How is net salary calculated in Spain?

Gross − employee social security (6.50% in 2026) − the €2,000 expense deduction = taxable base; state + regional IRPF scales applied progressively; the mínimo personal (€5,550) is credited through the scales.

Which autonomous community has the lowest income tax?

For most salaries, Madrid (top marginal 43–45%, deflated scale). The foral regimes (País Vasco, Navarra) play by their own rules. At €45k single, Madrid nets ~€768/yr more than Cataluña.

What is the Beckham Law?

Art. 93 LIRPF: qualifying impatriates pay a flat 24% on Spanish employment income up to €600k (47% above) for the arrival year + 5 years. Since the 2022 Startup Law it covers employees, digital nomads, entrepreneurs and highly qualified professionals.

Does the Beckham Law always save money?

No. You give up the mínimo personal and deductions, so below ≈ €64,000 gross (Madrid) the general regime wins.

How much is employee social security in 2026?

6.50% total (contingencias comunes 4.70%, unemployment 1.55%, training 0.10%, MEI 0.15%), on a base capped at €5,101.20/month, plus a small solidarity slice above it.

What is the mínimo personal?

€5,550 for a single taxpayer under 65 (more with age, children, disability; higher in Galicia, Canarias, Asturias, Navarra). It's applied as a credit through the tax scales, not a flat deduction.

Do digital nomads pay tax in Spain?

Yes: tax residents (183+ days) pay IRPF on worldwide income; many can elect the Beckham regime via Ley 28/2022 if they meet the 5-year non-residence rule and file Modelo 149 within 6 months.

How are savings and investments taxed?

Separately, at 19 / 21 / 23 / 27 / 30% (top band above €300,000 since 2025).

Is there a wealth tax in Spain?

Yes, above €700k of net wealth (+€300k home exemption), 0.2–2.5% with big regional differences (Madrid rebates 100%); fortunes above €3M also pay the national ISGF at 1.7–3.5%.

Is this calculator tax advice?

No. It's an estimate built from official 2026 sources (AEAT, BOE, Ley 35/2006); withholding and regional deductions may differ. For your case, consult a licensed asesor fiscal.

SPAIN TAX CALCULATOR · 2026 · ALL 17 REGIONS

Spain Tax CalculatorOne salary.Seventeen Spains.

Every autonomous community sets its own income tax. Enter your gross salary and see exactly what you keep in each of them - plus whether the Beckham Law’s flat 24% beats it all.

Annual gross salary

Your region

≈ net /mo · eff. IRPF inMadrid

Try:

2026 official rates · AEAT · BOE · Ley 35/2006 · Free · No sign-up

Madrid keeps €768 more than Cataluña on a €45,000 salaryComunitat Valenciana tops out at 54% - Spain’s highest marginal rateThe Beckham Law’s flat 24% only pays off above ≈ €64,000 in MadridPaís Vasco & Navarra run their own tax agencies - the foral regimesEmployee social security 2026: 6.50% (MEI now 0.15%)Savings above €300,000 are taxed at 30%Asturias cut its first bracket to 9% for 2026Madrid rebates 100% of wealth tax - the ISGF still applies above €3MMadrid keeps €768 more than Cataluña on a €45,000 salaryComunitat Valenciana tops out at 54% - Spain’s highest marginal rateThe Beckham Law’s flat 24% only pays off above ≈ €64,000 in MadridPaís Vasco & Navarra run their own tax agencies - the foral regimesEmployee social security 2026: 6.50% (MEI now 0.15%)Savings above €300,000 are taxed at 30%Asturias cut its first bracket to 9% for 2026Madrid rebates 100% of wealth tax - the ISGF still applies above €3M

YOUR NUMBER · 2026

You keep €33,159 of your €45,000 in Madrid.

That’s 73.7¢ of every €1 after IRPF and social security in Madrid.

SPAINTAXCALCULATOR.COM

NÓMINA ESTIMADA 2026 · MADRID

2026 ✓

SALARIO BRUTO: €45,000.00
SEG. SOCIAL (6.50%%): −€2,925.00
OTROS GASTOS (19.2.F): −€2,000.00
BASE LIQUIDABLE: €40,075.00
CUOTA ESTATAL: €5,264.63
CRÉD. MÍN. PERSONAL: −€527.25
CUOTA AUTON. · MADRID: €4,650.40
CRÉD. MÍN. PERSONAL: −€471.75
TOTAL IRPF: −€8,916.03
NETO ANUAL: €33,158.97
NETO MENSUAL (12): €2,763.25
TIPO EFECTIVO IRPF: 19.81%
CARGA TOTAL: 26.31%

GRACIAS POR SU NÓMINA ✳

2026-MAD-45000

Estimación orientativa para 2026 - no constituye asesoramiento fiscal.

