Spanish Payroll Calculator (Net Salary) 2026
Getting from gross to net involves two deductions under Spanish rules: Social Security contributions and income tax withholding (IRPF). This calculator applies Spain's progressive IRPF tax bands and accounts for the personal and family allowance, which is why two identical salaries are taxed differently depending on dependent children.
How it is calculated
Gross × 6.35%Gross − Social Security − allowable expenses − reductionProgressive scale(base) − Scale(personal allowance)Gross − Social Security − IRPF dueThe scale is applied by bracket: each slice of salary is taxed at its own rate, not the whole salary at the top rate.
Source: Spain's general IRPF tax scale and personal/family allowance, Law 35/2006 on Personal Income Tax (IRPF).
Example
With €28,000 gross per year and no children, around €1,778 is deducted for Social Security. The progressive scale is then applied to the resulting base, minus the personal allowance — leaving a withholding well below the 30% you might expect from just looking at the top bracket your salary falls into.
Frequently asked questions
Why doesn't my actual withholding match exactly?
The withholding your employer applies depends on your Spanish region, your full family situation, your contract type and other data declared on form 145. This calculator uses the general scale and personal allowance, so it gives a close estimate, not an identical figure.
Does net annual pay change with the number of payments?
No. Being paid over 12 or 14 installments just splits the same money differently: the net annual amount is identical, only the amount per payslip changes.
What is the personal and family allowance?
It's the part of your income considered to cover basic needs, which in practice isn't taxed. It increases with dependent children, which is why withholding drops once you declare them.
Do I pay Social Security on my entire salary?
Contributions are based on a contribution base that has an annual cap. Above that base, a higher salary no longer increases your contribution, though it still increases IRPF.