Spain Tax Calculator for Remote Workers
Calculate your 2026 take-home pay in Spain. The Spanish tax system uses 6 income tax brackets ranging from 19% to 47%. This Spanish income tax calculator covers both employee and contractor structures — enter your income below for a full breakdown in EUR.
2026 Income Tax Brackets
Updated October 18, 2026
Verified August 2026
| Income Range | 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% |
Applies to: Taxable base (gross employment income less employee social security contributions and the €2,000 general expense deduction) under the combined state + regional scale, using the state's supplementary regional scale; each autonomous community sets its own regional half, so actual rates vary by region.
Other deductible expenses (otros gastos, Art. 19.2.f LIRPF): €2000. Employee social security contributions are also deductible (Art. 19.2.a).
Tax credit: Personal minimum (mínimo personal, €5,550 taxed at the scale), €1054,50. Spain taxes the personal minimum at the scale and subtracts that amount from the tax, so it is worth €5,550 × 19%, not a deduction from income.
How Taxes Work in Spain
Employee
- ·IRPF progressive tax (state + avg. regional combined, 19%-47%).
- ·Actual rates vary by autonomous community.
- ·The €5,550 personal minimum is taxed at the scale and subtracted from the tax (worth €1,054.50), not deducted from income.
- ·Employee social security contributions and a flat €2,000 'other expenses' deduction (Art. 19.2 LIRPF) reduce the taxable base.
- ·The low-income work-income reduction (reducción por rendimientos del trabajo) is not modelled.
- ·Employee SS ~6.50% (incl. 0.15% MEI), capped at €61,214 base.
- ·New residents may qualify for the Beckham Law (24% flat rate for up to 6 years) — see our Spain visa page for details.
Contractor
- ·Autónomo regime (estimación directa simplificada).
- ·Self-employed SS (RETA) is 31.5% of a contribution base set by monthly net income band (15 bands, net income after contributions less a 7% generic-expense allowance); the calculator uses the minimum base of the band, which most autónomos choose.
- ·€2,000 gastos de difícil justificación deduction (5% of net income, capped).
- ·The €5,550 personal minimum applies as for employees (worth €1,054.50 off the tax).
- ·Autónomo social security contributions are deductible from the taxable base.
- ·Toggle 'Ley Beckham' to see the 24% flat rate available to new tax residents for up to 6 years — applies to income tax only, the 31.5% SS remains unchanged.
Planning to move to Spain?
Spain offers the Digital Nomad Visa (Ley de Startups) — Up to 3 years, renewable for 2 more. Income requirement: EUR 2,849/mo.
View Visa Guide →New to Spain? Check the Beckham Law
New residents — including remote workers on the Digital Nomad Visa — can opt for a flat 24% tax instead of progressive IRPF. It's not always cheaper: see your break-even and annual saving.
Beckham Law Calculator→Need health insurance for your visa application?
SafetyWing Nomad Insurance covers 180+ countries, starting from $62.72/4 weeks — designed for digital nomads and remote workers.
Frequently Asked Questions
What are the 2026 income tax brackets in Spain?
Spain's combined state + regional IRPF rates (using the state's supplementary regional scale) are: 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000, and 47% above. Actual rates vary by autonomous community.
How much do autónomos pay in social security in Spain?
- ·Self-employed workers (autónomos) pay 31.5% social security on a contribution base set by their monthly net income band (15 bands, unchanged for 2026), not on their full income.
- ·At the minimum base of the band — what most autónomos choose — that is about €5,750 a year at €50,000 of income and about €7,300 at €100,000.
- ·Contributions are deductible from taxable income.
What is the gastos de difícil justificación deduction?
Autónomos under estimación directa simplificada can deduct 5% of net income (capped at €2,000) as hard-to-justify expenses, reducing their taxable base.
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