🇪🇸 IRPF + Social Security 2026

Basque Country Salary Calculator 2026

Basque Country has its own tax system (Hacienda Foral). Results are approximate. Capital: Vitoria-Gasteiz.

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Beckham Law
24% flat — new residents
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Take-Home Pay in Basque Country 2026

Note: The Basque Country has its own independent tax system (Hacienda Foral) separate from the national IRPF system. The calculations shown are approximate. Consult your provincial Hacienda for exact figures.

Workers in Basque Country are subject to Spain's national IRPF (Impuesto sobre la Renta de las Personas Físicas) plus the regional IRPF set by Basque Country. Social Security contributions are the same across all Spanish regions: 6.35% employee + 0.15% MEI = 6.50% total, capped at €61,214/year.

This region applies standard national reference IRPF rates.

Worked Example — €26,000 Salary in Basque Country (2026)

Based on the approximate average salary in Basque Country of €26,000/year, here is what a standard employee takes home with 14 pagas:

€26,000 Gross — Basque Country, Single, 14 Pagas, 2026

Annual Gross Salary€26,000
Social Security (6.35%)−€1,651
MEI (0.15%)−€39
Employment income reduction−€0
Personal allowance−€5,550
Approximate IRPF−€3,880
Estimated Net (annual)≈€20,430

With 14 pagas: approximately €1,459 per paga. With 12 pagas (prorated): approximately €1,703/month.

Spain 2026 Tax Reference — Key Rates

ConceptRate 2026Notes
Total IRPF range in Basque Country19%–45%State + regional combined
Social Security (employee)6.35%Capped at €61,214/year
MEI contribution0.15%Up from 0.08% in 2025
Personal allowance€5,550Under 65 years old
Beckham Law rate24% flatNew residents, first 6 years
Max SS contribution base€61,214/year€5,101.20/month

Sources: Agencia Tributaria, Tesorería General de la Seguridad Social, Real Decreto-ley 3/2026

FAQs — Basque Country Salary & Tax

What are the IRPF rates in Basque Country? +
This autonomous community applies standard reference regional IRPF rates combined with national state rates.
How much Social Security do I pay in Basque Country? +
Social Security (Seguridad Social) is the same across all Spanish regions. Employees pay 6.35% of their gross salary (4.70% contingencias comunes + 1.55% desempleo + 0.10% formación profesional), plus 0.15% MEI. Total employee contribution is 6.50%, capped at €61,214.40/year in 2026.
Does Basque Country have local taxes on salaries? +
No. In Spain, there are no local or municipal income taxes on employment income. Your salary deductions are national Social Security + IRPF (national + regional component). The regional component is set by Basque Country's autonomous government, not individual cities.
What is the Beckham Law and can I use it in Basque Country? +
The Beckham Law (Art. 93 LIRPF) is available to all new Spanish tax residents regardless of which autonomous community they live in. It allows a flat 24% IRPF rate on Spanish income for the first 6 years of residency. You must apply within 6 months of registering with Spanish Social Security. Use our Beckham Law toggle in the calculator above to see how it affects your Basque Country take-home pay.

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