Calculate Salary in Spain
Spain Salary Calculator 2026
Build accurate, tax-compliant salary packages for Spanish employees with confidence. Calculate salario bruto a neto instantly, including IRPF income tax, social security contributions (cotizaciones), and total employer cost in EUR.
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What's Included
Everything you need to build a Spain offer
Calculadora Salario Neto
Enter any gross annual salary and instantly see the exact net take-home after IRPF income tax and employee social security contributions (cotizaciones a la Seguridad Social).
Social Security Breakdown
See all statutory cotizaciones itemised, including contingencias comunes, desempleo, formacion profesional, and FOGASA, with employee and employer shares split out.
Regional IRPF Support
Calculate accurately for all major Spanish autonomous communities. Each region sets its own IRPF tramo autonómico, which affects net take-home pay for employees in Madrid, Catalonia, Andalusia, and others.
Total Employer Cost View
Instantly see total coste empresa including all employer social security contributions, essential for headcount budgeting and workforce planning when hiring in Spain.
How It Works
Three steps to a confident Spain offer
01
Enter Gross Salary
Input the gross annual salary (salario bruto anual) in EUR. Spanish salaries are quoted as annual gross figures and must not fall below the SMI (Salario Minimo Interprofesional) set by the government.
02
Select Region and Situation
Choose the employee's autonomous community and personal situation. Each region applies its own IRPF autonómico rate, and personal circumstances affect applicable deductions and minimum personal allowance.
03
Get Full Breakdown
Instantly see gross salary, IRPF withholding, cotizaciones, net take-home (salario neto), and total coste empresa including all employer social security contributions.
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Spain Salary Guides
What Is Gross Salary in Spain?
Gross salary in Spain (salario bruto) is the total annual compensation agreed in the employment contract before IRPF income tax withholding and social security contributions (cotizaciones a la Seguridad Social) are deducted. Spanish salaries are always quoted as annual gross figures, sometimes divided into 12 or 14 payments depending on whether extra payments (pagas extraordinarias) are included in the monthly salary or paid separately in June and December. When building salary offers for roles in Madrid, Barcelona, Valencia, Seville, or Bilbao, the gross annual figure is the standard reference point and must not fall below the SMI set by the Spanish government each year.
What Is Net Salary in Spain?
Net salary (salario neto) is what the employee actually receives after IRPF withholding (retencion IRPF) and employee social security contributions have been deducted from the gross salary. Spanish employees typically retain between 70% and 80% of their gross salary as net take-home depending on income level, personal situation, and autonomous community of residence. Spain's calculadora salario neto must account for both the state (tramo estatal) and regional (tramo autonomico) components of IRPF, making regional selection important for accuracy.
What Is IRPF (Income Tax) in Spain?
IRPF (Impuesto sobre la Renta de las Personas Fisicas) is Spain's personal income tax. For employment income, IRPF is withheld at source by the employer (retencion IRPF) each month and remitted to the Agencia Tributaria (AEAT). IRPF is applied on the taxable base (base liquidable), which is the gross salary minus social security contributions and applicable personal allowances (minimo personal y familiar). The IRPF rate is split between a state portion (tramo estatal) and a regional portion (tramo autonomico), giving a combined progressive rate. The 2026 national IRPF brackets are:
The personal minimum allowance (minimo personal) of EUR 5,550 per year reduces the taxable base before IRPF brackets are applied. Additional allowances apply for dependent children, elderly dependants, and disability. The calculadora IRPF above applies the combined state and regional rate based on the selected autonomous community.
What Are Social Security Contributions (Cotizaciones) in Spain?
Both employees and employers in Spain pay cotizaciones a la Seguridad Social on the employee's salary base (base de cotizacion), which is broadly equivalent to the monthly gross salary. The main employee contributions in 2026 are:
Total employee cotizaciones are approximately 6.48% of gross salary. Total employer cotizaciones are approximately 30.42% of gross salary, making Spain one of the higher employer social cost countries in the EU. The cotizaciones are subject to a maximum contribution base (base maxima de cotizacion) and a minimum base (base minima), which are updated annually.
What Is the Minimum Personal Allowance (Minimo Personal) in Spain?
Every taxpayer benefits from a personal minimum allowance (minimo personal y familiar) of EUR 5,550 per year. Additional allowances apply for dependent children (EUR 2,400 first child, EUR 2,700 second), elderly dependants, and disabilities. For married couples filing jointly (declaracion conjunta), a joint allowance of EUR 3,400 applies.
How Do Regional IRPF Rates Affect Net Salary in Spain?
Spain's IRPF is split between a national state component (tramo estatal) and a regional component (tramo autonomico). Madrid applies some of the lowest regional rates in Spain, making it the most tax-efficient location for high earners. Catalonia and Valencia apply rates at or above the national average. The Basque Country and Navarra have full fiscal autonomy (regimen foral) and set their own complete IRPF systems independently. Two employees earning the same gross salary in Madrid and Barcelona can have meaningfully different net salaries.
How to Manage Payroll in Spain
Spanish payroll is regulated by the Estatuto de los Trabajadores and administered by the Agencia Tributaria (AEAT) for tax and the Tesoreria General de la Seguridad Social (TGSS) for social security. Key compliance requirements when hiring in Spain include:
- Registering as an employer with the TGSS and obtaining a Codigo de Cuenta de Cotizacion (CCC) before the employee's first working day.
- Affiliating and registering each employee with Social Security before their start date.
- Calculating and withholding IRPF and submitting monthly Model 111 declarations to the AEAT.
- Paying employee and employer cotizaciones to the TGSS monthly via the Sistema RED.
- Issuing a monthly nomina (payslip) detailing gross pay, all deductions, and net pay.