Net monthly · 12 payments

Net annual €33,159

Effective IRPF

19.81%

IRPF ÷ gross salary

Total burden

26.31%

IRPF + social security

Marginal rate

35.9%

on your next €1

In Asturias - the median region - you’d keep €522 less per year.

ANATOMY OF YOUR SALARY

From bruto to neto.

Spain’s calculation, step by step - the same steps the AEAT applies.

Salario bruto100%

− Seguridad Social6.50%

Base liquidable89.1% of gross

− IRPF estatal10.5%

− IRPF autonómico · Madrid9.3%

Neto73.7% kept

THE MAP · SEVENTEEN SPAINS + CEUTA Y MELILLA · 2026

Where does your salary go furthest?

Every autonomous community sets its own IRPF scale - so your €45,000 nets a different figure in each one. Heat-mapped live from your profile: hover, tap, or use the arrow keys.

The seventeen Spains

Tab to a region · arrow keys move · Enter selects · Esc clears

Best keeps €33,159 vs worst €32,391 - a €768 spread on the exact same payslip.

At €45,000, single:

Your region

#1 of 18

Madrid

€33,159

€2,763/mo · the best in Spain at your salary

Keeps the most

* foral regime - collects its own IRPF, no state add-on

Net annual at your salary

Keeps most€32,775Keeps least

€33,159€32,391

estimated scaleforal regimeyour region

País Vasco & Navarra collect their own IRPF (foral regimes) - no state add-on. Navarra shown with 2025 reference data; Canarias & Murcia on official 2025 scales while 2026 is pending.

No region beats your Madrid at this salary - you’re already keeping the most.

Head to head · live from the engine

Madrid

€33,159/yr

€2,763/mo · rank #1 of 18

€268/yr to Madrid

Murcia

€32,891/yr

€2,741/mo · rank #2 of 18

The classic expat dilemma, settled at your salary.

Verified at €45,000, single: Madrid nets €33,158.97 vs Cataluña €32,391.44 - Madrid keeps ≈ €768/yr more. The matchup above is computed live at your salary.

Estimación orientativa para 2026 - no constituye asesoramiento fiscal.

ART. 93 LIRPF · THE IMPATRIATE REGIME

Should you take the Beckham deal?

Flat 24% up to €600,000, for your arrival year plus five more. No personal minimum, no deductions. For some salaries it’s a gift - for others, a trap.

General regime - MadridBeckham flat 24% (SS still paid)

Net after employee social security (6.50%) in both regimes. Break-even recomputed live for your profile - hover to compare, click (or ← →) to set your salary.

Your verdict

At €45,000 in Madrid:

Stay general.

General regime wins by €1,884/yr.

General €33,159 · Beckham €31,275 net/yr

I’m eligible for Beckham

Recomputed live from the 2026 engine - try another salary or region.

The rules

Arrival year + 5 more = 6 tax years

Arrival

Year one starts at your arrival; from year seven you’re back on the general regime.

5 yrs non-resident beforeModelo 149 in 6 monthsModelo 151 yearly≤ €600k at 24%, then 47%

Who qualifies

Employed in SpainSpanish work contract
Digital nomadLey 28/2022 teleworker route
Entrepreneurinnovative activity (ENISA)
Highly qualified professionalHQP route
Company administrator≤ 25% stake

Close family can opt in too (art. 93.2) - spouse and children joining you may elect the regime under the same conditions.

Eligibility, precisely

The five conditions that make or break it.

Beckham taxes savings income at the 19–30% scale and waives the €5,550 mínimo and the €2,000 expense deduction - which is exactly why the break-even exists.

Estimación orientativa para 2026 - no constituye asesoramiento fiscal.

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Estimación orientativa para 2026 - no constituye asesoramiento fiscal.

THE 2026 RULEBOOK

How Spain actually taxes your salary.

Two governments tax the same payslip: the state takes its scale, your autonomous community takes another. Here’s the whole machine - with your own salary highlighted at every step.

NEWMEI rises to 0.15% (SS total 6.50%)NEWMax SS base €5,101.20/moNEWAsturias: new scale, first bracket 9%NEWPaís Vasco: brackets deflated 2%NEWCanarias cut announced (pending)NEW€340 low-income deduction continuesNEWSavings top rate 30% since 2025

Half 1 · The state

IRPF (income tax) is split in two. The state scale - 9.5% rising to 24.5% - applies to every common-regime payslip in Spain, unchanged since 2025. Same taxable base, same rules, from A Coruña to Málaga.

