Net Salary Calculator Spain 2025
Spain offers one of Europe's most powerful expat tax regimes: the Beckham Law (Ley Beckham) caps income tax at a flat 24% on Spanish-sourced income up to €600k. Under standard IRPF, a €70k salary yields around €39k net. Under the Beckham Law, the same salary yields roughly €51k — a difference of €12k per year. This calculator lets you compare both scenarios.
- → Standard IRPF: progressive rate from 19% to 47% (state + regional combined)
- → Employee social security: 6.35% of gross (up to contribution base ceiling)
- → Beckham Law: 24% flat rate on Spanish income up to €600k for qualifying expats
Beckham Law (Régimen de Impatriados)
Officially the Special Tax Regime for Impatriates (Art. 93 LIRPF). Expats who move to Spain to work can opt for a flat 24% income tax rate on Spanish-sourced income up to €600k, regardless of general IRPF brackets. Must apply within 6 months of starting work in Spain. Available for the tax year of arrival plus the following 5 years.
Median Annual Salary — Spain
€31,600
Gross, full-time adjusted · Eurostat nama_10_fte, annual full-time adjusted salary (est.) · 2024
Example Take-Home Pay — Spain 2025
Standard employment income. Figures in EUR.
| Gross Annual | Net Annual | Net Monthly | Effective Rate |
|---|---|---|---|
| €50,000 | €34,853 | €2,904 | 30.3% |
| €70,000 | €46,515 | €3,876 | 33.6% |
| €100,000 | €63,015 | €5,251 | 37% |
Estimates only. Based on 2025 tax parameters. Does not include bonuses, pension contributions, or employer-side charges. Methodology