🇪🇸Spanish Net Salary Calculator (Sueldo Neto)

Spain net salary calculator — IRPF and Seguridad Social

This free net salary calculator lets you quickly estimate how much you will take home after IRPF and employee Seguridad Social contributions (2025). Enter your annual gross salary, choose the number of payments (12 or 14), your age and family situation — and you will see the breakdown: SS contributions, estimated IRPF, annual and monthly net, and the effective tax rate.

The result is indicative only. The actual nomina retention may differ due to factors such as autonomous-community deductions, mortgage relief, pension contributions, multiple employers, or disability status. Consult a gestor or tax advisor for a precise calculation.

How does the calculation work?

SS calculation: monthly base = gross / 12, clamped to [approx. EUR 1,381, EUR 4,720.50]. The total employee rate is 6.47% (contingencias comunes 4.70% + desempleo 1.55% + formacion profesional 0.10% + MEI 0.12%). IRPF: calculated from rendimiento neto (gross minus SS minus work-income deduction under art. 20 LIRPF), reduced by the personal and family minimum, and taxed at the 2025 progressive brackets.

Frequently asked questions

What is IRPF and who has to pay it?

IRPF (Impuesto sobre la Renta de las Personas Fisicas) is the Spanish personal income tax. It applies to every tax resident in Spain whose income exceeds the statutory threshold (approx. EUR 22,000 with a single employer, or EUR 15,000 with multiple employers). Rates are progressive, combining state and regional schedules.

What are Seguridad Social contributions?

Seguridad Social (SS) is Spain's social security system. The employee pays approx. 6.47% of their cotizacion base: 4.70% contingencias comunes (pension, sickness), 1.55% desempleo (unemployment), 0.10% formacion profesional, and 0.12% MEI (Mecanismo de Equidad Intergeneracional). The employer pays a separate, higher share on top.

What is a paga extra and why does the 12 vs 14 payments choice matter?

Many Spanish workers receive 14 pay cheques a year: 12 monthly ones plus two extras (paga extra de verano in July and paga extra de navidad in December). The number of payments does not change the annual gross salary or taxes — it only splits the net amount into larger or smaller monthly instalments.

Why is the result indicative only?

The calculator simplifies many variables: it applies combined IRPF brackets (state + regional general schedule), does not account for autonomous-community deductions, and ignores special circumstances such as disability, mortgage relief, pension contributions, or multiple employers. The exact nomina retention is computed by the employer using the Agencia Tributaria formula.

How is the Seguridad Social cotizacion base calculated?

The monthly base = annual gross / 12, clamped to [base minima, base maxima]. In 2025 the maximum is approx. EUR 4,720.50/month. SS contributions are always calculated from 12 monthly bases regardless of the number of pay cheques (extra pagas are spread across the year when computing the base).