Spain vs Ireland: salary after tax 2026
I live in Spain and I'm thinking about Ireland · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Spain, standard | Ireland, standard | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €32,348 | €27,200 | −€5,148 |
| Universal Social Charge | – | €4,031 | +€4,031 |
| Social security | €4,062 | €4,238 | +€176 |
| Total tax and contributions | €36,410 | €35,468 | −€942 |
| Net per year | €63,590 | €64,532 | +€942 |
| Net per month average | €5,299 | €5,378 | +€79 |
Year by year
Staying in Spain, standard rules apply. SARP lasts 5 years from your move to Ireland, on a salary of at least €125,000.
What drives the difference
Less income tax in Ireland.
More in contributions. Contributions come to €4,238 a year in Ireland, against €4,062 in Spain.
The tax benefits
Flat rate on salary for people who move to Spain for work.
Read the Beckham guide30% of salary above €125,000 is left out of income tax, for people their employer assigns to Ireland. USC and PRSI are paid in full.
Read the SARP guideSources and limits
Spain
- Ley 35/2006 del IRPF, arts. 19, 20, 57, 63 y 93 · BOE
- Real Decreto 439/2007 (Reglamento del IRPF), arts. 113 a 120 · BOE
- Decret legislatiu 1/2024, llibre sisè del Codi tributari de Catalunya, art. 611-1 · Portal Jurídic de Catalunya
- Orden PJC/297/2026 (cotización 2026) · BOE
Ireland
- Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition), ss. 15, 461, 472 (income tax), Part 18D (USC), s. 825C (SARP) · Revenue
- Finance Act 2025, s. 23 (SARP) · Irish Statute Book
- Social Welfare Consolidation Act 2005, s. 13 (PRSI) · Law Reform Commission (revised acts)
- Social Welfare (Miscellaneous Provisions) Act 2024, s. 3 (PRSI rates) · Irish Statute Book
- Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).
Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.