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IRPF: 19%–47%
Progressive tax, state + regional. Madrid lowest, Valencia/Catalonia highest.
Source: Agencia Tributaria 2026
🏥
Social Security: 6.50%
6.35% SS + 0.15% MEI. Capped at €61,214/year gross.
Source: Real Decreto-ley 3/2026
⚡
Beckham Law: 24% flat
Flat 24% IRPF for eligible new residents. First 6 years of residency.
Source: Art. 93 LIRPF
How the Spain Salary Calculator Works
This calculator uses official 2026 rates from the Agencia Tributaria and Tesorería General de la Seguridad Social. It calculates your exact net salary (sueldo neto) after all mandatory deductions.
What gets deducted from your Spanish salary
- IRPF (Impuesto sobre la Renta de las Personas Físicas) — Spain's progressive income tax. Applied after deducting Social Security contributions, employment income reduction, and personal/family allowances. Rates range from 19% to 47% depending on income and region.
- Social Security (Seguridad Social) — 6.35% of gross salary (4.70% contingencias comunes + 1.55% desempleo + 0.10% formación profesional). Capped at the base máxima of €61,214.40/year in 2026.
- MEI (Mecanismo de Equidad Intergeneracional) — 0.15% employee contribution in 2026 (up from 0.08% in 2025). This pension sustainability mechanism will gradually increase to 0.60% by 2029.
14 pagas vs 12 pagas
Most Spanish contracts include 14 pagas — 12 monthly salaries plus 2 "extra" payments (typically June and December). Some employers instead prorate these extras into monthly payments, resulting in 12 higher monthly amounts. The annual net salary is the same either way.
Worked Example — €40,000 Salary in Madrid (2026)
Single person, no children, 14 pagas, standard resident:
Annual Breakdown — €40,000 Gross, Madrid, Single
Annual Gross Salary€40,000
Social Security (6.35%)−€2,540
MEI (0.15%)−€60
Employment income reduction€0 (above threshold)
Personal allowance−€5,550 from taxable base
Taxable IRPF base€31,910
IRPF (state + Madrid regional)−€7,521
Annual Net Salary≈€29,879
💡 With 14 pagas: ≈€2,134/paga. With Beckham Law (24% flat): net would be ≈€29,800/year — very similar at this income level, but Beckham becomes more advantageous above €60,000.
2026 IRPF Brackets — Spain (State + Reference Regional)
Total IRPF = state rate + regional rate. The table below shows combined approximate rates:
| Taxable Income | Combined Rate (approx.) | Madrid | Catalonia |
|---|
| €0 – €12,450 | 19% | 18.5% | 21% |
| €12,451 – €20,200 | 24% | 23.5% | 25% |
| €20,201 – €35,200 | 30% | 28% | 30% |
| €35,201 – €60,000 | 37% | 35% | 39% |
| €60,001 – €300,000 | 45% | 42.5% | 46% |
| Over €300,000 | 47% | 47% | 50.5% |
Source: Agencia Tributaria — Ley 35/2006 IRPF + regional comunidad rates 2026
Social Security Contributions 2026
| Concept | Employee Rate | Annual Cap |
|---|
| Contingencias comunes | 4.70% | €61,214.40 |
| Desempleo (unemployment) | 1.55% | €61,214.40 |
| Formación profesional | 0.10% | €61,214.40 |
| MEI (pension sustainability) | 0.15% | €61,214.40 |
| Total employee | 6.50% | €61,214.40 |
Source: Real Decreto-ley 3/2026 + Tesorería General de la Seguridad Social
Beckham Law (Ley Beckham) — Spain's Expat Tax Regime
The Beckham Law (officially: Régimen Especial para Trabajadores Desplazados, Art. 93 LIRPF) allows qualifying new tax residents of Spain to pay a flat 24% IRPF rate on their Spanish income for the first 6 years of residency.
Who qualifies?
- Have not been a Spanish tax resident in the previous 5 years
- Move to Spain due to employment, entrepreneurship, or investment activity
- Must apply within 6 months of registering with Spanish Social Security
Beckham Law tax rates 2026
| Income | Beckham Rate | Standard Rate (Madrid) |
|---|
| Up to €600,000 | 24% flat | 18.5% – 42.5% |
| Above €600,000 | 47% | 47% |
💡 Beckham Law advantage starts above ~€45,000/year. Below this income, the standard progressive rate is often lower than 24%. Use the calculator above to compare both scenarios.
Frequently Asked Questions — Spain Salary & Taxes
How much tax do I pay on €30,000 in Spain? +
On €30,000 gross in Madrid (14 pagas, single, no children): Social Security ≈€1,950, MEI ≈€45, IRPF ≈€4,721. Net take-home ≈€23,284/year or €1,663/paga. In Catalonia, you would pay slightly more IRPF due to higher regional rates.
What is the Beckham Law and who can use it? +
The Beckham Law (Art. 93 LIRPF) allows new Spanish tax residents to pay a flat 24% IRPF on Spanish income for their first 6 years in Spain. To qualify: you must not have been a Spanish tax resident in the previous 5 years, and you must have moved to Spain due to employment, starting a business, or investment. You must apply within 6 months of registering with Spanish Social Security (Seguridad Social).
How does Spain's 14-paga system work? +
Most Spanish employment contracts include 14 "pagas" (payments): 12 regular monthly salaries plus 2 extra payments — one in June/July (summer bonus) and one in December (Christmas bonus). Each extra paga typically equals one month's gross salary. Some companies prorate these extras into 12 equal monthly payments instead. Your annual net salary is identical either way — the difference is only timing and cash flow.
What is the Social Security contribution in Spain 2026? +
In 2026, employees contribute 6.50% total: 4.70% contingencias comunes (healthcare, pensions), 1.55% desempleo (unemployment), 0.10% formación profesional, and 0.15% MEI (pension sustainability mechanism). SS is only calculated on the first €61,214.40 of annual salary — above this cap, no further SS is deducted (though the solidarity contribution applies on the excess for salaries above €61,214).
How much is €50,000 salary take-home in Spain? +
At €50,000 gross/year in Madrid (single, no children, 14 pagas): SS ≈€3,175, IRPF ≈€10,650, Net ≈€36,175/year or €2,584/paga. In Barcelona (Catalonia), the higher regional IRPF rates mean net is approximately €34,500/year. Under Beckham Law in Madrid, net would be approximately €35,700/year.
Which Spanish region has the lowest income tax? +
Madrid consistently has the lowest IRPF rates among Spanish autonomous communities. The Madrid regional government has applied tax cuts and bonuses that reduce the regional portion of IRPF by up to 15-20% compared to regions like Valencia or Catalonia. The Canary Islands also have some tax advantages due to their special economic status (REF — Régimen Económico y Fiscal de Canarias).