Spain Take-Home Pay Calculator

Asalariado means you are a Spanish employee, paid through payroll — usually via a contractor-of-record (CoR), Spanish entity or umbrella. The cascade is: turnover, less ~5% CoR fee, less ~32% employer Seguridad Social (capped at €58,914), gives gross salary; then 6.48% employee Seguridad Social (also capped), the €2,000 otros gastos deduction under Art. 19 LIRPF, and the €5,550 mínimo personal y familiar applied as a tax credit, feed the IRPF brackets. Autónomo is self-employment: you invoice directly, pay a progressive cuota de autónomos, and IRPF runs on net profit after a 5% general-expenses deduction capped at €2,000 and the same €5,550 personal minimum credit.

The Spanish side is set to the 2025 Spanish tax year and was last checked on 9 June 2026: the combined IRPF scale, the €5,550 mínimo personal y familiar, the €2,000 otros gastos deduction, the 6.48% employee Seguridad Social rate, the €58,914 cotisation ceiling and the 2025 cuota de autónomos schedule from BOE Orden PJC/178/2025. Those figures were carried forward from the previous version of this page and have not been re-verified against the 2026 Spanish values, so treat every Spanish number as an estimate at 2025 rates — the per-figure sources are in the Figures used table above. The UK leg of the treaty top-up is 2026/27. The GBP/EUR rate is an input, defaulting to £0.855 per €1 as at late 2025 with no source recorded — set it to today's rate before you rely on the sterling column.

The 2025 combined national plus state-average regional brackets for a single individual: 19% to €12,450; 24% to €20,200; 30% to €35,200; 37% to €60,000; 45% to €300,000; 47% above — source: Agencia Tributaria, escala estatal plus escala autonómica media. Spain's IRPF is split in half, and the autonomous communities set their own regional side: Madrid is materially cheaper at the top (combined around 45%), Catalonia and Valencia harsher (around 50%). The mínimo personal y familiar of €5,550 for under-65s is applied as a tax credit at bracket rates, not as a deduction from income.

The Beckham Law (régimen de impatriados, Art. 93 LIRPF) lets qualifying new arrivals be taxed at a flat 24% on the first €600,000 of Spanish-source employment income, 47% above, for the year of arrival plus the next five fiscal years. You must not have been Spanish tax resident in the previous five years, and income arising outside Spain is generally left out of the Spanish charge. For UK contractors paid as Asalariado above roughly €60k the saving against standard IRPF can be substantial. The 2023 Startup Law extended a narrow version to qualifying digital nomads and self-employed people in innovation activities, with strict conditions and a separate application. Beckham requires Spanish tax residence, so it is incompatible with staying UK tax resident — the tool says so and falls back to standard IRPF if you select both.

Since 2023 Spain has replaced the old flat cuota with a 15-tramo progressive system based on your declared monthly net income (rendimiento neto). The 2025 official schedule (BOE Orden PJC/178/2025) starts at €200 a month for under-€670 declared and rises to €590 a month, about €7,080 a year, for declared net income above €6,000 a month. This calculator uses a simplified four-band approximation tied to annual turnover, assuming you select the base mínima within your tramo: roughly €3,500 under €24k, €5,300 from €24k to €48k, €6,400 from €48k to €84k and €7,080 above €84k. New autónomos get a €80-a-month tarifa plana for the first 12 months, which is not modelled here.

Most Spanish "gross-to-net" calculators start from a gross salary already on a nómina and apply only the ~6.5% employee Seguridad Social plus IRPF. That misses the ~32% employer Seguridad Social and the ~5% contractor-of-record fee that sit between the client's invoice and the payslip when you are contracted via CoR or umbrella. For a UK contractor evaluating a Spanish gig the relevant number is the day rate the client pays, not the gross salary the umbrella shows you. This cascade reflects that end-to-end.

It depends on UK residence. If the Statutory Residence Test keeps you UK tax resident, HMRC also taxes this income, but Article 22 of the UK–Spain treaty (1976, as amended 2014) gives a credit for Spanish income tax paid. Switch UK tax residence to "UK tax resident" in Advanced options and the calculator surfaces the HMRC top-up at UK 2026/27 rates. If you are non-resident, Spain generally taxes its source income alone. Run the UK tax residency calculator first. Note that the Beckham Law requires Spanish tax residence, so the two options cannot be combined.

HMRC taxes the income you actually receive, not the client's invoice, so the UK basis is regime-specific: for Asalariado it is the gross salary on the Spanish nómina (turnover net of the CoR fee and employer Seguridad Social); for Autónomo it is business profit (turnover less the cuota and the 5% general-expenses deduction). UK income tax is then computed at 2026/27 rates — personal allowance £12,570, tapered by £1 for every £2 of income over £100,000, then 20% on the first £37,700 of taxable income, 40% to £125,140 and 45% above — and the Spanish IRPF is credited as a Foreign Tax Credit, capped at the UK liability. Anything left is the HMRC top-up. UK National Insurance is contribution-based and not relievable as a foreign tax credit, so it is excluded: with an A1 / Certificate of Coverage you would pay UK NI in place of Spanish cotizaciones.

No — planning estimates only. Regional IRPF variation (Madrid cheaper, Catalonia harsher), wealth tax (impuesto sobre el patrimonio), the precise Beckham Law eligibility test, the Startup Law digital nomad regime, IVA registration, real autónomo deductions and UK A1 / Certificate of Coverage treatment are not fully modelled, and the Spanish figures are 2025. Always confirm with a Spanish gestor or asesor fiscal and a UK chartered tax adviser.