What is the Spain Income Tax?
Spain's IRPF is a progressive income tax split between state and regional portions, so the exact rate varies by autonomous community. This calculator uses the common combined scale from 19% to 47%.
Employee social security is 6.50% of salary in 2026 — 4.70% common contingencies, 1.55% unemployment, 0.10% vocational training and 0.15% MEI — capped at a maximum contribution base of €5,101.20 a month. A personal minimum of around €5,550 is exempt, rising with age and dependants.
Formula & worked example
IRPF = progressive bands 19/24/30/37/45/47%
Worked example: a €45,000 salary pays €2,925 of social security. After the €5,550 personal minimum, the taxable base is €36,525, producing IRPF of about €9,216. Net annual pay lands near €32,859, or €2,738 a month — an effective rate of 27.0%.
How to use this spain income tax calculator
- Enter your gross annual salary.
- Adjust the personal minimum if you are over 65 or have dependants.
- Note that many Spanish contracts pay in 14 instalments, not 12.
- Regional rates vary — Madrid is typically lowest, Catalonia among the highest.
Smart tips
- Regional differences are significant. The same salary can differ by several thousand euros between communities.
- Many Spanish contracts pay 14 times a year, with extra payments in July and December.
- Pension plan contributions are deductible but the annual limit is now low, around €1,500 for personal plans.
- The Beckham Law allows qualifying new residents to be taxed at a flat 24% on Spanish income for several years.
- Social security is capped, so the effective rate falls slightly at very high salaries.
Frequently asked questions
What are Spanish income tax rates?
Progressive from 19% to 47%, split between state and regional portions, so the exact rate depends on your autonomous community.
How much is Spanish social security?
6.50% for employees in 2026 (4.70% common contingencies, 1.55% unemployment, 0.10% vocational training and 0.15% MEI), capped at a maximum contribution base of €5,101.20 a month. Employers pay substantially more on top.
What is the Beckham Law?
A special regime letting qualifying new residents be taxed as non-residents at a flat 24% on Spanish-source income for up to six years.
Why are Spanish salaries paid 14 times?
Many collective agreements split annual salary into 14 payments, with extra instalments in summer and at Christmas.
Want the theory behind the numbers? Browse the Money Blog for worked guides.
Written by Gurjeet Singh, Sharpen Solutions. Last reviewed 15 Oct 2026. Sources: BOE — Orden PJC/297/2026: bases y tipos de cotización 2026, tope máximo 5.101,20 €/mes (30 Mar 2026). How we check these numbers.