IRPF Simulator 2026

The Impuesto sobre la Renta de las Personas Físicas (IRPF) is a progressive tax levied on the income of individuals tax-resident in Spain. For 2026, the general state scale applies the following marginal rates: 19% up to €12,450, 24% from €12,450 to €20,200, 30% from €20,200 to €35,200, 37% from €35,200 to €60,000, 45% from €60,000 to €300,000, and 47% on the excess above €300,000.

These rates represent the combined state and average regional scale. Each autonomous community has the authority to modify its regional tranche (approximately half of the total scale), which produces significant differences. Madrid applies lower regional rates, while Catalonia and Valencia apply the highest.

Personal and family allowances

The personal allowance for 2026 is €5,550 as a general rule (€6,700 for taxpayers over 65, €8,100 for those over 75). The dependant allowance is €2,400 for the first child, €2,700 for the second, €4,000 for the third, and €4,500 for the fourth and beyond. For joint filings, an additional reduction of €3,400 (married couple) or €2,150 (single-parent family) applies.

Employment income reduction

Employment income is reduced by €2,000 as a standard deductible expense. For lower incomes (below €16,825), an additional variable reduction of up to €7,302 applies, significantly reducing the tax base for employees on more modest salaries.

At BMC we provide IRPF tax planning for individuals, self-employed professionals and executives, identifying all applicable deductions — primary residence investment, pension plans, charitable donations, maternity deduction — to minimise your tax burden legally and efficiently.