Half 2 · Your autonomous community

Your region sets the other half - from Madrid’s gentle 8.5→20.5% to Comunitat Valenciana’s 9→29.5% (top combined 54%). País Vasco and Navarra skip the split entirely and run their own foral agencies. That’s why one salary has seventeen net pays.

THE BRACKET CLIMB · 2026

Spain is progressive: each slice of income pays its own rate. Your first €12,450 pays 19% - never 47%. Here is the whole combined ladder (state + regional reference).

47%Over €300,000Savings income is separate - it tops out at 30% (Ley 7/2024).
45%€60,000 – €300,000
37%€35,200 – €60,000you: €40,075 base
30%€20,200 – €35,200
24%€12,450 – €20,200
19%Up to €12,450

MARGINAL ≠ EFFECTIVE

Your effective IRPF is 19.8%.

The blend of every slice - not the top band you touched.

THE TWO SCALES

The state takes one scale. Madrid takes another.

On a common-regime payslip the state scale and your autonomous community’s scale are applied separately to the same taxable base - yours is highlighted in both tables.

State scale 2026 · every common-regime payslip
Taxable base	State	Combined ref.
Up to €12,450	9.5%	19%
€12,450 – €20,200	12%	24%
€20,200 – €35,200	15%	30%
€35,200 – €60,000you are here	18.5%	37%
€60,000 – €300,000	22.5%	45%
Over €300,000	24.5%	47%

State scale unchanged since 2025 (Ley 35/2006 art. 63). “Combined ref.” adds the 9.5–22.5% reference regional scale - the national benchmark.

Madrid - regional scale 2026

2026 ✓

Madrid - regional scale 2026
Taxable base	Regional rate
Up to €13,362	8.5%
€13,362 – €19,005	10.7%
€19,005 – €35,426	12.8%
€35,426 – €57,320you are here	17.4%
Over €57,320	20.5%

Deflated scale (Ley 5/2024); unchanged for 2026. Friendliest common-regime scale. Added on top of the state scale - together they make your combined marginal rate.

Your marginal rate at a €40,075 base0%

Orden PJC/297/2026

Social security: your 6.50%

Before IRPF even starts, the employee share of social security comes off your gross - four small slices that add up to 6.50% in 2026 (6.55% on temporal contracts).

Contingencias comunes4.70%

Unemployment (indefinido)1.55%

Formación profesional0.10%

MEI (new 2026 level)0.15%

Capped at a €61,214.40 annual base (€5,101.20/mo); above the cap only a 0.19–0.24% solidarity slice applies. The calculator models all of it.

Arts. 57–64 LIRPF

The €5,550 nobody explains

The mínimo personal is not a flat deduction. Spain runs each scale over your minimum and subtracts the result from your cuota: cuota = scale(base) − scale(mínimo). For a single under-65 that’s €5,550 × 9.5% = €527.25 off the state cuota - which is why low salaries pay little or nothing.

State / most regions €5,550Galicia €5,789Canarias €5,606Asturias €6,105Navarra €6,105

Arts. 19–20 LIRPF

Deductions that quietly help

Most expats never hear of these - the calculator applies every one you qualify for automatically.

€2,000Otros gastos deduciblesA flat employment-expense deduction every employee gets (art. 19.2.f) - no receipts needed.
€7,302Art. 20 reductionUp to €7,302 off net employment income ≤ €14,852, tapering in three bands to €0 at €19,747.50.
€340Low-income deductionNew since 2025 (Ley 7/2024): up to €340 off the cuota for gross work income ≤ €16,576.
+€2,000Geographic mobilityExtra otros gastos if you moved city for a new job and registered as unemployed first.

BEYOND THE PAYSLIP

Your salary isn’t the only thing Spain taxes.

Base del ahorro · Ley 7/2024

Savings & investments - the other ladder

Interest, dividends and capital gains are taxed separately from your salary, on their own progressive scale:

Savings income tax scale 2026
Up to €6,000	19%	Interest, dividends, fund gains
€6,000 – €50,000	21%	Most ETFs land here
€50,000 – €200,000	23%	Serious-portfolio territory
€200,000 – €300,000	27%	Above €200k of gains
Over €300,000	30%	Top band since 2025 (was 28%)

Ley 7/2024 raised the top band from 28% → 30% (many sites still show the old figure). Under the Beckham regime, savings income is taxed on this same scale.

Impuesto sobre el Patrimonio + ISGF

Wealth tax & the solidarity tax

Yes, Spain taxes large fortunes - but only above €700,000 of net wealth (plus up to €300,000 for your main home). The state scale runs 0.2–2.5%, and regions rewrite it: Madrid rebates 100%.

