Worked comparison: single employee, no children
| Equal gross | Spain net | UK net | UK minus Spain |
|---|---|---|---|
| €30,000 | €23,452 | €25,723 | +€2,271 |
| €40,000 | €30,196 | €32,923 | +€2,727 |
| €60,000 | €42,184 | €47,167 | +€4,983 |
| €80,000 | €53,853 | €58,767 | +€4,914 |
| €100,000 | €65,227 | €70,367 | +€5,139 |
Why the UK result is higher in this payroll model
For most employees in England, Wales and Northern Ireland, the first £12,570 is covered by the personal allowance. Taxable income then enters 20%, 40% and 45% bands. Employee National Insurance is 8% between the primary threshold and upper earnings limit, then 2% above it. Spain combines a state income-tax scale with the scale of the autonomous community and charges employee social security separately.
The comparison does not prove that a move leaves someone better off. UK housing, childcare and transport costs can outweigh a payroll difference; Spanish public services, wealth taxes and regional deductions can change the wider picture. A valid comparison starts with net salary but ends with disposable income after recurring costs.
The UK personal-allowance taper matters above £100,000
The personal allowance falls by £1 for every £2 of adjusted net income above £100,000 and can disappear completely. That creates a high effective marginal rate in the taper band. The interactive model applies the taper and the 2026/27 bands, but does not calculate pension salary sacrifice, Gift Aid or other adjustments that can change adjusted net income.
Scotland needs a separate calculation
Scottish employment income uses its own starter, basic, intermediate, higher, advanced and top rates. National Insurance remains UK-wide, but the income-tax result can differ materially. For that reason, this page labels its UK estimate as England, Wales and Northern Ireland rather than presenting it as a universal UK figure.
Spain is regional too
The Spanish side uses Madrid so that the comparison has one reproducible location. Another community can change the regional half of IRPF and the personal and family minimums. The dedicated Spain salary calculator lets you switch among all 17 communities before comparing a particular move.
What the model includes
- Spain: state and Madrid IRPF, employee social security and the 2026 solidarity contribution.
- UK: 2026/27 personal allowance, Income Tax bands and employee Class 1 National Insurance.
- An equal gross amount converted at £0.8537 per euro and converted back for display.
- Single and simplified married/child assumptions where each engine supports them.
What it excludes
- Scottish income-tax bands, student-loan deductions and workplace-pension contributions.
- UK benefits, Marriage Allowance and special reliefs.
- Spanish regional deductions and the Beckham regime.
- Cost of living, council tax, property taxes and employer-side payroll charges.
Common questions
Is salary tax always lower in the UK than Spain?
No. The answer depends on salary, Spanish region, UK nation, family position, pension choices and reliefs. These five single-person examples favour the UK payroll result, but that is not a universal rule.
Why compare the same gross salary instead of the same job?
Equal gross isolates the tax system. Real market salaries differ, so a relocation decision should rerun the calculation with the actual offers in each country.
Does the calculator include the Beckham Law?
No. It compares ordinary Spanish residence. A qualifying new arrival should separately use the Beckham Law calculator.
Official sources and method
- HMRC · Income Tax rates and allowances 2026/27
- HMRC · Class 1 National Insurance thresholds and rates
- AEAT · Spanish income-tax calculation
- Project methodology and limitations