Spain · Salary
Moving to Spain: how income tax and social security work in 2026
If you work in Spain as an employee, you pay income tax (IRPF) on a scale from 19% to 47% and 6.5% social security. On a €45,000 salary that leaves about €2,717 a month, depending on your region.
When you become tax resident
You are tax resident in Spain if you spend more than 183 days there in a calendar year, if your main business or economic interests are there, or if your spouse and dependent children live there. Residents pay Spanish tax on their worldwide income. There is no split year: if you become resident, the whole calendar year counts, though a tax treaty can sort out the year you move.
The income tax scale
IRPF is split into a state part and a regional part. Each of the 17 autonomous communities sets its own rates, so the same salary is taxed differently in Madrid, Catalonia or Andalusia. Using the combined general scale:
| Taxable income | Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| Above €300,000 | 47% |
Before the scale, you deduct social security, a fixed €2,000 for work expenses, and a reduction for lower salaries. A personal allowance of €5,550 is then taxed at 0%. More allowances apply for children, older dependants and disability.
Net pay at three salaries
| Gross per year | Income tax | Social security | Net per year | Net per month (12) |
|---|---|---|---|---|
| €30,000 | €4,926 | €1,950 | €23,124 | €1,927 |
| €45,000 | €9,475 | €2,925 | €32,600 | €2,717 |
| €60,000 | €14,664 | €3,900 | €41,436 | €3,453 |
Single, no children, general combined scale. Regional rates differ, so your actual tax can be a few hundred euros higher or lower. Social security is 6.5% of salary up to €61,214.40 a year.
Many Spanish employers pay salary in 14 payments, with extra pay in June and December. The annual total is the same; each regular payslip is smaller. Divide by 14 instead of 12 if your contract says so.
The Beckham law
People moving to Spain for a job can apply for the special regime for inbound workers, known as the Beckham law. You pay a flat 24% on Spanish employment income up to €600,000 for the year you arrive and the next five, and foreign income is mostly not taxed. You must not have been resident in Spain in the previous five years, and you must apply within six months of registering with social security. For salaries above roughly €45,000 it often saves a lot.
Savings and investments
Interest, dividends and capital gains are taxed separately on the savings scale: 19% on the first €6,000, then 21%, 23%, 27% and 30% above €300,000. On €1,000 of interest you pay €190. Banks withhold 19% up front, and the yearly return settles the rest.
Things to sort out early
- NIE and social security number. You need both before your first payslip.
- Modelo 720. Residents must declare assets abroad above €50,000 per category (bank accounts, investments, property) by 31 March. The penalties were reduced in 2022, but the duty remains.
- The annual return (declaración de la renta) is filed between April and June for the previous year.
Calculate your Spanish net salary →
Sources
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email contact@expatcents.com.