Spain Income Tax 2026

IRPF Calculator 2026 — Spanish Income Tax by Region

Calculate your Spanish personal income tax (IRPF) using real 2026 brackets for your autonomous community. Includes personal allowances, Beckham Law comparison, and gross-to-net waterfall.

Real 2026 brackets per region No registration · No paywall Includes Beckham Law comparison

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Employed taxpayer · Tax year 2025 (filed by 30 June 2026)

* Using 2025 brackets — 2026 regional budgets not yet published

2026 IRPF brackets by autonomous community

The IRPF scale combines a state half (identical across all regions) with a regional half (set independently by each autonomous community). The combined rates below reflect the sum of both halves on employment income.

2026 IRPF combined tax rates by bracket and autonomous community
Taxable base Average Madrid Catalonia Andalusia Murcia* Valencia*
Up to €12,450 19.0% 18.4% 19.5% 19.0% 19.0% 19.5%
€12,450 – €20,200 24.0% 23.2% 24.0% 24.0% 24.0% 24.0%
€20,200 – €35,200 30.0% 28.6% 29.0% 30.0% 29.5% 30.0%
€35,200 – €53,407 37.0% 36.1% 37.25% 37.0% 37.0% 36.8%
€53,407 – €60,000 45.0% 42.7% 41.75% 45.0% 47.0% 43.5%
€60,000 – €300,000 45.0% 42.7% 45.25% 45.0% 47.0% 45.5%
Above €300,000 47.0% 45.5% 50.25% 49.0% 47.0%* 48.0%

* Murcia and Valencia brackets based on 2025 regional budgets — 2026 autonomous community budgets not published as of May 2026. Source: AEAT IRPF Manual 2025 · BOE Act 35/2006 LIRPF

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Frequently asked questions about IRPF in Spain

What are the IRPF tax brackets in Spain for 2026?
The 2026 IRPF brackets for the general scale (combined state + average regional rate) are: 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 income above €300,000. Each autonomous community adjusts its regional half of the scale, producing meaningful differences — Madrid has the lowest combined rates, Catalonia the highest.
How is the effective IRPF rate calculated?
The effective rate is the actual percentage of tax paid on total gross income. It is calculated by dividing the net tax liability (cuota líquida) by gross employment income. For example, with a €80,000 salary and a €21,000 tax bill, the effective rate is 26.25%. It is always lower than the marginal rate (the rate applied to the last euro earned).
Should I use the Beckham Law (24% flat rate) instead of standard IRPF?
The Beckham Law (Art. 93 LIRPF) allows qualifying expatriates to pay a flat 24% on Spanish-source income up to €600,000 for six years. It is typically advantageous for salaries above roughly €55,000–€60,000 in Madrid, and above €45,000–€50,000 in Catalonia or Valencia where regional rates are higher. Use the Beckham toggle in this calculator for a quick comparison, or our dedicated Beckham Law Calculator for a full 6-year projection.
Which autonomous community pays the least income tax in Spain?
Madrid has the lowest combined IRPF rates in Spain, with regional rates ranging from 8.9% to 21%. Andalusia also applies a competitive scale. By contrast, Catalonia reaches a combined top rate of over 50% above €175,000, and Valencia applies surcharges that push the top rate to approximately 48%. For a €100,000 salary, the difference between Madrid and Catalonia can exceed €4,000 per year.
What is the personal and family allowance (mínimo personal y familiar)?
The personal allowance for 2026 is €5,550 as a general rule (€6,700 for those over 65, €8,100 for those over 75). The family allowance for dependants under 25 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. These amounts are not deducted from gross income — they reduce the tax calculated on the total base.

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