Your salary details

Annual gross salary

Beckham Law (Ley Beckham)

Qualifying expats can elect 24% flat rate for up to 6 years

Your take-home pay

Annual net salary

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NetIRPFSocial sec.

Gross salary—

Social security (6.5%)

Employee SS (capped at €5,101/mo)—

Income tax (IRPF)

Taxable income—

IRPF (state + regional)—

Summary

Total deductions—

Effective tax rate—

Employer total cost

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Gross + employer SS (~30%)

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Sources: Agencia Tributaria 2026 · PWC Spain · NIM Immigration

Quick salary reference — 2026

Standard IRPF, no Beckham Law.

Gross/year	SS	IRPF	Net/year	Eff. rate

Understanding your salary in Spain (2026)

Spain uses a progressive IRPF (Impuesto sobre la Renta de las Personas Físicas) with rates from 19% to 47%. Uniquely, IRPF is split between state and regional components — your autonomous community can adjust rates, meaning two people earning the same salary in Madrid vs. Catalonia may pay different tax. Spain also offers the famous "Beckham Law" — a 24% flat tax for qualifying expats.

IRPF state brackets — 2026

The national IRPF brackets are: 19% on income up to €12,450, 24% on €12,450-€20,200, 30% on €20,200-€35,200, 37% on €35,200-€60,000, 45% on €60,000-€300,000, and 47% above €300,000. These state rates are roughly half the total — each autonomous community adds its own regional portion, which approximately doubles the total rate. Our calculator uses combined state+regional rates based on average Spanish rates.

The Beckham Law (Ley Beckham)

Named after David Beckham, this regime allows qualifying expats to pay a flat 24% income tax on Spanish-source income for up to 6 years. You must not have been a Spanish tax resident in the previous 5 years, and you must be employed by a Spanish company or transferred to Spain. At salaries above approximately €40,000, the Beckham Law saves significant money compared to standard IRPF rates.

Social security

Employees pay approximately 6.5% of gross salary in social security contributions, capped at a monthly base of €5,101.20. Employers pay an additional ~30% on top. Social security contributions are deducted before calculating IRPF, reducing your taxable income.

Frequently asked questions

How much net salary on €40,000 in Spain?

Approximately €30,500-31,500 net depending on your region. In Madrid (lower regional taxes): ~€31,200. In Catalonia (higher): ~€30,600. Effective rate about 22-24%.

What is the Beckham Law and do I qualify?

The Beckham Law lets qualifying expats pay 24% flat tax on Spanish-source income for 6 years. You must: not have been a Spanish tax resident in the previous 5 years, be employed by a Spanish company or transferred to Spain, and earn income primarily from Spanish sources. Self-employed individuals generally don't qualify.

How does tax vary between Madrid and Barcelona?

Madrid has the lowest regional tax rates in Spain, with a top combined rate of about 43.5%. Catalonia (Barcelona) has rates up to 48-49%. On a €60,000 salary, the difference can be €1,000-1,500 per year.

What is the minimum wage in Spain 2026?

The Salario Mínimo Interprofesional (SMI) is €1,184/month (14 payments) or approximately €16,576/year. This equals about €1,050 net/month after tax and social security.

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