IRPF and social security in Spain in 2026
The IRPF scale, the allowances and the contribution rates that apply to a payslip, in plain language.
Official source Confirm on the official site
Minimum wage and contribution bases 2026
Employee contributions
| Common contingencies | 4.7%Official source |
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| Unemployment (permanent) | 1.55%Official source |
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| Vocational training | 0.1%Official source |
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| MEI | 0.15%Official source |
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Employer contributions
| Common contingencies | 23.6%Official source |
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| Unemployment (permanent) | 5.5%Official source |
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| FOGASA | 0.2%Official source |
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| Vocational training | 0.6%Official source |
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| MEI | 0.75%Official source |
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General IRPF withholding scale (state plus default regional)
| Up to €12,450 | 19%Confirm on the official siteSource |
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| €12,450 to €20,200 | 24%Confirm on the official site |
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| €20,200 to €35,200 | 30%Confirm on the official site |
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| €35,200 to €60,000 | 37%Confirm on the official site |
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| €60,000 to €300,000 | 45%Confirm on the official site |
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| Above €300,000 | 47%Confirm on the official site |
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FAQ
What is the MEI?
The Intergenerational Equity Mechanism is an extra contribution to support pensions: 0.15% for the employee and 0.75% for the employer in 2026.