Spain take-home pay calculator

How tax works for employees in Spain

• Social security takes 6.50% of your pay on a permanent contract (6.55% on a temporary one), up to a maximum base of €61,214 a year, plus a small solidarity contribution above it. Your employer pays about 32% on top.
• IRPF (income tax) starts from your pay minus social security and a general €2,000 deduction. Low incomes get an extra reduction of up to €7,302.
• The result is taxed twice: with the state scale (9.5% to 24.5%) and with your region's scale. The personal allowance (€5,550, more for children) is taxed at the lowest rates and subtracted from each.
• Joint returns for married couples with one income and single parents lower the taxable base by €3,400 and €2,150.
• The Beckham Law replaces all of this with a flat 24% for six years for people who move to Spain for work.
• The Basque Country and Navarre have their own tax systems and are not covered here.

What about 2027?

Spain has no State Budget for 2026 or 2027, and a general election has been called for 29 November 2026, so the state income tax rules continue unchanged for now. Valencia has already passed lower rates for 2027 and Madrid has announced a cut; they will be added when the 2027 rules are complete.

Frequently asked questions

How much is €40,000 after tax in Spain?

It depends on the region. A single employee on €40,000 takes home €30,196 a year in Madrid (€2,157 in each of 14 payments) and €29,464 in Catalonia, after IRPF and social security.

Why does income tax depend on the region?

Half of IRPF is set by the state and half by the autonomous community where you live on most days of the year. Each region has its own scale and some have their own personal allowances, so the same salary is taxed differently in Madrid, Barcelona or Valencia.

Is my salary paid in 12 or 14 payments?

Spanish employees are entitled to two extra payments a year, usually in summer and at Christmas, so a yearly salary is commonly paid in 14 instalments. Many contracts spread them over 12 months instead. The yearly tax is the same either way.

Do minimum-wage earners pay income tax?

Practically no. The €17,094 minimum wage for 2026 comes with a special deduction of up to €590.89 that cancels the income tax; in Madrid the IRPF on the minimum wage is €0. Social security still applies.

What is the Beckham Law?

A special regime for people who move to Spain for work: employment income is taxed at a flat 24% up to €600,000 for the year of arrival and the next five years, instead of the progressive scale. See the Beckham Law page for who qualifies and whether it pays off.