Social Security for employees in 2026
Employees pay 6.50% of their contribution base: 4.70% for common contingencies, 1.55% for unemployment (1.60% on a fixed-term contract), 0.10% for vocational training and 0.15% for the intergenerational equity mechanism (MEI). The base is your monthly pay with the extra payments spread over the year, capped at €5,101.20 a month (€61,214.40 a year) in 2026. Above the cap, a small solidarity contribution applies: the employee pays 0.19% of the part up to €5,611.32 a month, 0.21% up to €7,651.80 and 0.24% above that.
IRPF income tax
From your gross salary we take off Social Security and a flat €2,000 for other expenses. On low wages the work income reduction lowers the taxable amount further: €7,302 when net work income is €14,852 or less, falling to zero at €19,747.50. What is left is your taxable base.
IRPF has two halves, one set by the state and one by your region. Each half is the scale applied to your taxable base, minus the same scale applied to your personal and family allowance: €5,550 for yourself (more from 65 and from 75), plus €2,400 for the first child, €2,700 for the second, €4,000 for the third and €4,500 for each further one, and €2,800 more for each child under 3. Several regions use higher allowances for their half, which the calculator applies.
| State half of IRPF, taxable base | Rate |
|---|---|
| Up to €12,450 | 9.5% |
| €12,450 to €20,200 | 12% |
| €20,200 to €35,200 | 15% |
| €35,200 to €60,000 | 18.5% |
| €60,000 to €300,000 | 22.5% |
| Over €300,000 | 24.5% |
Since 2026, employees earning up to the minimum wage of €17,094 a year get a tax credit of €590.89, which cancels the tax on the minimum wage. It shrinks by 20 cents for each euro above that and ends at €20,048.45.
Regional scales compared
Net pay on the same salary for a single employee under 65 with no children, 12 or 14 payments, permanent contract. Regional tax credits for rent, births or young people are not included.
| Region | Lowest rate | Top rate | Net on €30,000 | Net on €50,000 |
|---|---|---|---|---|
| Madrid | 8.5% | 20.5% | €23,452 | €36,190 |
| La Rioja | 8% | 27% | €23,418 | €36,011 |
| Cantabria | 8.5% | 24.5% | €23,342 | €35,857 |
| Extremadura | 7.75% | 25% | €23,333 | €35,287 |
| Comunitat Valenciana | 8.8% | 29.35% | €23,307 | €35,765 |
| Región de Murcia | 9.5% | 22.5% | €23,285 | €35,865 |
| Canarias | 9% | 26% | €23,274 | €35,819 |
| Galicia | 9% | 22.5% | €23,255 | €35,696 |
| Asturias | 9% | 26% | €23,217 | €35,549 |
| Castilla y León | 9% | 21.5% | €23,217 | €35,730 |
| Andalucía | 9.5% | 22.5% | €23,188 | €35,609 |
| Aragón | 9.5% | 25.5% | €23,170 | €35,653 |
| Illes Balears | 9% | 24.75% | €23,139 | €35,556 |
| Castilla-La Mancha | 9.5% | 22.5% | €23,124 | €35,546 |
| Cataluña | 9.5% | 25.5% | €23,091 | €35,308 |
The rates are each region's own half; add the state half above for the full marginal rate. Madrid's top combined rate is 43.0% (22.5% + 20.5%), Valencia's 53.85% on the highest incomes (24.5% + 29.35%).
A worked example
On €30,000 a year in Madrid, single, under 65, no children: Social Security is 6.50%, €1,950. Net work income is €28,050, too high for the work income reduction, so after the €2,000 for other expenses the taxable base is €26,050. The state half is €2,990.25 on the base minus €527.25 on the €5,550 allowance, €2,463.00. The Madrid half is €2,641.34 minus €506.32 on Madrid's €5,956.65 allowance, €2,135.02. IRPF is €4,598.02, leaving €23,451.98 a year: €1,954.33 a month in 12 payments or €1,675.14 in 14.
What this leaves out
Your payslip withholds IRPF at a rate your employer works out to spread the expected yearly tax evenly, so the monthly amount can differ a little from this annual figure; the difference is settled in the tax return (declaración de la renta) the following spring. Regional tax credits, pension plan contributions, joint returns, the special regime for workers moving to Spain (Beckham law) and income other than salary are not included.