🇪🇸 Spain tax

Spain Income Tax Calculator

Q: Is this the exact Agencia Tributaria withholding result?

For common-regime Spain, the calculator follows the official AEAT 2026 retention structure together with current employee social security rules. Basque Country and Navarre still need separate foral tools, and live employer payroll regularization can still create final payslip differences.

Q: What is the Beckham Law in Spain?

It is the informal name often used for Spain's special tax regime for qualifying workers displaced to Spain. Instead of the usual common-regime IRPF route, eligible workers can be taxed under a special structure for a limited period after moving.

Q: Can this estimate be used for the Basque Country or Navarre?

No. Basque Country and Navarre use foral tax systems, so the estimate here does not try to present a final withholding answer for those cases.

Last updated on May 17, 2026 • Editorial policy

Start with the withholding side of the payslip when the real question is IRPF rather than the whole gross-to-net picture. Spain IRPF is personal, so two workers with the same gross salary can still see different tax results once family, contract, payroll-group, or special-regime context changes.

Common-regime AEAT flow The estimate follows the official AEAT 2026 common-regime retention sequence instead of using a flat-rate shortcut.

Employee social security comes first The withholding estimate starts after worker social security and payroll context are considered.

Family details matter Profile, children, age, and disability treatment can move the estimated withholding even when gross salary stays the same.

Foral territories stay out of scope This calculator is built for common-regime Spain. Basque Country and Navarre should be checked with separate local foral tools.

Income tax calculator

Start here when the main question is how much IRPF might be withheld from the salary, not just what the final net amount looks like.

Designed for official-flow withholding checks

If you are comparing two offers and the real question is “how hard will the withholding bite?”, start here. You can work from gross or target net pay, then bring in payroll-profile and special-regime detail before you compare the result with payroll records.

Need the official context first? Check the AEAT and Seguridad Social source notes below before you compare the estimate with a payroll record.

IRPF workspace

Estimate Spain withholding with deeper payroll context

IRPF estimate Net to gross Common-regime and Beckham aware

Enter your tax-estimate details

Use the pay view, period, and payroll profile that are closest to the withholding situation you want to check.

Beckham Law Salary amount (€) Salary period Paid months per year

Use 12, 14, or a fractional payroll pattern if the package is split unevenly across the year.

Tax system scope

This calculator is built for common-regime Spain and follows the official AEAT withholding flow within that scope.

Extra income or bonus Bonus format

Refine the withholding profile

Calculation mode Contract type Profession or contribution group

This affects the minimum social-security floor used in the estimate.

Family profile Dependent children Age band Disability band Other annual reduction (€)

Your tax estimate

Spain withholding view

Estimated annual IRPF €0.00

Gross annual salary €0.00

Employee social security €0.00

Estimated taxable payroll base €0.00

Estimated IRPF rate 0%

IRPF per monthly €0.00

Estimated net annual salary €0.00

Annual bonus included €0.00

Tax system scope Common-regime Spain

Contribution group used Group 4

Tax scope used AEAT 2026 common-regime withholding

Enter a salary amount to estimate IRPF withholding in Spain using the official AEAT 2026 common-regime retention flow.

How to read the tax result

Treat the result as an official-flow common-regime estimate, then add the payroll detail that most often changes IRPF in practice.

Choose gross-to-tax or reverse-from-net first

Start from gross salary when you already know the offer amount. Switch to target net when you want the page to work backwards into the likely gross figure and withholding layer.

Set the period, payment count, and bonus income

Spain payroll questions are not always annual. The withholding view changes once you tell the page whether the pay is monthly, weekly, hourly, or spread over 12 or 14 payments.

Add payroll-profile detail

Contract type, contribution group, family profile, children, age, and disability treatment all matter because the AEAT retention flow starts from personal payroll context rather than salary alone.

Use special-regime and scope warnings properly

If Beckham Law is relevant, or if the payroll falls outside common-regime Spain, compare the output against the right AEAT or local tax process before you trust the final withholding figure.

