Estimate Spanish IRPF income tax for 2026 using the combined estatal and autonomica scale. Enter your base liquidable and see cuota, tipo medio, and tipo marginal.
How to use the IRPF Calculator
Enter your base liquidable: your net taxable income after personal reductions.
Adjust the minimo personal if your situation differs from the default (5,550 EUR).
See the cuota IRPF, effective rate and marginal rate instantly.
Frequently asked questions
The base liquidable is your net taxable income after applying reduccion por trabajo, reduccion por rendimientos del trabajo, and other allowances. It is the figure to which the IRPF scale is applied.
The minimo personal (5,550 EUR by default) is the amount of income exempt from IRPF. The tax is computed as the difference between the scale applied to the base and the scale applied to the minimo.
IRPF in Spain has a state portion (escala estatal) and a regional portion (escala autonomica). Each comunidad autonoma sets its own regional scale. This calculator uses the average combined scale as a reasonable estimate; actual liability varies by region.
No. This is an estimate based on the combined default scale. It excludes regional variations, deductions, reducciones, and tax credits. Actual tax payable may differ. It is not tax advice.
This calculator applies the combined estatal and autonomica IRPF scale for 2026 to your base liquidable, subtracting the tax on the minimo personal to give the cuota IRPF.
It is an estimate and does not account for regional autonomica scale differences, personal deductions, or bonificaciones. All calculations run in your browser; no data is sent to any server.
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