💰 Spain IRPF Calculator

IRPF (Impuesto sobre la Renta de las Personas Fisicas) is Spain's personal income tax, the largest single revenue source for the Spanish treasury. It operates as a progressive tax with rates ranging from 19% to 47% applied to a taxpayer's annual taxable income. The system combines a state scale and an autonomous community scale, meaning the exact rate depends on which region (Comunidad Autonoma) you are a tax resident of.

The general state brackets for 2026 have seven tiers, starting at 19% for income up to 12,450 euro and reaching 45% above 60,000 euro. The autonomous community can modify these brackets (up or down by up to 50%), which is why effective rates vary significantly between Madrid (lower) and Catalonia or Andalusia (higher). Every taxpayer gets a personal allowance of 5,550 euro, increasing with age (6,700 for 65+, 8,100 for 75+), plus additional deductions for children, disability, and large families.

Employers withhold IRPF from monthly payroll using official tables, but the year-end settlement (declaracion de la renta, filed April-June of the following year) reconciles over- or under-payment. For self-employed workers (autonomos), IRPF is paid quarterly via modelo 130 estimations. This calculator uses the general state brackets as a baseline estimate.

The IRPF calculation follows a multi-step process:

Step 1: Start with gross annual income (salario bruto).

Step 2: Subtract social security contributions (6.35% for employees under the general regime, applied up to the maximum contribution base of 56,644 euro/year in 2026).

Step 3: Subtract personal allowance (5,550 euro general minimum, higher for seniors) and any family deductions (children, disability, etc.).

Step 4: Apply the progressive state brackets to the resulting taxable base.

The state brackets for 2026 are:

Step 5: Add autonomous community tax (varies by region, typically 10-22% on similar brackets) for total IRPF. This calculator estimates the state portion plus an average community surcharge. The effective rate (total tax / gross income) is usually well below the marginal rate.

Check your IVA (VAT) liability or compare with generic income tax rates.

1. Enter your gross annual salary in euros.
2. Select your autonomous community (affects the community surcharge).
3. Add any pension plan contributions or other deductions.
4. Indicate if you have children or qualify for family deductions.
5. Click Calculate to see taxable income, IRPF, net salary, and effective rate.

What is the difference between state and autonomous community IRPF?

Spain's IRPF is split between the central government and your autonomous community. The state scale applies uniformly, while each community (Madrid, Catalonia, etc.) sets its own brackets and deductions within legal limits. The combined rate is what you actually pay.

How much is withheld from my paycheck each month?

Employers use AEAT withholding tables to deduct an estimated annual IRPF across 12 (or 14) monthly payments. The withholding depends on your salary, personal situation, and projected deductions. The year-end declaracion reconciles any difference.

Do autonomos pay IRPF differently?

Yes. Self-employed workers file quarterly modelo 130 advance payments (typically 20% of quarterly profit) and settle the final amount in the annual declaracion de la renta. The same progressive brackets apply, but the cash-flow timing is different.

What is the personal allowance (minimo personal)?

Every taxpayer gets a general minimum of 5,550 euro deducted from taxable income. This increases to 6,700 for those aged 65+ and 8,100 for 75+. Additional allowances apply for children (2,400 for the first, 2,700 for the second) and disability.

Is the 14-paga system taxed differently?

No. Extra payments (pagas extras) are simply part of your total annual gross income. Whether you receive 12 or 14 payments, the IRPF is calculated on the total annual amount. See the 14-pagas calculator for the payment breakdown.

What deductions reduce IRPF the most?

Pension plan contributions (up to 1,500 euro/year), mortgage interest on primary residence (if mortgage originated before Jan 1, 2013), large family status, disability, and significant donations to registered NGOs.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Spain's two-layer IRPF system (state + autonomous community) means the same salary can produce different tax bills in Madrid vs. Barcelona. Madrid has historically had lower effective rates due to community-level deductions, while Catalonia and Andalusia tend to be higher. If you are an autonomo, remember that quarterly modelo 130 payments are advance estimates - the final IRPF is settled in the annual declaracion de la renta. Common deductions people miss: contributions to pension plans (plan de pensiones, up to 1,500 euro/year deduction), mortgage interest on primary residence (for pre-2013 mortgages), donations to NGOs, and investment in newly created companies. A 30,000 euro salary in Madrid yields an effective IRPF rate of around 16-17%, while the same in Catalonia can reach 18-19%.