Worked examples: gross to net salary in Madrid
The examples use a single employee under 65 with no children and no disability. They apply the same engine as the calculator, before final personal or regional deductions.
| Gross annual salary | Income tax | Employee SS | Net annual | Net / 12 | Net / 14 |
|---|---|---|---|---|---|
| €20,000 | €1,881 | €1,300 | €16,819 | €1,402 | €1,201 |
| €30,000 | €4,598 | €1,950 | €23,452 | €1,954 | €1,675 |
| €40,000 | €7,204 | €2,600 | €30,196 | €2,516 | €2,157 |
| €60,000 | €13,916 | €3,900 | €42,184 | €3,515 | €3,013 |
| €100,000 | €30,711 | €4,062 | €65,227 | €5,436 | €4,659 |
How the estimate is calculated
1. Employee social security
The calculator applies the employee contribution used by the project for 2026 and the maximum contribution base. For salaries above that base it also includes the additional solidarity contribution by band. Social security is shown separately from income tax.
2. Taxable employment income
Ordinary deductible employment expenses and the taxpayer’s personal and family minimum are included in the model. Age, children, children under three, marital status and disability can change the estimate.
3. State and regional income tax
Spain’s ordinary income tax is progressive. A state scale and the selected autonomous community’s scale are applied by band. Reaching a higher bracket does not cause the entire salary to be taxed at that percentage.
Why net salary changes by region
Autonomous communities set their own income-tax scale and deductions. The national social-security contribution is generally the same, but the regional part of income tax changes. For a €30,000 gross salary in the standard example, the estimated annual net ranges from about €23,091 to €23,676 across the 17 regions, before final regional deductions.
12 payments versus 14 payments
The annual tax and net amount do not change merely because salary is paid in 12 or 14 instalments. The monthly cash flow does: divide annual net pay by 12 for twelve equal payments or by 14 for twelve ordinary payments plus two equivalent extra payments. A real payslip may distribute withholding differently.
Ordinary regime or Beckham Law?
New arrivals who meet the conditions of Spain’s special impatriate regime may choose a different tax treatment. The 24% headline rate is not automatically better because the special regime does not use the ordinary personal allowance and lower brackets. Use the Beckham Law calculator to compare both systems at the same salary and region.
What this calculator does not include
- Every regional deduction claimed on the final tax return.
- Benefits in kind, stock options, irregular income or special expatriate allowances.
- Foreign tax credits, treaty positions or non-resident income tax.
- Self-employed contributions and business expenses.
- A legal determination of tax residence.
Common questions
How much tax do employees pay in Spain?
There is no single percentage. Ordinary income tax is progressive and combines state and regional scales, while employee social security is a separate deduction. Family circumstances and the autonomous community also affect the result.
Is the calculator for tax residents?
Yes. It models the ordinary resident income-tax regime. Non-residents and qualifying users of the Beckham regime follow different rules. Start with the tax residence checker if your status is uncertain.
Does a 14-payment salary reduce tax?
No. Fourteen payments normally change timing, not annual gross income or the final annual tax. Compare job offers using annual gross and annual net figures.
Are Navarra and the Basque Country included?
Yes, as indicative foral approximations. Both territories have their own tax systems, so complex cases should be checked against the relevant foral authority.