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Spain Salary Calculator 2026: Gross to Net
Estimate social contributions, the work-income reduction, the minimum-wage tax deduction and state plus regional IRPF.
Indicative estimate for a single employee with no children and an indefinite contract. Annual salary is divided across 12 pay periods; personal circumstances and regional deductions can change the result.
| Gross salary | |
| Employee social contributions | |
| Additional solidarity contribution | |
| Work-income reduction | |
| State IRPF | |
| Regional IRPF | |
| Employment-income / SMI tax deduction | |
| IRPF after tax deduction | |
| Net salary |
Popular salaries
Official sources and method
- BOE — work-income reduction
- BOE — 2026 employment-income and minimum-wage tax deduction
- BOE — 2026 minimum wage
- Seguridad Social — 2026 contributions
- PwC — Spain personal income tax
The 2026 SMI is €17,094 gross per year, equivalent to €1,424.50 per month over 12 payments. The statutory deduction has eligibility conditions and does not replace the annual return.
Frequently asked questions
Which work-income reduction is included?
The 2026 state reduction under Article 20 is applied when net employment income is below €19,747.50 and the additional-income conditions are met.
How is the 2026 minimum wage protected from income tax?
The state employment-income tax deduction can reach €590.89 annually for gross employment income up to €17,094, then tapers to zero at €20,048.45, subject to the legal conditions.
Why can I select an autonomous community?
Spanish IRPF has a state scale and a regional scale. This estimate supports Madrid, Catalonia, Andalusia and the Valencian Community; Valencia's scale reflects the 2026 law effective from 1 January.
Is this an official payslip?
No. It is a simplified estimate for a single employee without children or other income. It excludes some personal circumstances, regional deductions and payroll adjustments.