What drives IRPF withholding in Spain

These are the main reasons withholding is never just “one flat percentage” for everyone under the same common-regime AEAT retention flow.

Driver	What it changes	Why it matters
Gross annual salary	The overall tax pressure	Higher earnings usually push more of the payroll estimate into higher IRPF bands.
Worker social security	The starting payroll base	IRPF withholding is not estimated on the raw salary alone. The worker contribution changes the base before retention is calculated.
Family profile and children	The official-flow withholding result	Personal and family minimum treatment is a major reason two similar salaries can withhold differently.
Age and disability	The payroll estimate context	These details change the minimum-relief and deductible-treatment side of the AEAT retention sequence without changing the contract salary.
12 vs 14 payments	Per-payslip withholding impact	The annual result can be spread differently across the year, which affects what each payslip feels like.
Tax system scope	Where the tax result applies	The estimate is built for common-regime Spain. Basque Country and Navarre use foral systems, so those cases should be checked elsewhere.

How the estimate works

The calculation follows the AEAT 2026 common-regime retention sequence and then translates it into figures that are easier to compare with offers and payslips.

Worker social security first

Contributable salary x worker rate

This step reflects the employee share of common contingencies, unemployment, training, and MEI in the general worker context.

Net work income and retention base

Gross - worker social security - deductible work expenses - AEAT income reductions

This is the common-regime retention base used before minimum personal and family relief is applied at quota level.

Retention quota

AEAT retention scale - minimum relief - legal limits -> annual withholding

The final withholding is then shown annually and per paid month or selected pay period.

Examples

These worked examples show which assumptions are driving the withholding result, so the output is easier to compare with a real Spanish payslip.

Single worker checking a job offer

Gross annual salary: €30,000. Indefinite contract. No children. 14 payments.

Estimated annual IRPF €4,926.00

IRPF per payment€351.86

Estimated IRPF rate16.42%

Worker social security€1,950.00

Assumption driving the resultA standard single-worker profile still follows the full AEAT retention sequence, so the withholding can land higher than a quick rule-of-thumb suggests

One-income family profile with children

Gross annual salary: €40,000. Married or partnered, one income. Two dependent children. 14 payments.

Estimated annual IRPF €6,776.00

IRPF per payment€484.00

Estimated IRPF rate16.94%

Estimated net annual salary€30,624.00

Assumption driving the resultThe one-income family profile and two dependent children change the minimum-relief side of the AEAT retention path, but they do not turn the result into a soft flat estimate

Temporary contract comparison

Gross annual salary: €26,000. Temporary contract. Same personal profile as an indefinite-worker comparison case.

Estimated annual IRPF €3,798.60

IRPF per payment€316.55

Estimated IRPF rate14.61%

Worker social security€1,703.00

Assumption driving the resultThe temporary-contract unemployment rate slightly changes worker social security, which then changes the AEAT withholding base as well

What is the Beckham Law?

If you are relocating to Spain for work, this is one of the biggest tax forks to understand before you trust the withholding result on an offer letter.

A special regime for qualifying displaced workers

The Beckham Law is the informal label often used for Spain’s special regime for qualifying workers displaced to Spain. Instead of following the standard common-regime IRPF path, eligible workers can fall under a flatter employment-income treatment for a limited period.

Why it matters on a withholding page

If you are comparing relocation offers, the withholding effect can move far more than people expect. That is why a dedicated Beckham-Law route is shown instead of making you guess whether the standard IRPF estimate still makes sense.

Main advantages of the Beckham Law

This regime is not a universal win, but these are the main reasons people check it so early in a Spain tax conversation.

Advantage	Why it helps	What to keep in mind
Flatter employment-income direction	For qualifying workers, the tax pattern can feel more predictable than the normal progressive IRPF path.	This only matters if you really qualify, so the result should never replace the formal AEAT route.
Easier offer comparison	Relocating professionals can compare withholding impact more clearly when the special regime applies.	You still need the payroll setup and official process to confirm the real withholding treatment.
Stronger relocation planning	The regime can materially change how competitive a Spain package feels after tax.	Use the result as an informed comparison figure, then verify it with AEAT guidance, Modelo 149, and employer payroll records.

