Spain Income Tax Calculator 2026 (IRPF)
Work out how much Spanish income tax (IRPF) you owe on your salary in 2026, using the state scale and the scale of the region where you live. Enter what has already been withheld and it tells you whether your tax return will result in a payment or a refund.
More options
Indicative calculation of individual taxation of employment income. It does not include savings income, other state or regional deductions, joint filing or special situations. It does not replace the Spanish Tax Agency's Renta Web or a tax adviser.
How Spanish income tax is calculated in 2026, step by step
- Gross employment income: your annual gross salary, including extra payments (pagas extra).
- Minus Social Security: in 2026 employees pay 6.50% on a permanent contract (4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% Intergenerational Equity Mechanism) and 6.55% on a temporary contract, up to the maximum base of €61,214.40 a year.
- Minus €2,000 of "other expenses" that every employee can deduct (more for working people with a disability).
- Minus the employment income reduction, which only affects low salaries: €7,302 when net income is €14,852 or less, phasing out to zero at €19,747.50.
- Minus pension plan contributions (up to €1,500, capped at 30% of net employment income). The result is the taxable base.
- Scales: the state scale and your regional scale are applied to the base. From each result, the tax on your personal and family allowance, using the same scale, is subtracted.
- Deductions: for low salaries, the minimum-wage earner deduction is subtracted. The result is the final tax (cuota líquida).
Example: €30,000 gross in Madrid
- Social Security (6.50%): €1,950.00
- Net income: €30,000 − €1,950.00 − €2,000 other expenses = €26,050.00 (no employment income reduction, as it exceeds €19,747.50)
- State tax: state scale on the base − state scale on the €5,550 allowance = €2,463.00
- Regional tax: Madrid scale on the base − Madrid scale on its €5,956.65 allowance = €2,135.02
- Total income tax: €4,598.02, an effective rate of 15.33 %. Annual net salary: €23,451.98.
How much income tax do you pay in each region?
Annual income tax for a single employee with no children, under 65, on a permanent contract, by region of residence. Sorted from lowest to highest for a €30,000 salary. On that salary the difference between Madrid and Catalonia is €361 a year. The effective rate on gross pay is shown under each amount.
| Region | Tax on €20,000 | Tax on €30,000 | Tax on €45,000 | Tax on €70,000 |
|---|---|---|---|---|
| Madrid | €1,871 9.4 % | €4,598 15.3 % | €8,881 19.7 % | €17,839 25.5 % |
| La Rioja | €1,888 9.4 % | €4,632 15.4 % | €9,019 20 % | €18,303 26.1 % |
| Cantabria | €1,921 9.6 % | €4,708 15.7 % | €9,187 20.4 % | €18,261 26.1 % |
| Extremadura | €1,845 9.2 % | €4,717 15.7 % | €9,616 21.4 % | €19,329 27.6 % |
| Valencian Community | €1,941 9.7 % | €4,743 15.8 % | €9,259 20.6 % | €18,792 26.8 % |
| Murcia | €2,010 10.1 % | €4,765 15.9 % | €9,184 20.4 % | €18,238 26.1 % |
| Canary Islands | €1,947 9.7 % | €4,776 15.9 % | €9,201 20.4 % | €18,537 26.5 % |
| Galicia | €1,954 9.8 % | €4,795 16 % | €9,329 20.7 % | €18,483 26.4 % |
| Asturias | €1,950 9.8 % | €4,833 16.1 % | €9,438 21 % | €18,863 26.9 % |
| Castile and León | €2,000 10 % | €4,833 16.1 % | €9,290 20.6 % | €18,622 26.6 % |
| Andalusia | €1,998 10 % | €4,862 16.2 % | €9,411 20.9 % | €18,585 26.6 % |
| Aragon | €2,019 10.1 % | €4,880 16.3 % | €9,367 20.8 % | €18,711 26.7 % |
| Balearic Islands | €2,032 10.2 % | €4,911 16.4 % | €9,511 21.1 % | €18,526 26.5 % |
| Castilla-La Mancha | €2,035 10.2 % | €4,926 16.4 % | €9,475 21.1 % | €18,649 26.6 % |
| Catalonia | €2,048 10.2 % | €4,959 16.5 % | €9,689 21.5 % | €19,098 27.3 % |
State income tax scale 2026
The state portion is the same in every region and has not changed since 2021.
| Taxable base up to | Rate |
|---|---|
| €12,450 | 9.5 % |
| €20,200 | 12 % |
| €35,200 | 15 % |
| €60,000 | 18.5 % |
| €300,000 | 22.5 % |
| and above | 24.5 % |
Regional income tax brackets 2026
For 2026 only the Valencian Community and Extremadura approved new scales compared with 2025; the rest keep their 2025 scale, according to the Spanish Ministry of Finance report "Tributación autonómica. Medidas 2026". Open your region to see its full scale.
