Net salary calculator
Spanish income tax is the sum of two scales — a national one and one your region sets for itself. That is why the same gross salary is worth measurably more in Madrid than in Barcelona, and why job offers are hard to compare across Spain. This works out both halves, and shows the gap.
Last checked:
The rates used here have not yet been verified against the official source. They reflect commonly published values and are here so the tool is usable, but they should be treated as indicative only until confirmed. Spanish rates also change at least annually.
Before you act on any figure — accepting a job, budgeting a purchase, planning a tax position — confirm it against Agencia Tributaria + each regional government, or cross-check with the official Renta WEB simulator. A gestor or abogado can advise on your own situation; this page cannot.
Runs entirely in your browser. What you type is never sent anywhere — open your network tab and check.
Not legal advice. This page explains how Spanish income tax is structured for an employee on salary income in general terms so you know what to expect. It is not legal, tax or immigration advice, and it cannot account for your situation. The figure produced is an estimate for orientation. It is not a tax calculation and cannot account for your specific circumstances. Confirm anything that matters with the official body or a qualified gestor or abogado before you act on it.
The thing nobody tells you: there are two scales
Most countries have one income tax scale. Spain has two, and your total liability is the sum of both:
- The state scale (escala estatal), set nationally and identical wherever you live in the common regime.
- The regional scale (escala autonómica), which each autonomous community sets for itself.
Roughly half your income tax comes from each. Because the regional half is genuinely regional, two people on identical contracts in Madrid and Barcelona take home different amounts — and neither their employer nor the job advertisement will usually mention it.
This is the single largest financial consequence of choosing one Spanish city over another, and the comparison table in the calculator above quantifies it for whatever salary you enter.
What happens to your gross salary
The bands never apply to your gross figure. Four things happen first, and they are why your effective rate is always well below your top band.
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First
Social security comes off
The employee share is 6.48% of your salary, capped at an annual maximum base of 59.059 €. Above that ceiling no further contribution is due, which is why very high salaries see this deduction shrink as a proportion.
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Second
Deductions for being an employee
A flat 2.000 € for generic expenses, plus an earned-income reduction that is largest for the lowest earners and tapers to nothing above 19.748 €.
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Third
Both scales are applied to what remains
State and regional, each progressively, each to the same taxable base. The two results are added.
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Fourth
Your personal allowance is applied — through the scale
This is the step almost every simplified calculator gets wrong. Spanish law does not subtract your allowance from your income. It applies the scale to your full base, applies the same scale to the allowance amount, and subtracts the second from the first. This calculator does it the correct way.
The state scale
Identical everywhere in the common regime, for 2026. Remember that a region's scale is added on top of this — the rates below are not your total tax rate.
| Taxable base | State rate |
|---|---|
| 0 – 12.450 € | 9,50% |
| 12.450 – 20.200 € | 12,00% |
| 20.200 – 35.200 € | 15,00% |
| 35.200 – 60.000 € | 18,50% |
| 60.000 – 300.000 € | 22,50% |
| Over 300.000 € | 24,50% |
Where each region sits
The top and bottom marginal rates each region applies on top of the state scale. A low entry rate helps lower earners; a low top rate helps higher ones, and they do not always go together.
| Region | Lowest band | Top band | Bands |
|---|---|---|---|
| Andalucía | 9,50% | 22,50% | 5 |
| Aragón | 9,50% | 25,00% | 8 |
| Asturias | 10,00% | 25,50% | 8 |
| Canarias | 9,00% | 26,00% | 7 |
| Cantabria | 8,50% | 24,50% | 6 |
| Castilla y León | 9,00% | 21,50% | 5 |
| Castilla-La Mancha | 9,50% | 22,50% | 5 |
| Cataluña | 10,50% | 25,50% | 9 |
| Comunidad de Madrid | 8,50% | 20,50% | 5 |
| Comunitat Valenciana | 9,00% | 29,50% | 11 |
| Extremadura | 8,00% | 25,00% | 9 |
| Galicia | 9,00% | 22,50% | 5 |
| Illes Balears | 9,00% | 25,00% | 9 |
| La Rioja | 8,00% | 27,00% | 6 |
| Región de Murcia | 9,50% | 22,50% | 5 |
Scales as at 30 July 2026. Regional scales are revised annually — check the date before relying on these.
