Spain vs Germany: take-home pay comparison

Spanish IRPF + Seguridad Social against German §32a + Sozialversicherung — the largest intra-EU labour migration corridor.

Spain→Germany is the largest single intra-EU labour migration corridor by volume (engineers, nurses, hospitality). Spanish IRPF uses six tranches (19% / 24% / 30% / 37% / 45% / 47% combined state + autonomous-region in the AEAT default jurisdiction) plus Seguridad Social at 6.35% on the employee side. German §32a EStG runs 14% → 42% on a continuous curve, plus Sozialversicherung at roughly 20% of gross for SK I workers.

At €30,000 the Spanish net is slightly higher than the German net because Seguridad Social is lighter than German Sozialversicherung at that level. At €50,000+ the comparison flips as the German marginal rate stabilises around 35-42% while Spanish IRPF pushes harder into the 30-37% tranches. Both engines model the employee side only.

Side-by-side at common gross levels

Gross (annual)Spainnative: Germanynative: Net delta (right − left)
€40,000 / €40,000€28,953 (27.6%)€26,842 (32.9%)-€2,111
€80,000 / €80,000€51,359 (35.8%)€47,868 (40.2%)-€3,491
€120,000 / €120,000€71,962 (40.0%)€68,313 (43.1%)-€3,649
€200,000 / €200,000€113,168 (43.4%)€112,479 (43.8%)-€689

Frequently asked questions

How much more take-home does €80,000 yield in Germany vs Spain?
At €80,000 gross on each side using 2025 rates: Spain retains €51,359 (35.8% effective), Germany retains €47,868 (40.2% effective). Net delta: -€3,491 more in Spain.
What is the marginal-rate difference between Spain and Germany at €80,000?
At €80,000 gross, the next 100 of gross retains €52 in Spain (marginal rate 48.5%) and €52 in Germany (marginal rate 47.6%). This matters for bonus, overtime, or salary-sacrifice decisions — the marginal rate applies to the next unit earned, not the average.
At what salary level is the take-home gap biggest between Spain and Germany?
Across the 40k–250k single-filer sweep, the largest net delta is at €120,000 gross: Spain net is higher by €3,649 per year. Above and below this point the gap is smaller, driven by the interaction of each side's band thresholds + social-contribution caps.
What does this Spain vs Germany comparison include?
Both sides use each tax authority's published 2025/26 rates: income tax, social-insurance contributions, and any statutory levies routed through payroll. The numbers are the same ones the full /es and /de calculators produce — open either page for the full per-line breakdown.
What does this comparison NOT model?
Pension contributions, salary-sacrifice schemes, benefits-in-kind, region-specific surcharges (Scotland for UK, Comunidad Autónoma for ES, Bundesland for DE), and cost-of-living differences are not modeled here. The comparison is a tax-stack-only view.