Spain Salary Calculator

On a €40,000 gross salary in Spain for 2026, your take-home pay is approximately €29,700/year (€2,474/month). IRPF (income tax) at this level is roughly €7,770, and employee Social Security contributions are approximately €2,540 (6.35% on the base).

Note: Spanish IRPF rates have both a national (estatal) and regional (autonómica) component. Rates vary significantly between communities — Madrid has lower regional rates than Catalonia or Valencia.

IRPF national rates 2026 (general base):
19% on income up to €12,450
24% on €12,451–€20,200
30% on €20,201–€35,200
37% on €35,201–€60,000
45% on €60,001–€300,000
47% on income above €300,000

These are the combined reference rates (state half plus the standard regional half). Your autonomous community sets its own regional half, so the exact scale shifts slightly by region.

Employee Social Security contributions 2026:
General contingencies: 4.70% of salary
Unemployment: 1.55%
Vocational training: 0.10%
FOGASA (wage guarantee): 0.20%
Total employee: 6.55% of salary (base de cotización)
The cotización base is salary with caps per contribution group.

The Salario Mínimo Interprofesional (SMI) in Spain for 2026 is approximately €1,184/month (14 pays) = €16,576/year. Spain has significantly increased its minimum wage in recent years — it doubled between 2018 and 2024. Workers on SMI pay little to no IRPF due to minimum income deductions.

Each of Spain's 17 autonomous communities sets its own regional IRPF rate scale. Madrid (Comunidad de Madrid) applies the lowest regional rates, making it the most tax-efficient region. Catalonia and Valencia apply higher regional rates, significantly increasing effective rates for higher earners. On €60,000, the Madrid vs. Catalonia difference is typically €800–€1,500/year in take-home pay, and it grows at higher incomes.