Spain income tax brackets — 2026 calculator (IRPF)

The Spanish IRPF structure in 2026

Spanish income tax (Impuesto sobre la Renta de las Personas Físicas, IRPF) is split between the central government and the autonomous community where the taxpayer resides. The schedule above shows the state portion only; each autonomous community (Madrid, Catalonia, Andalusia, Valencia, etc.) adds its own progressive rates roughly equal to the state portion, doubling the headline marginal rate.

Combined state + regional rates in 2026 vary by region but typically land in this range:

• Madrid: 8.5% to 45.5% (lower regional rates than average)
• Catalonia: 10.5% to 50% (higher regional rates)
• Andalusia: 9.5% to 47%
• Valencia: 10% to 54% (highest top combined rate)

This calculator uses the state schedule and shows the state-portion-only tax. To estimate combined liability, roughly double the state result, with adjustments for the specific autonomous community.

Worked example: state portion only

A single Spanish resident with €40,000 of taxable income in 2026, state portion only:

• €0–€12,450 at 9.5% = €1,182.75
• €12,450–€20,200 at 12% = €930.00
• €20,200–€35,200 at 15% = €2,250.00
• €35,200–€40,000 at 18.5% = €888.00
• State portion: €5,250.75
• Approximate combined (state + Madrid regional): ~€10,500 total IRPF
• Effective rate on gross: ~26%

The Mínimo Personal y Familiar — Spain's family-aware deduction

Spanish IRPF reduces taxable income by a "personal and family minimum" — €5,550 base for a single filer, more for taxpayers with dependents (children, elderly relatives), more again for disabilities, with regional variations. The minimum is technically applied at the marginal rate, not deducted from taxable income, but the effect is similar enough that the calculator approximates it as a standard deduction.

Capital gains and savings income

Spanish income from savings (interest, dividends, capital gains) is taxed on a separate schedule with rates 19% / 21% / 23% / 27% / 30% across thresholds. Not in this calculator. Real estate capital gains face the same savings schedule with several exemption rules (primary residence sale after age 65, reinvestment in a new primary residence, etc.).

What's NOT in this calculator

• Autonomous community portion — varies by region; combined liability is roughly double the state-only figure.
• Social security contributions — employee share roughly 6.45% of gross, employer share much higher (~30%). Separate from income tax.
• Savings income — taxed on the separate 19-30% schedule.
• IVA (VAT) — 21% standard. Covered in our Spain VAT calculator.

Non-resident regime: the Beckham Law

Spain offers a special tax regime for newly arrived workers (the so-called Ley Beckham, after the footballer who used it) that allows certain foreign professionals to be taxed as non-residents for up to 6 years. The headline benefit: a flat 24% on Spanish-source employment income up to €600,000 (47% above that), and exemption from Spanish tax on most foreign-source income. The regime has stringent qualification rules (employment-driven move to Spain, no prior Spanish tax residency in the past 5 years) and is heavily used by international assignees and digital nomads.