Salary / Take-Home Pay Calculator

Estimate your net take-home pay after income tax and social insurance. Supports Gibraltar (ABS), the United Kingdom (PAYE), Spain (IRPF), and the United States (federal). Includes a worked example for each.

How the calculation works

Net pay is gross salary minus income tax minus social insurance contributions. Income tax is computed in brackets: each slice of your income is taxed at the rate for that slice, not your top rate. Social insurance is computed differently in every country, with caps and floors that this calculator approximates.

Gibraltar (Allowance Based System)

Gibraltar offers two systems: the Allowance Based System (ABS) used here, and the Gross Income Based System (GIBS). ABS is generally better for people with significant allowances (family, mortgage, pension); GIBS is simpler. The ABS brackets used in this calculator approximate the 2025/26 rates — first £17,000 at 16%, then ascending bands to a top rate of around 30%. Social insurance is approximately 10% of gross, capped at the standard weekly maximum (~£50.32/week).

Gibraltar's Category 2 status for High Net Worth Individuals caps total tax at a fixed amount (currently around £39,000 on the first £118,000 of income) and is not modelled here. If you qualify for Cat 2, the standard ABS calculation does not apply.

United Kingdom (PAYE)

The UK has a £12,570 personal allowance (income below this is tax-free for most earners), then 20% basic rate up to £50,270, 40% higher rate up to £125,140, and 45% additional rate above. National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above. The personal allowance tapers above £100,000, which this calculator does not model.

Spain (IRPF — Impuesto sobre la Renta de las Personas Físicas)

Spanish income tax is unusual in that it's split roughly 50/50 between the central state and the autonomous community where you live. Madrid, Catalonia, Andalusia, Valencia, and the others each set their own community half of the rates, so two people with identical incomes can owe noticeably different tax depending on their region. This calculator uses the consolidated general scale — a common approximation that combines the state portion with an average community portion: 19% up to €12,450, then ascending bands to 47% above €300,000. There's a €5,550 personal minimum exemption (the mínimo personal y familiar), which is larger if you have children or qualifying dependants.

Employee Social Security contributions are roughly 6.48% of gross pay (combining general regime, unemployment, training, and the MEI mechanism introduced in 2023), levied on a capped contribution base of about €59,059 in 2025. Above the cap, no further employee contribution applies — but the employer continues to pay ~31% on top of your gross, which is why advertised salaries in Spain often look low relative to total employer cost.

Spain has a separate, more favourable regime for inbound expatriates (the “Beckham Law”) that taxes eligible new residents at a flat 24% on Spanish-source income up to €600,000 for six years. This calculator does not model the Beckham regime — if you qualify, your effective rate is dramatically lower than what's shown.

United States (federal, single filer)

US federal brackets for a single filer in 2025 range from 10% on the first $11,925 to 37% above $626,350, with a $15,000 standard deduction applied first. FICA (Social Security + Medicare) totals 7.65%, with Social Security capped at $168,600 of earnings. State income tax is not included — it varies from zero (Texas, Florida, Nevada, etc.) to 13.3% (California). Add your state's effective rate manually.

Worked example

A £60,000 gross salary under UK PAYE: subtract the £12,570 personal allowance leaving £47,430 taxable; 20% of that = £9,486 income tax. NI: 8% of £37,700 (the slice between PA and the upper bound) = roughly £3,016. Total deductions: £12,502. Net: £47,498/year, or about £3,958/month. Effective rate: ~21%.

What this calculator does NOT model

• Salary sacrifice / pension contributions
• Student loan repayments (UK Plan 1/2/5)
• Marriage allowance, blind person's allowance, etc.
• Self-employment, dividend income, or rental income
• State / regional income taxes (US)
• Autonomous-community variation in Spanish IRPF rates
• Personal allowance tapers above £100k (UK)
• Gibraltar Cat 2 / Cat 3 special status
• Spain's Beckham Law regime for inbound expatriates
• Family/dependant uplifts to Spain's mínimo personal

Disclaimer

Tax rules change every year and vary by individual circumstance. Numbers shown here are educational estimates only. For an authoritative figure, use your country's official tax authority calculator or speak to a qualified accountant.