The catch: since 2022 the national Solidarity Tax on Large Fortunes (ISGF) overlays net wealth above €3M - credit for regional wealth tax paid, so Madrid residents pay it too. Ley 7/2024 made it permanent.

1.7%

€3M – €5.35M

2.1%

€5.35M – €10.7M

3.5%

Over €10.7M

Filed via Modelo 718

“In Spain, your postcode is a tax bracket.”

STRAIGHT ANSWERS

Questions expats actually ask.

TRUST THE NUMBERS

Methodology & sources.

Every figure on this page is computed for tax year 2026 from official texts - never copied from other calculators. Here is exactly how the engine works, what it deliberately leaves out, and how we verified it.

How your number is computed

01
Employee social security 2026
6.50% of the contribution base (6.55% temporal), capped at €61,214.40/yr, plus the 0.19–0.24% solidarity slices above the cap (Orden PJC/297/2026).
02
− €2,000 otros gastos
The flat employment-expense deduction (art. 19.2.f LIRPF) every employee gets.
03
Art. 20 reduction & €340 deduction
The three-band reduction (up to €7,302, €0 above €19,747.50 net) and the €340 low-income deduction (≤ €16,576 gross) when eligible.
04
State + regional progressive scales
Both scales run over the taxable base separately - or the single foral scale in País Vasco / Navarra.
05
− mínimo personal scale credit
€5,550 (plus family minimums, and regional variants like Asturias €6,105) credited through each scale: cuota = scale(base) − scale(mínimo).
06
= net, in 12 or 14 payments
Net annual split per your payments toggle. Effective and marginal rates fall out of the same run.

Beckham mode skips steps 2–5: a flat 24% up to €600,000 and 47% above (art. 93), with social security still payable.

Sources

What this tool does not do

We model the final settlement - your monthly withholding (retención) may differ from it.
Regional deductions and bonuses (rent, young families, school costs…) are not modelled - there are hundreds, and they only make your real bill lower.
Canarias & Murcia 2026 scales are pending official publication - the 2025 scales are shown and flagged.
Navarra is foral-partial: top-line figures on the combined reference scale, not its full 13-bracket scale.
Aragón, Cantabria, Castilla-La Mancha, Castilla y León, Extremadura, La Rioja and Ceuta/Melilla run on the state reference estimate (flagged “est.”).
Single taxpayer only - joint (conjunta) taxation is not modelled.

Rates verified July 2026

Worked example independently recomputed by hand: €45,000 gross, single, Madrid → €33,158.97 net (€2,763.25/mo, effective IRPF 19.81%) - matches our engine ✓

Estimación orientativa con fines informativos. No constituye asesoramiento fiscal, contable ni legal./This tool provides estimates for information only - it is not tax, accounting or legal advice. Consult a licensed asesor fiscal (tax advisor) for your specific case.

ASESOR FISCAL · PRÓXIMAMENTE

Want a licensed Spanish tax advisor to check your number?

The calculator is free and always will be. If you’d like a professional review - Beckham eligibility, regional deductions, your first Modelo 151 - leave your details and we’ll connect you with an independent asesor fiscal (tax advisor) as our advisor network opens.

Your calculation never leaves your browser - it runs 100% client-side. This form stores your request locally until our network launches. or write to hola@spaintaxcalculator.com

Estimación orientativa para 2026 - no constituye asesoramiento fiscal.

Spain Tax CalculatorOne salary.Seventeen Spains.

Add age, children & contract type

Where does your salary go furthest?

Should you take the Beckham deal?

Arrival year + 5 more = 6 tax years

The five conditions that make or break it.

The 5-year non-residence rule

Four routes in (post Ley 28/2022)

Six tax years - then it’s over

Modelo 149: the 6-month deadline

Modelo 151: the annual return

Some receipts are worth framing.

How Spain actually taxes your salary.

The state takes one scale. Madrid takes another.

Madrid - regional scale 2026

Social security: your 6.50%

The €5,550 nobody explains

Family minimums (added to yours)

Deductions that quietly help

Your salary isn’t the only thing Spain taxes.

Savings & investments - the other ladder

Wealth tax & the solidarity tax

Questions expats actually ask.

How is net salary calculated in Spain?

Which autonomous community has the lowest income tax?

What is the Beckham Law?

Does the Beckham Law always save money?

How much is employee social security in 2026?

What is the mínimo personal?

Do digital nomads pay tax in Spain?

How are savings and investments taxed?

Is there a wealth tax in Spain?

Is this calculator tax advice?

Methodology & sources.

How your number is computed

Sources

What this tool does not do

Want a licensed Spanish tax advisor to check your number?