MundoKit

Spain net salary and IRPF withholding calculator

For employees under 65 with no dependents and an ordinary contract of at least one year, enter annual gross pay and choose estimated or actual employee contributions. Choose salary-change mode to recalculate withholding on remaining pay.

Inputs
Ordinary contract of at least one year. Excludes disability, special territories, foral systems, pensions, alimony, housing and mobility relief.
EUR
Include pay already received plus expected remaining pay.
Estimate assumes full-time, even pay including prorated extras, no overtime or special contribution rules. Use actual amounts for salary changes, partial years, daily groups or uneven pay.
Initial mode: annual payment count. Regularisation: remaining payment count. This is an average, not a payslip.

Results

Average net per entered payment
€1,927.00
IRPF withholding rate
16.42%
Projected annual net pay
€23,124.00
Projected annual IRPF withheld
€4,926.00
Withholding calculation
ItemValue
Employee annual contributions€1,950.00
Algorithm effective date2026-09-10
Work-income reduction€0.00
Withholding base€26,050.00
Annual quota before rate truncation€4,926.00
Remaining withholding€4,926.00
  • This estimates payroll withholding, not final regional income tax. Social insurance uses the selected estimate, actual amount or worked-example preset. Equal-payment results average the remaining contributions; extra salary payments may have different payslip deductions.
  • Both 2026 algorithm versions give the same result for this supported profile. Special territorial changes are outside this tool.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

How it works

This implements the ordinary employee branch of AEAT's 2026 withholding algorithm: family situation 3, under age 65, no dependents, disability or special reliefs. It excludes foral systems, Ceuta, Melilla, La Palma, special employment relationships, short contracts, pensions, irregular income, housing relief, mobility relief and alimony. Use the official AEAT service for those cases. The default estimates contributions for full-year, full-time indefinite employment with even monthly pay, prorated extras and monthly contribution groups 1–7. Use actual contributions for other patterns, overtime, daily groups and salary changes.

Subtract estimated or entered contributions from annual remuneration to obtain work income. Apply the algorithm's work-income reduction and the general expense deduction of up to EUR 2,000. The reduction is EUR 7,302 up to EUR 14,852 of work income, then tapers at 1.75 per euro through EUR 17,673.52; the next segment is 2,364.34 − 1.14 × (income − 17,673.52), ending at EUR 19,747.50.

Apply the withholding scale to the resulting base and subtract the scale applied to the EUR 5,550 personal minimum. For this profile, remuneration at or below EUR 15,876 is exempt from withholding. Up to EUR 35,200, the quota cannot exceed 43% of remuneration above EUR 15,876.

Initial rate = truncate to 2 decimals (100 × quota ÷ annual gross)
Regularised rate = truncate to 2 decimals (100 × (quota − tax already withheld) ÷ remaining gross)

Salary-change mode implements cause 1, including the 47% rate ceiling and article 87.5 restrictions using the previous withholding base, rate and projected annual withholding. These fields must come from the prior calculation; they are not year-to-date totals. A fall in the base-minus-minimum cannot increase the previous rate. An increase in annual withholding is limited to the increase in that base difference.

The pay date selects the January or September algorithm. The supported ordinary profile uses the same formula in both versions; territorial changes are excluded. The work-income reduction and annual withholding are rounded half up to cents using decimal arithmetic where AEAT specifies. Withholding percentages are truncated, never rounded up. Other intermediate arithmetic retains precision. Displayed pay is rounded to cents.

The contribution estimate uses employee rates of 4.70% common contingencies, 0.15% MEI, 1.55% unemployment and 0.10% training. Common bases have monthly minima EUR 1,989.30 (group 1), 1,649.70 (2), 1,435.20 (3), or 1,424.40 (4–7); the professional base minimum is EUR 1,424.40. Both cap at EUR 5,101.20. Excess monthly remuneration adds employee solidarity contributions: 0.19% up to EUR 5,611.32, 0.21% up to EUR 7,651.80, then 0.24%. The estimate applies these bases to annual gross divided by 12 and rounds the annual total to cents; actual payroll rounding can differ.

Annual net is gross minus contributions and projected withholding. The per-payment result divides remaining net by your entered count. It is an average, especially where extra payments have different social-insurance deductions. This is not the final regional income-tax assessment.

Worked examples

EUR 30,000 with the EUR 2,000 worked-example preset

Select the EUR 2,000 worked-example preset. With EUR 2,000 annual contributions, the withholding base is EUR 26,000. The annual quota is EUR 4,911 and the rate is 16.37%. Annual net is EUR 23,089, averaging EUR 1,924.08 over 12 payments.

A raise with six payments left

Select actual contributions. Expected annual gross becomes EUR 36,000 and contributions EUR 2,400. Already paid: EUR 15,000 gross, EUR 2,455.50 tax and EUR 1,000 contributions. Previous base: EUR 26,000; previous rate: 16.37%; previous annual withholding: EUR 4,911. The new rate is 19.69%; projected annual withholding is EUR 6,590.40 and annual net EUR 27,009.60. Six remaining payments average EUR 2,577.52 net.

AEAT scale example: EUR 24,000 base

The official scale example gives EUR 4,225.50 on the first EUR 20,200 and 30% on the remaining EUR 3,800. The scale result is EUR 5,365.50, before subtracting the tax on the personal minimum.

Frequently asked questions

Will my region change the result?
This is AEAT payroll withholding for the stated common-regime profile, not final regional income tax. Foral payroll systems are excluded.
Does the calculator estimate Social Security?
Yes, for the stated full-year indefinite-contract profile. EUR 30,000 yields EUR 1,950 estimated contributions. You can enter actual contributions instead; EUR 2,000 is available only as a named worked-example preset.
Why does a raise increase the remaining withholding rate?
The recalculated annual quota is collected over the gross pay still unpaid, after subtracting tax already withheld. The rate therefore differs from the initial whole-year rate.
What does the September version change here?
For this narrowly supported profile, the result is unchanged. AEAT publishes separate versions for payments before and from 10 September 2026; special territorial cases are excluded.
Can I use 14 salary payments?
You can enter 14 in initial mode, or the actual number remaining in regularisation mode. The displayed net is an average; it does not model the contribution pattern of extra salary payments.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.