Worked Example: €28,000 in Madrid
Here is every step from gross to net for a single employee on a permanent contract, with no children.
- Seguridad Social: €28,000 × 6.5% = €1,820.
- Net employment income: €26,180. That is above €19,747.50, so the art. 20 reduction for low earners is nil.
- General expense allowance of €2,000 leaves a taxable base of €24,180.
- State scale on the base, less the scale on the €5,550 personal minimum: €2,182.50.
- Madrid scale on the base, less the Madrid scale on its own €5,956.65 minimum: €1,895.66.
| Line | Per year | Per payment (14) |
|---|---|---|
| Gross salary | €28,000 | €2,000.00 |
| IRPF, state share | −€2,182.50 | −€155.89 |
| IRPF, Madrid share | −€1,895.66 | −€135.40 |
| Seguridad Social | −€1,820 | −€130.00 |
| Net salary | €22,101.84 | €1,578.70 |
The total IRPF of €4,078.16 is an average rate of 14.6% on the gross salary.
The 2026 IRPF State Scale
Spanish income tax is split in two halves. The state half uses one scale for the whole country; the other half depends on where you live on 31 December.
| Taxable base from | Up to | State rate |
|---|---|---|
| first | €12,450 | 9.5% |
| over €12,450 | €20,200 | 12% |
| over €20,200 | €35,200 | 15% |
| over €35,200 | €60,000 | 18.5% |
| over €60,000 | €300,000 | 22.5% |
| over €300,000 | no limit | 24.5% |
The personal minimum is not a deduction from income. Instead the scale is run twice: once on the whole base and once on the €5,550 minimum, and the second result is subtracted. In practice the first €5,550 is relieved at the lowest rate.
Gross to Net Calculator Barcelona: Catalonia Rates
Choose Catalonia in the calculator for a salary in Barcelona, Girona, Lleida or Tarragona. Catalonia has eight regional bands, reformed from 2025, and a higher top rate than Madrid.
| Taxable base from | Up to | Catalonia rate |
|---|---|---|
| first | €12,500 | 9.5% |
| over €12,500 | €22,000 | 12.5% |
| over €22,000 | €33,000 | 16% |
| over €33,000 | €53,000 | 19% |
| over €53,000 | €90,000 | 21.5% |
| over €90,000 | €120,000 | 23.5% |
| over €120,000 | €175,000 | 24.5% |
| over €175,000 | no limit | 25.5% |
On €28,000 the Catalan share is €2,196.55 against €1,895.66 in Madrid, so a Barcelona employee keeps €21,800.95. At €60,000 the gap widens to €1,059.81 a year.
The Madrid scale runs from 8.5% to 20.5%, and Madrid also uses a higher personal minimum of €5,956.65 for its share.
Seguridad Social Contributions in 2026
| Contribution | Employee rate |
|---|---|
| Common contingencies (contingencias comunes) | 4.7% |
| Unemployment, permanent contract (desempleo) | 1.55% |
| Vocational training (formación profesional) | 0.1% |
| Intergenerational equity (MEI) | 0.15% |
| Total | 6.5% |
The rates apply to pay up to the base máxima of €5,101.20 a month, or €61,214.40 a year. Above it a small solidarity contribution starts in 2026: the employee pays 0.19%, 0.21% and 0.24% on three slices of the excess. On €80,000 that adds €38.23 a year.
Your employer pays more on top, at least 30.45% (23.60% common contingencies, 5.50% unemployment, 0.60% training and 0.75% MEI), but that never appears on your payslip.
Net Salary in Spain at Seven Pay Levels
| Gross a year | Net, Madrid | Net, Catalonia | Monthly net (14), Madrid | Monthly net (12), Madrid |
|---|---|---|---|---|
| €18,000 | €16,295.15 | €16,206.19 | €1,163.94 | €1,357.93 |
| €22,000 | €17,993.39 | €17,761.10 | €1,285.24 | €1,499.45 |
| €28,000 | €22,101.84 | €21,800.95 | €1,578.70 | €1,841.82 |
| €35,000 | €26,827.33 | €26,317 | €1,916.24 | €2,235.61 |
| €45,000 | €33,193.54 | €32,385.63 | €2,370.97 | €2,766.13 |
| €60,000 | €42,183.56 | €41,123.75 | €3,013.11 | €3,515.30 |
| €80,000 | €53,852.61 | €52,494.14 | €3,846.62 | €4,487.72 |
Low salaries pay much less. Below €20,048.45 gross a deduction for minimum wage earners of up to €590.89 comes off the tax on top of the art. 20 reduction: on €17,500 it is worth €509.69 and leaves €203.44 of IRPF, and on €18,000 IRPF is €534.85.
Pagas Extra: 12 or 14 Payments
The Workers' Statute gives two extra payments a year, one at Christmas and one in the month set by the collective agreement, often June or July. The yearly gross and the yearly net do not change; only the size of each payment does.
- 14 payments on €28,000: €2,000 gross and about €1,578.70 net each.
- 12 payments with the extras prorated: €2,333.33 gross and €1,841.82 net each.
Pick the setting that matches your contract. When you enter a monthly figure, the calculator multiplies it by the number of payments you chose.
What Is Taxed and What Is Not
- Taxed and subject to contributions: base salary, pagas extra, overtime, bonuses, commission and most benefits in kind.
- Exempt within limits: statutory dismissal compensation, meal vouchers up to the daily cap, and public transport passes up to the yearly cap.
- Lower your IRPF further: children and dependants (family minimums), disability, pension plan contributions, and regional deductions such as rent for young people.
Spain Assumptions and Sources
- Single taxpayer under 65, no children, permanent contract, one employer for the full year.
- The result is the annual IRPF due. Monthly withholding (retención) is an estimate of it, so payslips can differ and the gap is settled in the yearly return.
- Only the Madrid and Catalonia scales are built in; other regions use their own scales.
Sources: Ley 35/2006 del IRPF, the Madrid and Catalan tax codes as consolidated in the BOE, the Seguridad Social contribution tables and Orden PJC/297/2026. Rates for 2026. Neighbouring countries: Portugal Gross to Net Calculator and France Gross to Net Calculator.
Frequently Asked Questions
How much is €28,000 gross in net in Spain?
€22,101.84 a year in Madrid in 2026 for a single employee, or €21,800.95 in Catalonia. Over 14 payments that is about €1,578.70 each in Madrid.
What percentage of salary goes to tax in Spain?
On €28,000 in Madrid, IRPF and Seguridad Social together take 21.1%. On €60,000 the share rises to 29.7%.
Is Barcelona more expensive in tax than Madrid?
Yes, slightly. Catalonia's regional scale starts at the same 9.5% but climbs to 25.5%, while Madrid stops at 20.5%. On €28,000 the difference is €300.89 a year.
How much Social Security does an employee pay in Spain?
6.5% of gross pay in 2026, capped at a base of €5,101.20 a month, plus a small solidarity share on pay above that cap.
Do the pagas extra get taxed more?
No. IRPF is worked out on the year, so the two extra payments carry the same average rate as the rest of the salary.
Why does my payslip IRPF differ from this result?
Payroll uses the withholding rules, which are an estimate of the final tax and depend on the data you gave your employer (Modelo 145). The yearly return (Renta) settles the difference.
Is there a net to gross version?
Yes. If you know the net salary you want, the Net to Gross Calculator works backwards to the gross.