How this estimate is calculated
Your employer first takes your Seguridad Social contributions: 6.5% of your salary on a permanent contract, on pay up to €5,101.20 a month. Above that, a small solidarity contribution applies to the part of the salary over the cap.
IRPF is charged on what is left after those contributions, a fixed €2,000 for other expenses and, on lower salaries, a reduction of up to €7,302 that ends at €19,748. The first €5,550 of income is tax-free (the mínimo personal); some regions set a higher amount.
IRPF has two parts: the state scale, the same everywhere, and your region's scale. That is why the same salary leaves a different net amount in Madrid, Catalonia or Valencia. This estimate shows the tax due for the whole year; the monthly withholding on your payslip is an advance that the annual return (renta) settles.
IRPF state scale in 2026
These are the rates of the state part of IRPF. Your region adds its own scale, with rates from 7.75% to 29.35%.
| Taxable income per year | State rate |
|---|---|
| Up to €12,450 | 9.5% |
| €12,450 to €20,200 | 12% |
| €20,200 to €35,200 | 15% |
| €35,200 to €60,000 | 18.5% |
| €60,000 to €300,000 | 22.5% |
| Above €300,000 | 24.5% |
In 2026 people earning up to €17,094 (the minimum wage) pay no IRPF: a deduction of up to €591 cancels it, and it shrinks to zero at €20,048. In Ceuta and Melilla, IRPF is cut by 60%.
The Beckham law in 2026
Under the special regime for people posted or moving to Spain, known as the Beckham law, your work income is taxed at a flat 24% up to €600,000, and at 47% above that. There are no deductions or tax-free allowance under the regime, so it pays off on higher salaries.
It lasts the year you become resident and the following five years. Seguridad Social is paid as for any other employee. You opt in with modelo 149 and file modelo 151 each year instead of the normal return.
Main conditions
- You were not tax resident in Spain in the 5 years before the move.
- You move for a job with a Spanish employer, a posting from your employer, remote work for a foreign company, as a company director, or for an entrepreneurial activity.
- You apply within 6 months of starting work, registered with the Seguridad Social.
Autónomos: Seguridad Social and IRPF
Autónomos pay a monthly Seguridad Social cuota based on their real income. Your yearly net income, less a 7% deduction for general costs, is divided by twelve and falls in a bracket with a minimum and maximum contribution base. The cuota is 31.5% of the base you choose. This calculator uses the minimum base of your bracket.
For IRPF, the cuota is a deductible expense. Under estimación directa simplificada you also deduct 5% of the net income for hard-to-justify expenses, up to €2,000 a year. Incomes under €12,000 get a further reduction of up to €1,620. The rest is taxed on the same state and regional scales as a salary.
What this estimate leaves out
- Allowances for children, other dependants, age over 65 or disability.
- Regional tax deductions, such as for rent or for children.
- Pension plan contributions and other reductions of the tax base.
- Navarra and the Basque Country, which have their own income tax.
- Starting or leaving part way through the year.
- For autónomos: VAT, the reduced cuota for new autónomos, and choosing a contribution base above the minimum.
Your employer also pays its own Seguridad Social contributions on top of your gross salary. They are not taken from your pay.