Salary Calculator 2026 - Now Available
Good news! The net salary calculator is now updated for fiscal year 2026. Although the General State Budget hasn't been approved yet, we can already provide you with confirmed changes in Social Security and the solidarity fee. Try the Net Salary Calculator 2026.
✅ Confirmed updates for 2026
📊 Social Security Contribution Bases
Contribution bases have experienced a 3.9% increase compared to 2025:
| Concept | 2025 | 2026 | Increase |
|---|---|---|---|
| Monthly maximum base | €4,909.5 | €5,101.2 | +3.9% |
| Annual maximum base | €58,914 | €61,214.4 | +3.9% |
| Monthly minimum base | €1,260 | €1,381.2* | +9.6% |
| Annual minimum base | €15,120 | €16,574.4* | +9.6% |
* Provisional minimum base, pending approval of 2026 minimum wage
This 3.9% increase is calculated as: 2.7% (average CPI) + 1.2% (fixed increase established in the pension reform).
💰 Solidarity Fee 2026
The solidarity fee continues its planned progressive escalation. For salaries exceeding the maximum base (€61,214.4):
| Annual salary bracket | 2025 Total Rate | 2026 Total Rate | Increase |
|---|---|---|---|
| Max base up to +10% | 0.92% | 1.15% | +0.23% |
| Between +10% and +50% | 1.00% | 1.25% | +0.25% |
| Over +50% | 1.17% | 1.46% | +0.29% |
Distribution between employer and employee:
| Bracket | Employee 2026 | Employer 2026 |
|---|---|---|
| €61,214.4 - €67,335.84 | 0.19% | 0.96% |
| €67,335.84 - €91,821.6 | 0.21% | 1.04% |
| > €91,821.6 | 0.24% | 1.22% |
The distribution remains the same as in 2025: 83.4% employer and 16.6% employee.
🔧 MEI (Intergenerational Equity Mechanism)
The MEI also increases in 2026:
| Year | Total MEI | Employee | Employer |
|---|---|---|---|
| 2025 | 0.67% | 0.13% | 0.54% |
| 2026 | 0.90% | 0.15% | 0.75% |
This mechanism is designed to strengthen the pension system in the face of population aging.
📈 Total contribution percentages 2026
With all these changes, the contribution percentages for 2026 are:
- Employee: ~6.50% (4.70% CC + 0.15% MEI + 1.55% Unemployment + 0.10% FP)
- Employer: ~32.22% (23.60% CC + 0.75% MEI + 5.50% Unemployment + 0.20% FOGASA + 0.60% FP + others)
⏳ Pending official update
2026 PIT Tax Brackets
Personal Income Tax brackets (both state and regional) have not yet been officially published.
Current status:
- Tax brackets have remained unchanged for years, creating the phenomenon known as "fiscal drag"
- With accumulated inflation, more taxpayers move into higher brackets without real purchasing power increases
- Although there are proposals and debates about deflation (inflation adjustment), there is no official confirmation that it will happen in 2026
Expected publication:
- Final brackets will be known with the approval of the 2026 General State Budget
- Typical timeline: between January and March of the fiscal year
Meanwhile, the calculator uses 2024 brackets as reference for 2026 calculations.
Personal and family minimums
The personal minimum (currently €5,550) and minimums for descendants, ascendants, and disability are also pending official update.
💡 Practical example
Let's compare a salary of €70,000 gross in Madrid:
Social Security
- 2025: €58,914 maximum base → €3,818 annual contribution
- 2026: €61,214.4 maximum base → €3,979 annual contribution
- Difference: +€161 more annual contribution
Solidarity Fee
This salary exceeds the maximum base, so it applies:
- Bracket 1 (61,214 - 67,336): (67,336 - 61,214) × 0.19% = €11.63/year
- Bracket 2 (67,336 - 70,000): (70,000 - 67,336) × 0.21% = €5.59/year
- Total employee solidarity fee: €17.22/year
- 2025 was: €12.67/year
- Increase: +€4.55/year
🔮 What to expect in the coming months?
We will be monitoring the BOE publication of:
-
2026 General State Budget Law
- Final state PIT brackets (will be maintained or updated)
- Personal minimums (likely no significant changes)
-
Foral Laws (Navarra and Basque Country)
- Specific brackets for these foral territories
-
Regional Budget Laws
- PIT brackets for each autonomous community
-
2026 Minimum Wage Confirmation
- Final minimum contribution base
The calculator will be automatically updated when this official data is published. Stay informed!
📱 Try the calculator now
Don't wait any longer and discover how these changes will affect your net salary in 2026:
👉 Calculate my 2026 net salary
The calculator allows you to:
- ✅ Select fiscal year 2026
- ✅ See the impact of the new solidarity fee
- ✅ Compare with previous years
- ✅ Calculate by autonomous community
- ✅ Include flexible compensation
- ✅ View detailed tax breakdown
Last update: December 17, 2025
Sources: Ministry of Inclusion, Social Security and Migration; Tax Agency