Andalusia
| Taxable base up to | Rate |
|---|---|
| €13,000 | 9.5 % |
| €21,100 | 12 % |
| €35,200 | 15 % |
| €60,000 | 18.5 % |
| and above | 22.5 % |
Regional personal allowance: €5,790.00 (the state one is €5,550).
Aragon
| Taxable base up to | Rate |
|---|---|
| €13,072.50 | 9.5 % |
| €21,210 | 12 % |
| €36,960 | 15 % |
| €52,500 | 18.5 % |
| €60,000 | 20.5 % |
| €80,000 | 23 % |
| €90,000 | 24 % |
| €130,000 | 25 % |
| and above | 25.5 % |
Asturias
| Taxable base up to | Rate |
|---|---|
| €12,450 | 9 % |
| €17,707.20 | 12 % |
| €33,007.20 | 14 % |
| €53,407.20 | 19.2 % |
| €70,000 | 21.5 % |
| €90,000 | 22.5 % |
| €175,000 | 25 % |
| and above | 26 % |
Regional personal allowance: €6,105.00 (the state one is €5,550).
Balearic Islands
| Taxable base up to | Rate |
|---|---|
| €10,000 | 9 % |
| €18,000 | 11.25 % |
| €30,000 | 14.25 % |
| €48,000 | 17.5 % |
| €70,000 | 19 % |
| €90,000 | 21.75 % |
| €120,000 | 22.75 % |
| €175,000 | 23.75 % |
| and above | 24.75 % |
Canary Islands
| Taxable base up to | Rate |
|---|---|
| €13,748 | 9 % |
| €19,422 | 11.5 % |
| €35,924 | 14 % |
| €57,566 | 18.5 % |
| €93,268 | 23.5 % |
| €123,745 | 25 % |
| and above | 26 % |
Regional personal allowance: €5,606.00 (the state one is €5,550).
Cantabria
| Taxable base up to | Rate |
|---|---|
| €13,000 | 8.5 % |
| €21,000 | 11 % |
| €35,200 | 14.5 % |
| €60,000 | 18 % |
| €90,000 | 22.5 % |
| and above | 24.5 % |
Castilla-La Mancha
| Taxable base up to | Rate |
|---|---|
| €12,450 | 9.5 % |
| €20,200 | 12 % |
| €35,200 | 15 % |
| €60,000 | 18.5 % |
| and above | 22.5 % |
Castile and León
| Taxable base up to | Rate |
|---|---|
| €12,450 | 9 % |
| €20,200 | 12 % |
| €35,200 | 14 % |
| €53,407.20 | 18.5 % |
| and above | 21.5 % |
Catalonia
| Taxable base up to | Rate |
|---|---|
| €12,500 | 9.5 % |
| €22,000 | 12.5 % |
| €33,000 | 16 % |
| €53,000 | 19 % |
| €90,000 | 21.5 % |
| €120,000 | 23.5 % |
| €175,000 | 24.5 % |
| and above | 25.5 % |
Valencian Community
| Taxable base up to | Rate |
|---|---|
| €12,000 | 8.8 % |
| €22,000 | 11.7 % |
| €32,000 | 14.6 % |
| €42,000 | 17 % |
| €52,000 | 19.4 % |
| €62,000 | 21.9 % |
| €72,000 | 24.4 % |
| €100,000 | 26.1 % |
| €150,000 | 27.35 % |
| €200,000 | 28.35 % |
| and above | 29.35 % |
New scale in 2026.
Regional personal allowance: €6,105.00 (the state one is €5,550).
Extremadura
| Taxable base up to | Rate |
|---|---|
| €12,450 | 7.75 % |
| €20,200 | 9.75 % |
| €24,200 | 16 % |
| €35,200 | 17.5 % |
| €60,000 | 21 % |
| €80,200 | 23.5 % |
| €99,200 | 24 % |
| €120,200 | 24.5 % |
| and above | 25 % |
New scale in 2026.
Galicia
| Taxable base up to | Rate |
|---|---|
| €12,985.35 | 9 % |
| €21,068.60 | 11.65 % |
| €35,200 | 14.9 % |
| €60,000 | 18.4 % |
| and above | 22.5 % |
Regional personal allowance: €5,789.00 (the state one is €5,550).
