Gross to net in Spain the way payroll does it: employee social security first, then IRPF on the standard scale with the personal minimum applied — shown per year and per payment, in 12 or 14 payments.
In short: a €30,000 gross salary in Spain nets about €23,124 a year — €1,950 social security (6.50%) and €4,926 IRPF come off first. That is €1,927 a month over 12 payments, or €1,651.71 over 14. Regional IRPF scales differ, so treat this standard-scale figure as your baseline.
| Gross annual salary | — |
| Employee social security | — |
| IRPF income tax | — |
| Effective tax rate (IRPF) | — |
| Net per year | — |
| Net per month (÷ 12) | — |
Regional warning: each autonomous community sets its own regional half of the scale. Combined top rates run from ~45% (Madrid) to ~54% (Valencian Community), with Catalonia around 50%. This calculator uses the standard scale throughout; if you live in a high-tax community your net will be lower. The Basque Country and Navarra run separate foral systems and are out of scope.
Worked example: gross €30,000, permanent contract → social security €1,950; taxable base €26,050; scale tax €5,980.50 minus €1,054.50 personal minimum = IRPF €4,926; net €23,124 a year.
Gross minus 6.50% employee social security (on the capped contribution base), then IRPF on the standard scale over (gross − social security − €2,000), less the tax on the €5,550 personal minimum.
Many contracts split the same annual pay into 12 monthly payments plus two extra (June and December). Annual net is identical; the per-payment amount changes.
No — each autonomous community sets its regional half. This calculator uses the standard scale; Madrid is lower, Valencia and Catalonia higher. Basque Country and Navarra are separate systems.
€5,101.20 per month (€61,214.40 per year) in 2026 — earnings above it pay no further employee contributions.
If you recently moved to Spain for work, the flat 24% Beckham regime may beat the standard scale. Our Beckham Law Calculator shows both, side by side.