How Spanish Income Tax (IRPF) Works in 2026

Spanish income tax (Impuesto sobre la Renta de las Personas Fisicas, IRPF) is a progressive tax. Your taxable income is split into bands, each taxed at a higher rate than the one below. For 2026 there are six bands.

The 2026 IRPF scale: six brackets

Spain applies a combined scale made up of the escala estatal (national portion) and the escala autonomica (regional portion). Every taxpayer pays both. The rates below are the combined default scale used by the tax authority (Agencia Tributaria) as a general reference.

State vs regional portion

The escala estatal applies uniformly across Spain. The escala autonomica is set by each of Spain's 17 comunidades autonomas and varies by region. Madrid, for example, uses different regional rates than Cataluna or the Basque Country. This calculator uses the combined default scale as a planning estimate; your actual regional liability may differ.

How the progressive scale works

Only the portion of your income in each band is taxed at that band's rate. Having a base liquidable of 30,000 EUR does not mean all 30,000 is taxed at 30 %. The first 12,450 EUR is taxed at 19 %, the next slice (12,451 to 20,200) at 24 %, and only the amount above 20,200 up to 35,200 at 30 %.

The minimo personal: your tax-free allowance

The minimo personal (5,550 EUR by default in 2026) is your personal allowance. IRPF is calculated as the tax on your base liquidable minus the tax on your minimo personal. In formula terms: cuota = escalaTax(base) - escalaTax(minimo). This means the first 5,550 EUR of your base is effectively tax-free.

Worked example: base liquidable 30,000 EUR

Step 1: compute escalaTax(30,000). The first 12,450 EUR is taxed at 19 % = 2,365.50 EUR. The next 7,750 EUR (12,451 to 20,200) at 24 % = 1,860 EUR. The remaining 9,800 EUR (20,201 to 30,000) at 30 % = 2,940 EUR. Total escalaTax(30,000) = 7,165.50 EUR.

Step 2: compute escalaTax(5,550) = 5,550 EUR at 19 % = 1,054.50 EUR.

Step 3: cuota IRPF = 7,165.50 - 1,054.50 = 6,111 EUR.

Tipo medio vs tipo marginal

The tipo medio (effective rate) is the cuota divided by the base liquidable. For our example: 6,111 / 30,000 = 20.37 %. The tipo marginal is the rate that applies to the top band of your income. For 30,000 EUR that is 30 %, because the last euro earned falls in the 20,201 to 35,200 bracket. A raise that keeps you in the same bracket increases your effective rate slightly but not your marginal rate.

What goes into the base liquidable?

Before the scale is applied, the gross income (rendimientos del trabajo) is reduced by the reduccion por trabajo and other personal allowances. The result is the base imponible general, and after further reductions (e.g., pension contributions) you arrive at the base liquidable. This calculator takes the base liquidable as input and does not perform those upstream reductions.