DoubleTaxationTaxes on salary: Spain
How much tax and social security is paid on a salary in Spain, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,000 |
|---|---|
| Income tax | |
| IRPF: cuota estatal | €7,332 |
| IRPF: cuota autonómica (Comunidad de Madrid) | €6,584 |
| Employee contributions | |
| Cotización por contingencias comunes | €2,820 |
| Cotización por desempleo | €930 |
| Cotización por formación profesional | €60 |
| Mecanismo de Equidad Intergeneracional (MEI) | €90 |
| Take-home pay | €42,184 |
| Employer contributions and payroll taxes | |
| Cotización por contingencias comunes | €14,160 |
| Cotización por desempleo | €3,300 |
| Fondo de Garantía Salarial (FOGASA) | €120 |
| Cotización por formación profesional | €360 |
| Mecanismo de Equidad Intergeneracional (MEI) | €450 |
| Employer's labour cost | €78,390 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 23.5 %, including employer contributions 41.4 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Régimen especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español
Who: Persons who became Spanish tax resident as a result of relocation and were not resident in the previous 5 periods: under an employment contract (including remote work and the international teleworking visa), company directors, entrepreneurs with a recognised innovative activity, highly qualified start-up and R&D professionals; not for professional athletes.
Taxed under non-resident rules: 24% on employment and other income up to EUR 600,000, 47% above; savings income at a separate scale; foreign income (other than employment) is not taxed; year of arrival plus 5 years; wealth tax only on Spanish assets.
Legal basis: Ley 35/2006 del IRPF, art. 93
Método de estimación objetiva (módulos)
Who: Self-employed in activities listed in the annual modules order with prior-year revenue up to EUR 150,000 (of which invoiced to businesses up to EUR 75,000), agricultural activities up to EUR 250,000, purchases up to EUR 150,000.
Income is determined from fixed indicators (modules: floor area, staff, power etc.) rather than actual figures and taxed at the general IRPF scale; applied together with a special VAT regime; opting out binds to direct assessment for 3 years.
Legal basis: Ley 35/2006 del IRPF, art. 31
Estimación directa simplificada
Who: Self-employed and professionals with prior-year net turnover up to EUR 600,000 who have not opted out of the simplified modality.
Profit = revenue minus actual expenses, plus a flat allowance for provisions and hard-to-document expenses set by regulation (capped at EUR 2,000 a year); taxed at the general IRPF scale.
Legal basis: Ley 35/2006 del IRPF, art. 30
Exención de los rendimientos del trabajo por trabajos efectivamente realizados en el extranjero
Who: Spanish-resident employees physically working abroad for a non-resident entity or foreign permanent establishment in a country with a similar tax (not a tax haven; a tax treaty with information exchange suffices).
IRPF exemption of pay for days worked abroad — up to EUR 60,100 a year.
Legal basis: Ley 35/2006 del IRPF, art. 7.p)
Deducción por rentas obtenidas en Ceuta o Melilla
Who: Individuals with habitual and effective residence in Ceuta or Melilla.
A credit of 60% of the state and regional IRPF due on income obtained in Ceuta or Melilla; after 3 years of residence also on income from elsewhere if at least one third of net wealth is located there.
Legal basis: Ley 35/2006 del IRPF, art. 68.4
Exención por transmisión de la vivienda habitual por mayores de 65 años y reinversión en renta vitalicia
Who: Spanish residents over 65 (or in a state of severe dependency) who sell their main home or other assets.
The gain on selling the main home is fully exempt from IRPF. The gain on selling other assets is not taxed if the proceeds (up to EUR 240,000 in total) are put into a life annuity within 6 months.
Legal basis: Ley 35/2006 (LIRPF), art. 33.4.b) y 38.3
Deducción por inversión en empresas de nueva o reciente creación
Who: Residents who subscribe for shares of a new company (S.A., S.L., etc.) at incorporation or in a capital increase within 5 years (7 for start-ups) of incorporation; company equity up to EUR 400,000, not listed; stake together with relatives at most 40%.
A tax credit of 50% of the amount invested (base up to EUR 100,000 a year). The shares must be held for more than 3 and less than 12 years; the investor may also contribute business know-how to the company.
Legal basis: Ley 35/2006 (LIRPF), art. 68.1
Tax residence
When Spain treats you as a tax resident
- You spent more than 183 days in Spain in the calendar year — you are a tax resident of Spain. The only statutory exception is a stay under cultural or humanitarian cooperation agreements with Spanish public authorities.
- The main nucleus of your economic interests is in Spain; under art. 9.1.b LIRPF this alone makes you a Spanish tax resident, even with 183 days or fewer.
- Your family lives in Spain — a rebuttable presumption applies that you are a Spanish tax resident (it covers the case where your spouse and dependent minor children both live there).
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Single person without children under 65, permanent full-year contract (unemployment rate 5.50% / 1.55%); the two extra payments are included in the annual amount, the contribution base is annual pay / 12 within the monthly minimum (group 7) and maximum.
- Location — Madrid (capital): the OECD uses a weighted synthetic regional scale that is not law, so the Comunidad de Madrid scale and personal minimum are used.
- All employee Social Security contributions, including MEI and the solidarity contribution, are deductible (LIRPF art. 19.2.a); plus EUR 2,000 other expenses and, for low income, the art. 20 reduction and the DA 61 credit.
- Work-accident contributions (AT/EP) are excluded — the premium depends on the activity; the OECD also excludes them.
- The solidarity contribution is split between employee and employer in proportion to the common-contingency rates (4.70 / 23.60).
- Local taxes — location: Madrid (Comunidad de Madrid)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 2026-01-02)
Sources
- OECD, Taxing Wages 2026: Spain — country chapter, 2025 parameter values and tax equations
- Ley 35/2006 del IRPF, texto consolidado (actualización 07/10/2026): art. 19, 20, 57, 63; disposición adicional 61.ª (redacción RDL 5/2026)
- Comunidad de Madrid, Decreto Legislativo 1/2010, texto consolidado: art. 1 (escala autonómica), art. 2 (mínimo del contribuyente 5 956,65 EUR)
- Seguridad Social: bases y tipos de cotización 2026 (Orden PJC/297/2026): base máxima 5 101,20 EUR/mes, MEI 0,90 %
- Real Decreto Legislativo 8/2015 (LGSS), art. 19 bis y disposición transitoria 42.ª: cotización adicional de solidaridad 2026 (1,15 / 1,25 / 1,46 %)
Data checked: 2026-11-01. An indicative calculation for a typical case. Not tax advice.