How is Spanish income tax (IRPF) calculated?

Spain uses a progressive scale (escala general). On general income the combined state and autonomous-community rates are 19%, 24%, 30%, 37%, 45% and 47%, each applied only to the income within its band. This calculator subtracts a €5,550 personal minimum before applying the brackets.

What are the Spanish tax brackets for 2024 and 2025?

The combined general scale is 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above. These rates have been stable across 2023, 2024, 2025 and 2026, with the 47% top band added back in 2021.

Do tax rates vary by region in Spain?

Yes. Spanish IRPF is split between a state scale and an autonomous-community scale that each region sets, so the total varies — Madrid and Andalucía are lower, while Cataluña and Comunitat Valenciana are higher. This tool uses the commonly-cited aggregate national scale; your real rate may differ by a few points.

Does this include Social Security contributions?

Yes. The employee general-regime Social Security contribution is about 6.47% of gross (common contingencies, unemployment, training and the MEI), capped at the annual maximum base (about €58,914 in 2025). The calculator subtracts it in your take-home figure.

What is the difference between effective and marginal tax rate?

Your effective rate is total IRPF divided by income (your average). Your marginal rate is the rate on your next euro. On €30,000 your marginal rate is 30% but your effective IRPF rate is only about 18% because the lower bands and the €5,550 personal minimum apply first.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. The general scale is identical across all four years; only the Social Security maximum base differs, as it is raised each January.

What is not included in this estimate?

This tool does not model the joint declaration, the separate 19–28% savings-income scale for capital gains and dividends, the earned-income reduction, or regional and family deductions. The €5,550 personal minimum is applied as a base deduction. Consult the AEAT or an asesor fiscal for exact figures.

Spain Income Tax Calculator

Enter your annual income to estimate your Spanish IRPF, Social Security contribution and take-home pay. Uses the combined general scale for multiple tax years.

Updated June 2026

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Tax Calculator

Spain — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (€ EUR)

Filing Status

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Spain Income Tax Calculator

This Spain income tax calculator estimates your personal income tax (IRPF) on the combined general scale based on your annual income and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — the scale has been stable across all four years: 19% up to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000 and 47% above. The calculator applies the €5,550 personal minimum, then shows your effective rate, marginal rate and a full bracket breakdown, plus your estimated take-home after employee Social Security.

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross income in euros (salary before tax).
Keep the filing status as Individual — the joint declaration is not modelled.
Click Calculate to see your IRPF, effective rate and marginal rate.
Review the bracket-by-bracket breakdown and your estimated take-home pay.

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How the Spanish IRPF scale works

Spain taxes general income (renta general) on a progressive scale that is the sum of a state scale and an autonomous-community scale. Added together, the commonly-cited combined rates are 19%, 24%, 30%, 37%, 45% and 47%, and only the income within each band is taxed at that band’s rate. This calculator first subtracts the €5,550 personal minimum from your income, then applies the brackets to the rest. For example, on €30,000 your taxable base is €24,450: 19% on the first €12,450 (€2,365.50), 24% on the next €7,750 (€1,860) and 30% on the remaining €4,250 (€1,275), totalling €5,500.50 — an effective rate near 18.3%, well below the 30% marginal rate.

2025 combined general scale (unchanged 2023–2026)
Annual taxable base (€)	Tax rate	Tax on this band
0 – 12,450	19%	19% of the base in this band
12,450 – 20,200	24%	€2,365.50 + 24% of the excess
20,200 – 35,200	30%	€4,225.50 + 30% of the excess
35,200 – 60,000	37%	€8,725.50 + 37% of the excess
60,000 – 300,000	45%	€17,901.50 + 45% of the excess
Over 300,000	47%	€125,901.50 + 47% of the excess

Why your region matters (Madrid vs Cataluña)

Spanish IRPF is shared between the central government and your comunidad autónoma, and each region sets its own half of the scale. That means the same salary is taxed differently depending on where you live: Madrid and Andalucía apply lower autonomous rates, while Cataluña, Comunitat Valenciana and others apply higher ones — a gap that can reach several percentage points at higher incomes. This calculator uses the widely-published aggregate national scale, so treat the result as a default estimate rather than a region-exact figure, and check your community’s own rates if you need precision.

Social Security and your take-home pay

On top of income tax, an employee on a standard contract pays a Social Security contribution of about 6.47% of gross — common contingencies (4.70%), unemployment (1.55%), vocational training (0.10%) and the MEI (about 0.13%). It is capped at the maximum contribution base, roughly €58,914 a year in 2025, so it stops rising once your salary passes that ceiling. This calculator subtracts Social Security from your take-home; it does not model the separate solidarity contribution on pay above the ceiling introduced from 2025.

Effective versus marginal tax rate

Your effective tax rate is your total IRPF divided by total income — your true average. Your marginal rate is the rate on your next euro, set by the highest band you reach. On €30,000 your marginal rate is 30% but your effective IRPF rate is about 18.3% because the €5,550 personal minimum and the lower 19% and 24% bands apply first. Even at €100,000, where the marginal rate is 45%, the effective IRPF rate is around 33.4%. Knowing the difference helps with decisions about bonuses, overtime and a pay rise.

Worked examples

Individual, €30,000, 2025

Inputs: €30,000 income

Result: ~€5,500 IRPF · 18.3% effective · 30% marginal · take-home ~€22,559 after Social Security

Individual, €60,000, 2025

Inputs: €60,000 income

Result: ~€15,848 IRPF · 26.4% effective · 37% marginal

Individual, €100,000, 2025

Inputs: €100,000 income

Result: ~€33,404 IRPF · 33.4% effective · 45% marginal

Glossary

IRPF: Impuesto sobre la Renta de las Personas Físicas — Spain’s personal income tax.
Escala general: The progressive general-income scale combining the state and autonomous-community rates (19% to 47%).
Mínimo personal y familiar: The personal/family minimum (€5,550 general) on which no IRPF is effectively due.
Comunidad autónoma: A Spanish autonomous region that sets its own half of the IRPF scale, so rates vary by region.
Seguridad Social: Spain’s social security; the employee general-regime contribution is about 6.47% of gross, capped at the maximum base.
Base máxima de cotización: The maximum Social Security contribution base; income above it pays no further standard contribution.
Effective tax rate: Total tax owed divided by total income — your true average tax rate.
Marginal tax rate: The tax rate applied to your next euro of income, set by the highest band you reach.

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