Spain Income Tax 2026

Spain IRPF Calculator 2026: Income Tax Simulator by Region

Calculate your Spanish personal income tax (IRPF) for 2026 using real brackets by autonomous community. Instant results: tax due, effective rate, net salary, and gross-to-net breakdown. Includes Beckham Law comparison (24% flat rate).

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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How the IRPF Spain 2026 calculator works

The calculator follows the standard IRPF calculation sequence from Spain's Ley 35/2006 LIRPF. Here is what it does at each step:

  1. Gross salary input: your total annual employment income including all bonuses and pagas extraordinarias.
  2. Deductible employment expenses (€2,000 flat, Art. 19 LIRPF): subtracted from gross salary to obtain net employment income.
  3. Employment income reduction (Art. 20 LIRPF): up to €7,302 for incomes below €13,115, tapering to zero above €16,825. Reduces the general taxable base.
  4. Pension plan contributions: deductible up to €1,500 per year for individual contributions. Reduces the taxable base before applying the scale.
  5. General taxable base: the result after the reductions above. The state and regional IRPF scales are applied to this figure.
  6. Personal and family allowance (Arts. 57-61 LIRPF): the tax that would correspond to your personal minimum (€5,550 general, adjusted for age and dependants) is calculated separately and subtracted from the total tax due.
  7. Net tax liability (cuota líquida): your final IRPF. Combined state (Art. 63) plus regional rate applied to the taxable base, less the allowance credit.
  8. Return result: if you enter your employer withholdings, the calculator shows the refund or balance due after comparing the tax liability to what was already withheld.

The Beckham Law comparison (Art. 93 LIRPF) applies a flat 24% to Spanish-source income up to €600,000 and 47% above that, bypassing the progressive scale entirely. It is typically advantageous for salaries above €55,000-€60,000 in Madrid or above €45,000 in high-rate regions like Catalonia.

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.
How does this IRPF Spain 2026 calculator work?
The calculator applies the standard IRPF rules from Ley 35/2006 LIRPF. Starting from your gross salary, it subtracts deductible employment expenses (€2,000 flat), the employment income reduction (up to €7,302 for lower incomes), and any pension contribution. It then applies the combined state and regional tax scale to the resulting taxable base, subtracts the tax corresponding to your personal and family allowance, and arrives at the net tax liability (cuota líquida). If you enter the tax withheld by your employer, it also shows whether your return results in a refund or additional payment. The calculator covers Madrid, Catalonia, Andalusia, Murcia, and Valencia.
What is the difference in IRPF between Madrid and Catalonia in 2026?
The difference is meaningful. On a €80,000 gross salary, an employee in Madrid faces an effective rate of approximately 27%, versus around 31-32% in Catalonia, a gap of roughly €3,200-4,000 per year. On €100,000 the gap exceeds €5,500. The difference comes from regional tax rates: Madrid applies the lowest autonomous community rates in Spain (8.9%-21%), while Catalonia applies the highest (up to 25.75%). The IRPF calculator shows the exact difference when you switch region while keeping the salary constant.

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Methodology and sources

Assumptions applied by this calculator

  • IRPF brackets reflect state scale (BOE-A-2006-20764 LIRPF) plus representative regional averages. Madrid, Catalonia, Andalusia, Murcia and Valencia are shown separately.

  • Personal allowance

    €5,550 general / €6,700 (65+) / €8,100 (75+) per LIRPF 2026.

  • Pension contribution deduction capped at the lesser of €1,500 or 30% of net employment income.

  • Beckham Law comparison uses the Art. 93 LIRPF flat rate of 24% on Spanish-source income up to €600,000.

Official sources

Last reviewed: 2026-01-15

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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