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On €40,000 gross for 2026 you are left with roughly €29,700 a year, about €2,474 a month. IRPF at this level runs to around €7,770 and employee Social Security to about €2,540, which is 6.35% of the contribution base.

One caveat worth knowing: IRPF is half national and half regional. Madrid charges less on its half than Catalonia or Valencia do, so two people on identical salaries in different communities take home different amounts.

Combined reference rates on the general base, meaning the state half plus a standard regional half:
19% to €12,450
24% from €12,451 to €20,200
30% from €20,201 to €35,200
37% from €35,201 to €60,000
45% from €60,001 to €300,000
47% above €300,000

Your autonomous community sets the regional half itself, so the real scale shifts a little depending on where you are registered.

The employee share for 2026:
General contingencies: 4.70%
Unemployment: 1.55%
Vocational training: 0.10%
FOGASA, the wage guarantee fund: 0.20%
Total: 6.55% of the base de cotización

That base is your salary subject to ceilings that vary by contribution group.

The Salario Mínimo Interprofesional stands at roughly €1,184 a month across 14 payments, which works out at €16,576 a year.

It has moved a long way in a short time, roughly doubling between 2018 and 2024. Anyone on the SMI pays little or no IRPF once the minimum income deductions are taken into account.

All 17 autonomous communities set their own regional scale. Madrid applies the lowest rates in the country and Catalonia and Valencia some of the highest.

At €60,000 the gap between Madrid and Catalonia usually works out at €800 to €1,500 a year in net pay, and it widens the further up the scale you go.