Spain IRPF Calculator 2026 — Income Tax Bracket Tool

The Spain IRPF calculator 2026 estimates your personal income tax (Impuesto sobre la Renta de las Personas Físicas) using the state scale plus your autonomous community brackets. Combined marginal rates run from 19% on the first €12,450 to over 47% above €300,000. Each region (Madrid, Catalonia, Andalucia, Valencia, Basque) sets its own autonomous half of the scale, so two people earning the same salary pay materially different tax.

How Spain IRPF 2026 Brackets Work

IRPF is built from two parallel scales applied to the same general taxable base. The state scale (escala estatal) is the same nationwide: 9.5% up to €12,450, 12% to €20,200, 15% to €35,200, 18.5% to €60,000, 22.5% to €300,000, and 24.5% above. The autonomous scale (escala autonómica) is set by each comunidad autónoma. Combined marginal rates therefore vary: Madrid tops out near 45.5%, Catalonia around 50%, Andalucia near 47%, Valencia close to 54% on very high incomes. The Basque Country runs a foral system entirely separate from common-territory IRPF, with its own brackets (23% to 49%) and its own personal minimum.

Personal Minimum & Family Deductions

Every taxpayer gets a personal minimum (mínimo personal) of €5,550 taxed at 0%, raised by €1,150 if you are 65-74 and another €1,400 (total €2,550 uplift) if you are 75+. Children under 25 living with you add to the family minimum: €2,400 for the first child, €2,700 second, €4,000 third, €4,500 fourth and beyond, with an extra €2,800 per child under 3. Married couples can file jointly (declaración conjunta) and receive a €3,400 reduction on the taxable base. These minimums reduce tax, not the base itself — they are applied as tax credits using the first-bracket rate of each scale.

Regional Differences That Matter

Madrid historically taxes lowest in the lower-mid brackets (state + 9% autonomous on first slice). Catalonia taxes mid-high earners harder — the 2026 autonomous top rate is 25.5%. Valencia applies a 29.5% top autonomous rate on income above €175,000, the steepest mainland slope. Andalucia sits in the middle (state + 9.5%-22.5% autonomous). The Basque foral system (Álava, Bizkaia, Gipuzkoa) is fully independent: brackets are flatter and the top combined rate is around 49%. If you live in a high-tax region, this calculator's regional toggle shows what moving to Madrid would save in a typical year.

What This Tool Does Not Cover

This estimate uses the general scale only — not the savings base (rentas del ahorro: 19% to 28% on capital gains, dividends, interest). It also excludes social-security contributions (around 6.35% of gross, capped), the Beckham Law regime (24% flat on Spanish-source income for new arrivals up to €600,000, 47% above), and special regimes for autonomos (self-employed). Withholding (retención) by your employer is calculated separately and trued up at the annual declaración. Always cross-check with AEAT (Agencia Tributaria) before signing a contract that depends on a specific net figure.

Last updated May 2026. Source: AEAT (Agencia Tributaria) — agenciatributaria.es, Ley 35/2006 del IRPF. Autonomous brackets from each comunidad autónoma 2026 budget.