Spain Income Tax Calculator — 2026
| Gross salary | €50,000 | |
|---|---|---|
| Social security — common contingencies (employee) | -€2,350 | 4.70% up to 61214.4 |
| Social security — unemployment (employee, permanent contract) | -€775 | 1.55% up to 61214.4 |
| Social security — vocational training (employee) | -€50 | 0.10% up to 61214.4 |
| Social security — intergenerational equity mechanism / MEI (employee) | -€75 | 0.15% up to 61214.4 |
| Income tax | -€5,602 | Taxable base 44750, less tax on the 5550 personal and family minimum |
| Net | €41,148 | Effective rate 17.7% |
Other Spain calculators
- Spain Salary Withholding Calculator
- Spain Freelancer Tax Calculator
- Spain Corporate Tax Calculator
- Spain Dividend Tax Calculator
- Spain founder tax: company profit to cash in hand
All Spain taxes · How we calculate
Figures still waiting on the law
These amounts are in force in practice — the administration applies them — but the statute that fixes them for this tax year has not been passed yet. We show them because leaving them out would give you a worse answer, not a safer one.
- regimes[0].reduced_contribution.amount_per_period (EUR 80/month, tarifa plana) — EUR 80/month was fixed by law only for 2023-2025 (DT 5ª RDL 13/2022); from 2026 the amount must be set by the annual Budget Law, which has not been passed (budget rollover). No norm of statutory rank sets the 2026 figure. Seguridad Social nevertheless applies EUR 80 de facto and publishes the 2026 tables with it. Publishing it is less wrong than omitting the reduced cuota altogether, which would overstate a new freelancer's first-year cost by roughly EUR 1,400. (what we relied on) · we re-check after 2026-12-31
- regimes[0].reduced_contribution.surcharge_per_period (EUR 8.64/month, MEI on top of the reduced cuota) — Derived from the total of EUR 88.64/month that Seguridad Social publishes for 2026 (88.64 - 80.00). It rests on the same unpassed Budget Law as the EUR 80 itself, and the MEI base used by the administration to reach 88.64 is not stated in any norm we could open. (what we relied on) · we re-check after 2026-12-31