, plus €2,800 for each child under three, and an accredited disability adds €3,000 from 33% or €12,000 from 65%. Because the mínimo is taxed at your own bracket rates, it is worth more in cash to a higher earner — the opposite of a tax credit.

New for 2026: the deducción por obtención de rendimientos del trabajo of disposición adicional 61ª LIRPF, rewritten by Real Decreto-ley 5/2026 when the minimum wage rose. It is a straight credit against the total tax bill — €590.89 if your gross employment income is at or below €17,094, the 2026 annual SMI, tapering by 20 cents per euro to nothing at €20,048.45. It exists so that a minimum-wage salary ends the year with no IRPF to pay at all, and it is why the calculator shows zero income tax on €17,094.

Employers pay far more than the salary. On the same capped base they owe 23.60% contingencias comunes, 5.50% unemployment, 0.20% FOGASA, 0.60% vocational training and 0.75% MEI — 30.65% in total — plus their share of the solidarity contribution above the ceiling. A €35,000 salary therefore costs about €45,728 before the accident-insurance premium, which depends on the employer's activity code and is not included here.