Madrid
| Taxable base up to | Rate |
|---|---|
| €13,362.22 | 8.5 % |
| €19,004.63 | 10.7 % |
| €35,425.68 | 12.8 % |
| €57,320.40 | 17.4 % |
| and above | 20.5 % |
Regional personal allowance: €5,956.65 (the state one is €5,550).
Murcia
| Taxable base up to | Rate |
|---|---|
| €12,450 | 9.5 % |
| €20,200 | 11.2 % |
| €34,000 | 13.3 % |
| €60,000 | 17.9 % |
| and above | 22.5 % |
La Rioja
| Taxable base up to | Rate |
|---|---|
| €12,450 | 8 % |
| €20,200 | 10.6 % |
| €35,200 | 13.6 % |
| €40,000 | 17.8 % |
| €50,000 | 18.3 % |
| €60,000 | 19 % |
| €120,000 | 24.5 % |
| and above | 27 % |
What changes in 2026
- Bigger minimum-wage deduction: up from €340 to €590.89, in full up to €17,094 gross (Royal Decree-law 5/2026).
- MEI contribution at 0.15%: the employee share of the Intergenerational Equity Mechanism rises, bringing total employee contributions to 6.50% on permanent contracts.
- Maximum contribution base: €5,101.20 a month. Above it a solidarity contribution applies (0.19% to 0.24% for the employee).
- New regional scales in the Valencian Community (8.8% to 29.35%) and Extremadura (lower first two brackets).
Will I pay or get a refund?
Your employer sets withholding at the start of the year from the information you give them (form 145). If you change jobs, have two payers or your family situation changes, withholding may fall short. Enter the total withholding shown on your withholding certificate or your last payslip of the year: if it is higher than the final tax, you will get the difference back.
To see your monthly take-home pay, use the net salary calculator. If you moved to Spain recently, read our guide to the Beckham Law.
Frequently asked questions
How is Spanish income tax calculated from a salary?
Employee Social Security contributions (6.50% on a permanent contract in 2026), a flat €2,000 expense allowance and, for low salaries, the employment income reduction are deducted from gross pay. The state scale and the regional scale are applied to the resulting base, and the tax on the personal and family allowance, calculated with the same scale, is subtracted from each.
What are the state and regional tax brackets?
Half of IRPF is ceded to the regions. Every taxpayer pays a state portion, with the same scale everywhere in Spain (9.5% to 24.5%), and a regional portion with the scale approved by their region. Added together they give the combined rates usually quoted (19% to 47% in the reference general scale).
Why does my income tax depend on where I live in Spain?
Each region sets its own brackets, rates and, in some cases, higher personal and family allowances. On the same salary, the gap between regions can exceed a hundred euros a year on average salaries and several thousand on high salaries.
What is the personal and family allowance (mínimo personal y familiar)?
It is the part of your income treated as necessary for basic needs and therefore not taxed. In 2026 the state personal allowance is €5,550 (plus €1,150 from age 65 and a further €1,400 from 75), with additional amounts for children, dependent parents and disability. Several regions use higher amounts for their portion.
What is the difference between withholding and final tax?
Withholding (retención) is what your employer pays to the tax agency each month in advance. The final tax (cuota líquida) is what you actually owe for the year. Your annual return compares them: if more was withheld, you get a refund; if less, you pay the difference.
Does this calculator cover the Beckham Law?
No. Workers taxed under the special regime for inbound workers (the "Beckham Law") pay a flat 24% on employment income up to €600,000 instead of these scales. Our Beckham Law guide compares both regimes with worked examples.
Does it work for the Basque Country or Navarre?
No. Navarre and the Basque provinces of Álava, Bizkaia and Gipuzkoa have their own income tax with different scales and rules. This calculator covers the 15 common-regime regions.
Sources
- Art. 63.1 LIRPF (last change in force 01-01-2021) / AEAT Manual Renta 2025 - Gravamen estatal
- AEAT Manual Renta 2025 - Cuadro mínimos estatal y autonómicos
- Art. 20 LIRPF, redacción RDL 4/2024 (efectos 01-01-2024); no later amendment in BOE consolidated text (07-10-2026)
- DA 61ª LIRPF modificada por art. 28 RDL 5/2026, de 17 de febrero (BOE-A-2026-3810), efectos 01-01-2026; convalidado por Resolución de 18-03-2026
- Ministerio de Hacienda — Tributación autonómica. Medidas 2026