What it calculates
It estimates what is left of a yearly gross income after Seguridad Social and IRPF in 2026, for an employee or an autónomo, in every region of Spain: the common regime, the foral systems of Navarra and the Basque Country, and Ceuta and Melilla.
Employees
- Seguridad Social: 6.5% of the contribution base (6.55% on temporary contracts), made of 4.7% common contingencies, 1.55% unemployment, 0.1% training and 0.15% MEI. The base is the gross monthly salary up to €5,101.20; above it, the solidarity contribution applies.
- Net work income: the gross salary minus Seguridad Social and €2,000 of other expenses (the foral regions do not have this deduction).
- The work-income reduction for lower salaries, or in the Basque Country its own work bonus. Navarra has neither and uses a tax credit instead.
- IRPF on the taxable base, minus the deduction for salaries close to the minimum wage.
Autónomos
- Rendimiento neto: income minus deductible costs and the cuota.
- In estimación directa simplificada, a 5% deduction for hard-to-justify expenses, up to €2,000. The Basque provinces use their own percentages, and Navarra has none.
- The cuota: the tramo comes from the rendimiento neto computable, which is the rendimiento neto plus the cuota, minus a 7% general deduction, divided by 12. The cuota is 31.5% of that tramo's minimum base, paid every month.
- A reduction for net income below €12,000, outside the foral regions.
- IRPF on the taxable base. Modelo 130 is estimated at 20% of the rendimiento neto, paid in four quarters, and the rest is settled in the renta.
IRPF
- In the common regime, the state scale and the region's scale both apply to the taxable base. Each half is then reduced by the same scale applied to the personal and family allowances (mínimos), and regions with their own mínimos use them for their half.
- Ceuta and Melilla: a 60% deduction on the tax, assuming all income is earned there.
- Navarra and the Basque Country: their own full scale, with tax credits instead of mínimos.
- Joint returns subtract €3,400 (married couples) or €2,150 (single parents) from the base.
What it leaves out
- The tarifa plana for new autónomos and other cuota reductions.
- Deductions for pension plans, housing and donations, and most regional deductions.
- Special regimes such as the Beckham law, and income other than salary or business income.
- Withholding during the year: the calculator shows the IRPF you owe for the year. What is withheld from each payment may differ, and the difference is settled in the renta.
Sources
- UPTA summary of Orden PJC/297/2026: tramos and 31.5% rate
- Agencia Tributaria: casillas 0224 and 0186 for computable income
- Ministerio de Hacienda, 2026: which regional scales and minimums changed
- Ministerio de Hacienda, 2025: scales and minimums by region
- Taxdown: regional scales, Ceuta and Melilla
- Guía Fiscal, Navarra and País Vasco: foral scales and credits
- BBVA and Garrigues: Basque work bonus and simplified regime
- Guía Fiscal: state scale and 2026 validity of the Catalan scale
- Billeo: 5% and €2,000 limit
- Guía Fiscal, Renta de autónomos: reduction for income under €12,000
- Supercontable: 2026 employee contribution rates
- BBVA Mi Jubilación: cuota de solidaridad bands and shares
- Agencia Tributaria: reduction for work income
- Laboral Social: 2026 SMI deduction
- Agencia Tributaria: mínimo personal y familiar
- Agencia Tributaria: joint return reduction
Updates
Rates checked on . They are reviewed whenever new rates are published, and every January for the new tax year.
Who made it
Made by Àlvar Pérez. If you spot a mistake, please get in touch through his website.