- Paying the SMI of EUR 1,184 gross per month in 14 payments in 2026.
- Paying mandatory extra payments (pagas extraordinarias) equivalent to at least two additional monthly salaries per year.
- Submitting an annual summary of IRPF withholdings (Model 190) to the AEAT by January 31 each year.
How Much Tax Is Applied on Salary in Spain?
For an average employee earning EUR 30,000 gross annually in Spain, the effective total deduction rate including IRPF and employee cotizaciones is approximately 22 to 26%:
- Employee cotizaciones: approximately 6.48% of gross salary
- IRPF: progressive from 19% to 47% on taxable base after allowances
- Minimo personal: EUR 5,550 tax-free base allowance
- Employer cotizaciones: approximately 30.42% on top of gross salary
Minimum Wage in Spain
The average salary in Spain is approximately EUR 27,000 to EUR 30,000 gross per year across all sectors according to INE (Instituto Nacional de Estadistica) data for 2026. After IRPF and cotizaciones deductions, this translates to a net take-home of roughly EUR 20,000 to EUR 22,500 annually, or approximately EUR 1,600 to EUR 1,900 per month net. The average salary in Spain varies significantly by region and sector, with Madrid and the Basque Country typically paying 20 to 35% above the national average. Technology, finance, pharmaceuticals, and energy sectors pay well above average. For foreign hiring managers, it is worth noting that Spanish salaries appear relatively low in nominal terms compared to Western European peers, but purchasing power in many Spanish cities remains competitive.
Average Salary in Spain
The average salary in Spain is approximately EUR 27,000 to EUR 30,000 gross per year across all sectors according to INE data for 2026. After IRPF and cotizaciones deductions, this translates to a net take-home of roughly EUR 20,000 to EUR 22,500 annually, or approximately EUR 1,600 to EUR 1,900 per month net. Madrid and the Basque Country typically pay 20 to 35% above the national average. Technology, finance, pharmaceuticals, and energy sectors pay well above average.
Your Questions Answered
What is the difference between salario bruto and salario neto in Spain?
Salario bruto is the total annual compensation stated in the employment contract before any deductions. Salario neto is the actual take-home pay after employee cotizaciones a la Seguridad Social (approximately 6.48% of gross) and IRPF withholding (retencion IRPF) have been deducted. For a typical single employee earning EUR 30,000 gross annually in Madrid, the net monthly salary is approximately EUR 1,900 to EUR 2,000. The calculadora salario neto above gives you the precise figure based on gross salary, region, and personal situation.
How is IRPF (income tax) calculated in Spain?
IRPF is calculated by first deducting employee social security contributions and the minimo personal (EUR 5,550) from gross salary to arrive at the taxable base (base liquidable). The progressive IRPF brackets are then applied, combining state and regional rates. The combined rate ranges from 19% on the first EUR 12,450 of taxable income up to 47% above EUR 300,000. The calculadora IRPF above applies the correct combined rate for the selected autonomous community. Employers withhold IRPF monthly and remit it to the Agencia Tributaria via the monthly Model 111 declaration.
What are cotizaciones a la Seguridad Social in Spain?
Cotizaciones are mandatory social security contributions paid by both employees and employers in Spain. Employee cotizaciones total approximately 6.48% of gross salary, covering contingencias comunes (4.7%), desempleo (1.55%), formacion profesional (0.1%), and MEI (0.13%). Employer cotizaciones total approximately 30.42% of gross salary on top of the gross wage. These contributions fund Spain's pension system, healthcare, unemployment benefits, and vocational training. They are remitted monthly to the Tesoreria General de la Seguridad Social (TGSS) via the Sistema RED.
What are the total employer costs (coste empresa) when hiring in Spain?
Beyond gross salary, Spanish employers must budget for employer cotizaciones of approximately 30.42% of gross salary, covering contingencias comunes (23.6%), desempleo (5.5%), formacion profesional (0.6%), FOGASA (0.2%), and MEI (0.52%). For an employee earning EUR 30,000 gross, the total coste empresa is approximately EUR 39,100 annually. This makes Spain one of the higher employer cost countries in Western Europe, and is an important consideration when building business cases for headcount in Spain.
What is the SMI (minimum wage) in Spain in 2026?
The SMI 2026 (Salario Minimo Interprofesional) is EUR 1,184 gross per month paid in 14 payments, or EUR 16,576 per year. This is one of the highest minimum wages in Southern Europe. The subida SMI 2026 continues the trend of significant annual increases since 2018. All employers in Spain must pay at least the SMI regardless of sector, region, contract type, or company size. Many sector collective agreements (convenios colectivos) set higher minimums for specific job categories.
What are extra payments (pagas extraordinarias) in Spain?
Pagas extraordinarias are mandatory extra monthly salary payments required by Spanish law, equivalent to at least two additional monthly salaries per year. They are typically paid in June and December. When a Spanish salary is expressed as "EUR X in 14 payments," this means the annual gross is divided across 12 monthly payments plus 2 extra payments. Alternatively, many companies prorate the extras into 12 equal monthly payments. Both conventions are equally common in Spanish job offers, so it is important to clarify which applies when comparing or negotiating salaries.
Does the autonomous community affect net salary in Spain?
Yes. Each autonomous community sets its own regional IRPF rate (tramo autonomico), which is added to the national state rate to give the combined IRPF. Madrid applies some of the lowest regional rates in Spain, making it advantageous for high earners. Catalonia and Valencia apply rates at or above the national average. The Basque Country and Navarra have full fiscal autonomy (regimen foral) and operate completely independent tax systems. For a EUR 60,000 gross salary, the difference in net pay between Madrid and Catalonia can be several hundred euros per month, making regional selection important in the Spain salary calculator.
