1. What is Spanish Salary Tax Calculation?

The Spanish salary tax calculation determines net salary by deducting IRPF (personal income tax) and Social Security contributions from gross salary. IRPF rates range from 19% to 47% based on income brackets for 2025.

2. How Does the Calculator Work?

The calculator uses the Spanish tax formula:

Where:

• \( Gross \) — Gross salary in EUR
• \( IRPF \) — Personal Income Tax (19-47% based on income bracket)
• \( Social \) — Social Security contribution (6.45% fixed rate)

Explanation: The calculation deducts both progressive income tax and fixed social security contributions to determine take-home pay.

3. Understanding Spanish Tax System

Details: Spain uses a progressive tax system where higher income earners pay higher IRPF rates. Social Security contributions are fixed at 6.45% for employees and cover healthcare, pensions, and unemployment benefits.

4. Using the Calculator

Tips: Enter gross salary in EUR and select the appropriate IRPF rate based on your income bracket. All values must be valid (gross > 0, IRPF between 19-47).

5. Frequently Asked Questions (FAQ)

Q1: What are the 2025 IRPF brackets in Spain?
A: IRPF rates range from 19% to 47% with progressive brackets: 19% (up to €12,450), 24% (€12,451-€20,200), 30% (€20,201-€35,200), 37% (€35,201-€60,000), 45% (€60,001-€300,000), 47% (over €300,000).

Q2: Is Social Security rate always 6.45%?
A: For most employees, yes. However, certain contract types or special situations may have different rates.

Q3: Are there regional variations in IRPF?
A: Yes, autonomous communities can adjust rates within limits, so actual IRPF may vary by region.

Q4: What deductions can reduce IRPF?
A: Common deductions include mortgage interest, pension contributions, childcare expenses, and donations to non-profits.

Q5: How often are taxes deducted?
A: Taxes are typically deducted monthly from salary payments, with an annual adjustment filed in the income tax return.