Spain Salary Calculator 2026
Madrid rates. Results will differ for Cataluña, Valencia, and other regions.
Portuguese and Spanish labor law requires two extra monthly payments: a summer bonus (July) and a Christmas bonus (December). Annual figures use 14 payments; monthly net = annual net / 14.
€1,673
BreakdownTax 15.4% · SS 6.5%
Taxable base: €26,050 (gross after deductions)
Marginal bracket: 27.8% on income above €20,200
Next bracket: 31.3%: €9,787 more gross needed
Effective income tax rate: 15.4%
Taxable base = gross - SS (6.5%, capped) - €2,000 gastos - Art. 20 reduccion (up to €7,302 for low earners). Minimo personal credit (€999) applied after brackets.
6.5% effective rate (€1,950)
6.5% on gross (capped at ~€61,214/yr): contingencias comunes 4.70%, desempleo 1.55%, formacion 0.10%, MEI 0.15%. Employer pays 30.65% on top.
The rate applied to each additional euro you earn above your current bracket.
Different from the effective rate, which averages tax across all income.
Earning €9,787 more gross would push you into the 31.3% bracket.
Tax-exempt amounts only. Amounts above legal limits may be partially taxable.
Frequently asked questions
What are the income tax (IRPF) rates in Spain for 2026?
Spain applies combined estatal and autonomica IRPF rates across 10 brackets. In Madrid, rates run from approximately 19% to 47%. Other regions such as Cataluna and Valencia set higher autonomous community rates, so take-home pay will differ for residents outside Madrid.
How does social security work for employees in Spain?
Employees pay approximately 6.35% of gross salary in social security contributions, capped at €61,214.40 per year (€5,101.20 per month). Employers pay a further ~29.9% on top. Earnings above the cap incur no additional employee SS contribution.
What is the Beckham Law?
The Beckham Law (Art. 93 LIRNR) allows qualifying foreign workers who become Spanish tax residents to pay a flat 24% rate on income up to €600,000 instead of standard progressive IRPF. It applies to employed workers only - autonomos (self-employed) are not eligible.
How are autonomos (self-employed) taxed in Spain?
Autonomos pay a monthly cuota - a social security contribution that scales with net income. Under the 2026 15-tier table (BOE-A-2026-7296), cuotas range from €205.88 to €607.35 per month. IRPF then applies to net income after deducting the cuota and a standard gastos deducible allowance.