How to Calculate Net Salary from Gross: IRPF and Social Security

Learn how to calculate your net salary from gross in Spain: what is deducted, how IRPF works and Social Security.

Calculating net salary from gross is essential to know how much you will actually earn. Social Security and IRPF are deducted from your salary. In this guide we explain both concepts step by step.

1 Identify your gross salary

Gross annual salary is what your employer pays before taxes, including extra payment periods if prorated.

2 Subtract Social Security

The employee Social Security contribution is 6.50% on the contribution base (which is your gross salary, capped at the maximum base of €61,214.40 per year in 2026).

3 Apply IRPF

IRPF is progressive: calculated in brackets from 9.50% to 24.50%. Each bracket only taxes the portion of income within it, also applying the personal minimum of €5,550.

4 Use the calculator

Enter your gross annual salary in the net salary calculator to see your monthly net, the IRPF withholding and the Social Security contribution instantly.

Try it with our free tool

Net Salary Calculator

Use the tool

Frequently Asked Questions

How much is deducted from a gross salary?
Social Security (6.50%) and IRPF (9.50% to 24.50%) are deducted. In total this is usually between 15% and 30% of gross depending on income level.
What IRPF rate is applied?
It is progressive: 9.50% up to €12,450, 12% up to €20,200, 15% up to €35,200, 18.50% up to €60,000, 22.50% up to €300,000 and 24.50% above.
What is the contribution base?
It is the amount on which Social Security is calculated. It generally matches gross salary but has a maximum annual limit (€61,214.40 in 2026).

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