Tax rules and official sources

The estimate is built as an official-flow common-regime model for planning and payslip comparison, not as a replacement for the live Agencia Tributaria retention service or employer payroll software.

Updated May 17, 2026 Spain payroll focus Official-source guided

Edited by Dr. Tamya Miski using the official AEAT 2026 common-regime retention structure and current Spain social security context as the basis for a tax estimate meant for planning and payslip comparison.

The worker social security side follows current general worker-rate context and the official contribution cap.
The IRPF estimate follows the official AEAT 2026 common-regime retention structure after employee social security, including the retention scale, minimum relief treatment, exempt thresholds, and the standard 43 percent limit logic.
If Beckham Law is selected, the page switches to a special displaced-worker estimate using the AEAT flat-rate direction of 24 percent up to €600,000 and 47 percent above that level.
Basque Country and Navarre use foral systems, so the calculation intentionally stops short of presenting those cases as a final withholding answer.
Where the exact withholding matters materially, compare the result with the Agencia Tributaria retention service, your payroll documents, and employer records.

Source direction

Related Spain tools

Use these pages next if your question is broader than withholding or if you want to choose the right Spain page first.

Salary Calculator

Move to the salary calculation when you want the broader gross-to-net payroll picture, not only the estimated IRPF side of it.

Open calculator

Spain Gross vs Net Salary Explained

Use this guide if you want a clearer explanation of how gross salary turns into net pay before you focus on IRPF alone.

Learn more

Minimum Salary in Spain

Read this first when the issue is wage-floor legality or contract baseline rather than withholding alone.

Learn more

Spain hub

Go back to the Spain hub when you want to compare salary, tax, and wage-related questions before choosing the next page.

Explore Spain

FAQ

These are the withholding questions people usually ask right before they trust the result.

What does this Spain income tax calculator estimate?

It estimates IRPF withholding, employee social security, the taxable payroll base, and the resulting annual net salary using an official-flow common-regime Spain model.

Is this the exact Agencia Tributaria withholding result?

For common-regime Spain, the page follows the official AEAT 2026 retention structure together with current employee social security rules. Basque Country and Navarre still need separate foral tools, and live employer regularization can still create final payslip differences.

Does location inside common-regime Spain change the withholding flow here?

No within the supported scope here. The calculator is built for common-regime Spain only, so the same official AEAT withholding flow applies throughout that scope.

What changes when Beckham Law is selected?

The page switches from the usual common-regime IRPF model to a special displaced-worker estimate based on the AEAT flat-rate structure. Use it only if your case really qualifies for that regime.

What is the Beckham Law in Spain?

It is the common nickname for Spain’s special tax regime for qualifying workers displaced to Spain. Instead of the standard common-regime IRPF route, eligible workers can be taxed under a special structure for a limited period after moving.

What are the main advantages of the Beckham Law?

The main attraction is predictability. Eligible workers can sometimes compare relocation offers more clearly because the employment-income tax treatment is flatter than the usual progressive route.

Can this estimate be used for the Basque Country or Navarre?

No. Those territories use foral tax systems, so the result is not presented as a final withholding estimate there.

Why does the calculator ask about children and family profile?

Because IRPF withholding is personal. Family circumstances can change the official-flow estimate shown here.

Does contract type affect income tax or only social security?

Contract type mainly changes the worker unemployment contribution, which in turn changes the payroll base that the tax estimate starts from.

Can the estimate reverse from target net pay back to gross salary?

Yes. Switch the page to target net mode, choose the pay period you care about, and the calculator will solve back to a likely gross annual salary before estimating the withholding effect.

Should I use the salary calculator instead?

Stay with the tax calculation when withholding is the main question. Move to the salary calculation when you want the wider gross-to-net payroll picture.

Where should I go if I want the salary logic explained before I focus on IRPF?

Use the Spain Gross vs Net Salary Explained guide if you want the payroll logic in plain language before you narrow the question down to withholding.