Not modelled: Navarra and País Vasco. Both operate their own tax regimes (régimen foral), entirely separate from the common system — and in País Vasco the rates are set by each provincial council rather than regionally. Producing a common-regime estimate for them would be confidently wrong, so this calculator leaves them out rather than guessing.
Allowances used
The general personal and family allowances for 2026. Note that child allowances rise for each additional child rather than being a flat per-child amount.
| Allowance | Amount |
|---|---|
| Personal (under 65) | 5.550 € |
| Personal, 65 or over | 6.700 € |
| Personal, 75 or over | 8.100 € |
| 1st child | 2.400 € |
| 2nd child | 2.700 € |
| 3rd child | 4.000 € |
| 4th child and beyond | 4.500 € |
| Additional, per child under 3 | 2.800 € |
Why this will not match your payslip
Worth understanding, because the mismatch alarms people every year.
What your employer deducts each month is a retención — a withholding estimate, calculated under its own set of rules, designed to approximate your eventual liability. It is not the tax itself. Your real liability is settled by the annual declaration (la renta), which compares what was withheld against what you actually owe.
So a refund or a bill after filing is normal, not a sign that something went wrong. This calculator estimates the annual liability, not the monthly withholding, so the two will differ.
What this does not include
Stated plainly, because a tax estimate that quietly omits things is worse than no estimate. This tool models the common case: an employee, salary income only, general allowances.
- Regional deductions and credits. Every region offers its own — for rent, for childcare, for large families, for buying in rural areas. These can be worth hundreds of euros and are not modelled.
- Joint filing. Couples may file together, which can help considerably where one partner has little income.
- Any income that is not salary — rental income, dividends, capital gains and self-employment are taxed under different rules. For self-employment see the autónomo calculator.
- The Beckham Law and other special regimes for inbound workers, which can change the picture entirely.
- Pension contributions, disability, and dependent ascendants, each of which alters your allowances.
- Navarra and País Vasco, for the reason given above.
For anything binding, the Agencia Tributaria's own Renta WEB simulator is the authority, and a gestor can account for what neither tool can see.
Frequently asked questions
Why is the same salary worth less in Barcelona than in Madrid?
Because Spanish income tax is only half national. IRPF is the sum of a state scale, identical everywhere, and a regional scale that each autonomous community sets for itself. Madrid has consistently set lower regional rates than Cataluña. On a mid-range salary the difference runs to several hundred euros a year, and at higher salaries into the thousands. The comparison table in the calculator shows the full spread for whatever figure you enter.
Why is my effective tax rate lower than my tax band?
Because the band rate applies only to the portion of your income inside that band, not to all of it. Spain also deducts your social security contributions and a set of allowances before the bands are applied at all. The result is that someone in the 37% marginal band pays an effective rate far below that — the marginal rate is what you pay on your last euro, not your average.
Does this match what comes off my payslip?
Not exactly, and it is not meant to. What your employer deducts monthly is a withholding estimate (retención) calculated under separate rules, deliberately approximate. Your real liability is settled by the annual declaration, which is why people receive a refund or a bill afterwards. This calculator estimates the annual liability, not the monthly withholding.
What are 12 and 14 payments?
Many Spanish employment contracts pay in fourteen instalments rather than twelve: twelve monthly payments plus two extra ones, usually in summer and at Christmas (pagas extraordinarias). The annual total is identical either way — fourteen payments simply means each one is smaller. When comparing job offers, always compare the annual gross figure, never the monthly.
Why are Navarra and País Vasco missing?
They operate their own tax regimes (régimen foral), entirely separate from the common Spanish system, with their own scales and rules. In País Vasco the rates are set by each provincial council rather than regionally. Modelling them with common-regime brackets would produce a confidently wrong answer, so this calculator declines rather than guessing.
Is my data stored when I use this?
No. It runs entirely in your browser as JavaScript. Your salary figure is never sent to the server, so it is not logged, stored or seen by anyone, and closing the tab discards it. You can verify this by opening your browser's network tab while using it.