Spain Salary Calculator (Nómina Bruto a Neto)

A Spanish nómina subtracts two very different things from gross pay: Seguridad Social contributions, which follow fixed nationwide percentages and a monthly income ceiling and floor, and IRPF income tax withholding, which depends on your region of residence, family situation, and the specific procedure the Reglamento del IRPF sets out for spreading an estimated annual tax bill across your remaining paychecks. This calculator computes the Seguridad Social side precisely from the 2026 contribution order (Orden PJC/297/2026) and approximates the IRPF side from the published annual tax formula, confirmed against the Tax Agency (Agencia Tributaria) as of August 2026.

What Seguridad Social takes

On the social security side, the employee share is 4.70% for contingencias comunes (common contingencies — the base covering most pension, sickness, and maternity benefits), 0.10% for Formación Profesional (vocational training), and 0.15% for the MEI (Mecanismo de Equidad Intergeneracional, a supplement introduced in 2023 that rises every year through 2029 to help fund the pension system as the population ages). Unemployment insurance depends on contract type: 1.55% under an indefinido (permanent) or formativo (training) contract, but 1.60% under a temporal (fixed-term) one — a small but real difference that reflects Spain's policy of taxing short-term hiring more heavily. All four contributions share the same monthly contribution base (base de cotización), which is capped at €5,101.20 in 2026 — earn more than that in a month and your Seguridad Social bill stops growing — but also floored at €1,424.40, so a part-time or low salary still generates contributions calculated on that higher floor, not on your actual pay.

How IRPF withholding is calculated

Income tax is the harder part to reproduce exactly. Spain's official withholding isn't a simple percentage table: it estimates your annual income, applies deductions and the progressive tariff to get an expected annual tax bill, and then divides that bill by however many payments remain in the year — a procedure defined across several articles of the Reglamento del IRPF, including a separate table of minimum income thresholds below which no tax is withheld at all, tied to family size. This calculator does not reproduce that withholding procedure. Instead, it estimates your full annual IRPF liability directly: it subtracts your Seguridad Social contributions and a standard €2,000 deduction (a flat allowance every employee can claim under Article 19.2.f LIRPF, no receipts needed) from your gross pay to get your net employment income, applies a further reduction for taxpayers under €19,747.50 (up to €7,302, phasing out in two steps as income rises), and taxes what remains against two progressive scales — one set by the national government and one set by your autonomous community — after subtracting a personal and family minimum that isn't taxed at all. That minimum starts at €5,550, rises to €6,700 from age 65 and €8,100 from age 75, and increases further for each dependent child (€2,400 for the first, €2,700 for the second, €4,000 for the third, €4,500 for the fourth and beyond).

Why the regional scale narrows the scope

The regional scale is where this calculator narrows its scope the most. Spain's 17 regions each set their own income tax brackets on top of the shared national scale, and two more — the Basque Country and Navarre — run an entirely separate fiscal system (régimen foral) that this calculator doesn't model at all. Verifying all 17 regional scales against a primary source was beyond what this project could confirm, so only the four most populous — Madrid, Cataluña, Andalucía, and the Comunitat Valenciana, together home to roughly 55% of Spain's population — are supported, each checked against the Tax Agency's official regional tax tables. The differences are real: Madrid's regional rates run from 8.5% to 20.5%, the lowest of the four, while the Comunitat Valenciana's climb as high as 29.5% for income above €200,000 — meaning two people with identical salaries and family situations can see noticeably different take-home pay depending only on where they live.

Limits of this calculator

A few more limits are worth flagging. This calculator assumes you have no income sources other than this salary, so the €6,500 non-employment-income cap on the work-income reduction is always satisfied, and it doesn't model pension contributions, mortgage deductions, or other items that would further lower a real tax bill. The extra €2,800 minimum for children under 3 isn't included because it requires each child's individual age, and the additional deductible expenses for union dues, professional association fees, or job-relocation costs after unemployment are left out because they depend on circumstances this calculator doesn't ask about. Because part-time work uses an hourly, not monthly, contribution floor, this calculator assumes full-time employment. One exception: at low income, this calculator does apply the official withholding-exemption threshold (Article 81 of the Reglamento del IRPF) directly, sourced from the Tax Agency's own 2026 withholding algorithm — but only for a taxpayer with no dependent spouse and no single-parent status, since marital status isn't collected here (see the FAQ on the minimum wage below). The result is a monthly estimate of take-home pay — for the exact amount on your actual payslip, compare with a real nómina or the Tax Agency's own retention calculator.