In 2025, the government has introduced a solidarity fee for "high incomes" - those exceeding the maximum contribution base, which has increased to €58,914 in 2025. If you don't want to read the details, go straight to the calculator where I've already included this new fee: Net Salary Calculator.
It's a tax that, similar to MEI, will increase progressively 🫠
The solidarity fee doesn't affect you if your gross salary is below the maximum solidarity quota of €58,914.
Otherwise, the following brackets apply:
From | To | Rate |
---|---|---|
€58,914 | €64,805.4 (110%) | 0.92% |
€64,805.4 | €88,371 (150%) | 1% |
€88,371 | ... | 1.7% |
From the maximum social security quota (€58,914) to "maximum quota + 10%" (€64,805.4), 0.92% applies. From €64,805.4 to "maximum quota + 50%" (€88,371), 1% applies. Finally, from €88,371 onwards, 1.7% applies.
Let's look at an example with a salary of €100,000 in Catalonia. Let's compare 2024 and 2025.
As we can verify, it drops from €5,320.61 to €5,291.8. That's €28.81 less net per month, due to an annual solidarity fee of €487.55.
Finally, let's see the planned evolution of this tax until 2045.
Year | Rate up to additional 10% | Bracket between additional 10%-50% | Brackets additional >50% |
---|---|---|---|
2025 | 0.92% | 1.00% | 1.17% |
2026 | 1.15% | 1.25% | 1.46% |
2027 | 1.38% | 1.50% | 1.75% |
2028 | 1.60% | 1.75% | 2.04% |
2029 | 1.83% | 2.00% | 2.33% |
2030 | 2.06% | 2.25% | 2.63% |
2031 | 2.29% | 2.50% | 2.92% |
2032 | 2.52% | 2.75% | 3.21% |
2033 | 2.75% | 3.00% | 3.50% |
2034 | 2.98% | 3.25% | 3.79% |
2035 | 3.21% | 3.50% | 4.08% |
2036 | 3.44% | 3.75% | 4.38% |
2037 | 3.67% | 4.00% | 4.67% |
2038 | 3.90% | 4.25% | 4.96% |
2039 | 4.13% | 4.50% | 5.25% |
2040 | 4.35% | 4.75% | 5.54% |
2041 | 4.58% | 5.00% | 5.83% |
2042 | 4.81% | 5.25% | 6.13% |
2043 | 5.04% | 5.50% | 6.42% |
2044 | 5.27% | 5.75% | 6.71% |
2045 | 5.50% | 6.00% | 7.00% |