Spanish Income Tax Calculator: Salario Neto 2025 (IRPF + Seguridad Social)

How IRPF brackets work

IRPF is a federal-plus-regional tax with a combined rate that varies by autonomía. The state portion (parte estatal) has nationally-set brackets, and each autonomía adds its own autonómico bracket schedule. The combined schedule for Madrid in 2025 is roughly 19 percent on the first €12,450 of taxable base, 24 percent up to €20,200, 30 percent up to €35,200, 37 percent up to €60,000, 45 percent up to €300,000, and 47 percent above. Other autonomías like Cataluña and the Comunidad Valenciana add 2 to 4 percent more on the upper brackets, while Andalucía and La Rioja match Madrid closely.

Mínimo personal and family minimos

The Spanish system uses a mínimo personal of €5,550 (increasing to €6,700 for taxpayers over 65 and €8,100 for over-75s). For families there are additional minimos: €2,400 for the first child, €2,700 for the second, €4,000 for the third, and €4,500 for the fourth or later; plus minimos for ascendientes (dependent parents over 65) and discapacidad. The calculator applies only the base €5,550 single-filer mínimo personal as a deduction; family-aware minimos are on the roadmap.

Note that the mínimo personal in the actual IRPF formula is a quota deduction applied at the corresponding bracket rate, not a deduction from taxable base. The calculator's deduction-from-base simplification produces slightly higher tax for filers in the upper brackets and slightly lower tax for filers in the bottom bracket. For most middle-income filers the difference is under €100.

Seguridad Social employee contribution

Employee contributions to Seguridad Social are 6.35 percent of contributable earnings, made up of 4.7 percent for contingencias comunes, 1.55 percent for desempleo, 0.10 percent for FOGASA, and 0.10 percent for formación profesional. The monthly cap on contributable earnings is €4,909.50 in 2025 (about €58,914 annual). Above the cap the 6.35 percent no longer applies, so the calculator applies the rate up to the cap and zero above. The employer pays roughly 30 percent on the same base, but that does not affect employee net pay.

Autonomías and where you live

Where you are domiciled for tax purposes (residencia habitual) determines which autonómico schedule applies to you. Most autonomías follow the estatal schedule closely with small additions; the notable outliers are Cataluña (higher rates in upper brackets), Comunidad Valenciana (also higher), Madrid and Andalucía (close to or below the national reference), and the Basque Country and Navarra (which run their own complete IRPF systems and are not covered here). A future autonomía selector will let you pick your region and recompute.

What this calculator does not include

Family-aware minimos personales for spouse, children, and dependent parents. Reducciones for irregular income (severance, multi-year bonuses). The autonomía selector for non-Madrid filers. País Vasco and Navarra haciendas forales (separate IRPF systems). Workplace plan de pensiones empresariales above the €1,500 individual cap. Deducción por inversión en empresas de nueva creación and other autonómico credits. Tax on capital gains (rendimientos del ahorro) which has its own bracket schedule. For salaried workers in Madrid, Andalucía, and other low-add autonomías, the calculator gives a reasonable estimate; filers in higher-tax regions should expect slightly more IRPF than shown. A region-aware overlay covering all 15 common-territory autonomías and a separate set of pages for País Vasco and Navarra are planned for the next sub-wave once the W25 country coverage is complete.