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On €40,000 gross in Spain for 2026, take-home pay is around €29,700 a year, about €2,474 a month. IRPF (income tax) at this level is roughly €7,770, with employee Social Security near €2,540, charged at 6.35% of the contribution base.

Bear in mind that IRPF has a national (estatal) half and a regional (autonómica) half. The regional part differs a lot between communities, and Madrid sets lower regional rates than Catalonia or Valencia.

The 2026 IRPF reference scale on the general base is:
19% up to €12,450
24% on €12,451-€20,200
30% on €20,201-€35,200
37% on €35,201-€60,000
45% on €60,001-€300,000
47% above €300,000

These combine the state half with the standard regional half. Because each autonomous community sets its own regional part, your exact scale will move slightly depending on where you live.

The employee share of Social Security in 2026 is made up of:
General contingencies: 4.70% of salary
Unemployment: 1.55%
Vocational training: 0.10%
FOGASA (wage guarantee fund): 0.20%
Total employee: 6.55% of the contribution base (base de cotización)
That base is your salary, subject to caps that vary by contribution group.

Spain's statutory minimum, the Salario Mínimo Interprofesional (SMI), is about €1,184 a month across 14 payments for 2026, which works out to €16,576 a year. The minimum wage has climbed sharply of late, roughly doubling between 2018 and 2024. Thanks to minimum-income deductions, workers on the SMI pay little or no IRPF.

All 17 autonomous communities set their own regional slice of IRPF. Madrid applies the lowest regional rates, which makes it the friendliest region for take-home pay, while Catalonia and Valencia charge more and push effective rates up for higher earners. On €60,000, the gap between Madrid and Catalonia is usually €800 to €1,500 a year, and it widens as income rises.