Spain Take-Home Pay Calculator

A gross of €40,000 for 2026 leaves roughly €29,700 a year, about €2,474 a month. IRPF comes to around €7,770 at this level and employee Social Security to about €2,540, which is 6.35% of the contribution base.

One thing worth knowing: IRPF splits half national and half regional. Madrid charges less on its half than Catalonia or Valencia, so two people on identical salaries in different communities end up with different net pay.

Combined reference rates on the general base, meaning the state half alongside a standard regional half:
19% up to €12,450
24% from €12,451 to €20,200
30% from €20,201 to €35,200
37% from €35,201 to €60,000
45% from €60,001 to €300,000
47% above €300,000

Each autonomous community sets the regional half for itself, so the actual scale shifts slightly with where you are registered.

The employee share for 2026 breaks down as:
General contingencies: 4.70%
Unemployment: 1.55%
Vocational training: 0.10%
FOGASA, the wage guarantee fund: 0.20%
Total: 6.55% of the base de cotización

That base is your salary subject to ceilings which differ by contribution group.

The Salario Mínimo Interprofesional sits at roughly €1,184 a month over 14 payments, which comes to €16,576 across the year.

It has climbed steeply in a short space of time, close to doubling between 2018 and 2024. Anyone on the SMI pays little or no IRPF once the minimum income deductions are applied.

Every one of the 17 autonomous communities sets its own regional scale. Madrid charges the lowest rates in the country, while Catalonia and Valencia are among the highest.

At €60,000 the difference between Madrid and Catalonia typically runs to €800 or €1,500 a year in net pay, and it grows the further up the scale you go.