Short answer
On €30,000 gross a year in 2026, with a permanent contract, no children and outside the Basque Country and Navarre, you take home €23,124: €1,651.71 in each of 14 payments or €1,927 in 12. Social security takes €1,950 (6.50%) and IRPF withholding is 16.42%, €4,926 a year.
How Spanish gross-to-net works
Two things come off a Spanish salary: the employee's social security contributions and the IRPF income tax withheld on account. Each year the tax agency (AEAT) publishes the algorithm employers use for the withholding rate: it starts from the annual salary, takes off social security, €2,000 of other expenses and, for low salaries, the employment income reduction, applies the withholding scale and subtracts the part covered by your personal and family allowance. The resulting rate applies to every payslip.
Employee social security in 2026
- Common contingencies 4.70%, unemployment 1.55% (permanent contract) or 1.60% (fixed-term), vocational training 0.10%, MEI 0.15%.
- Maximum contribution base: €5,101.20 a month with extra payments spread over the year.
- Above it, the solidarity contribution: 1.15%, 1.25% or 1.46% by band, of which the employee pays about one sixth.
IRPF withholding scale
- 19% up to €12,450; 24% to €20,200; 30% to €35,200; 37% to €60,000; 45% to €300,000; 47% above.
- Personal allowance €5,550 (plus €1,150 from 65 and a further €1,400 from 75); children €2,400, €2,700, €4,000 and €4,500, plus €2,800 for each child under 3.
- No withholding up to €15,876 a year without children in the general situation.
Net salary examples for 2026 (permanent contract, no children, 14 payments)
- €18,000 gross: 5.07% withholding, €15,917.40 net, €1,136.96 per payment.
- €25,000 gross: 14.09%, €19,852.50 net, €1,418.04 per payment.
- €30,000 gross: 16.42%, €23,124 net, €1,651.71 per payment.
- €40,000 gross: 19.36%, €29,656 net, €2,118.29 per payment.
- €60,000 gross: 24.44%, €41,436 net, €2,959.71 per payment.
What the calculator leaves out
The Basque Country and Navarre, which run their own income tax; Ceuta, Melilla and La Palma; disability, dependent parents, maintenance payments, pre-2013 mortgage relief and geographic mobility. Withholding is a payment on account: the final tax is set by your annual return with your region's scale. The Beckham regime for new residents is not covered.
Sources, checked on 8 November 2026: AEAT: algoritmo de cálculo del tipo de retención 2026 · Seguridad Social: bases y tipos de cotización 2026 · LGSS, art. 19 bis y DT 42.ª (cotización de solidaridad)
Also working as an autónomo? QuickBilling writes Spanish invoices with VAT and IRPF withholding and reminds clients who pay late: create an invoice for free.