Spain Income Tax Calculator 2026
Calculate your exact net salary in Spain after IRPF (Impuesto sobre la Renta de las Personas Físicas) and social security. All 6 tax brackets. Updated Q1 2026.
Your employer pays an additional €14,750 (29.5% of gross). Total employment cost = €64,750.
How income tax works in Spain
Income tax in Spain is administered by the Agencia Tributaria (AEAT) under IRPF (Impuesto sobre la Renta de las Personas Físicas). IRPF has a state portion (shown here) + regional portion (varies 2–4% by autonomous community). Effective rates shown are state only; add ~2% for actual total.
Spain uses a progressive schedule of 6 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (6.4% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Spain pays salaries across 14 instalments — twelve monthly plus holiday and Christmas bonuses — so the monthly take-home in our calculator divides the annual net by 14.
Key tax dates in Spain
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 June |
| Withholding regime | IRPF (Impuesto sobre la Renta de las Personas Físicas) |
Deductions and allowances
- ·Personal minimum €5,550
- ·Pension contributions (capped)
- ·Mortgage (pre-2013 deduction)
- ·Maternity/child credits
IRPF has a state portion (shown here) + regional portion (varies 2–4% by autonomous community). Effective rates shown are state only; add ~2% for actual total.
Special tax regimes
Beckham Law (Ley Beckham): expats on assignment may pay flat 24% on income up to €600,000 for 6 years.
Read full guide →All 6 brackets for 2026
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — €12,450 | 19% | 24.2% |
| 02 | €12,450 — €20,200 | 24% | 25.8% |
| 03 | €20,200 — €35,200 | 30% | 29.3% |
| 04 | €35,200 — €60,000 | 37% | 33.9% |
| 05 | €60,000 — €300,000 | 45% | 45.5% |
| 06 | €300,000 — ∞ | 47% | — |
Source · Agencia Tributaria (AEAT) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Spain?+
Spain applies progressive IRPF (Impuesto sobre la Renta de las Personas Físicas) rates from 19.0% on the lowest band up to 47.0% on the highest, across 6 brackets in 2026.
How much social security do you pay in Spain?+
Employees pay 6.4% of gross salary as social security. IRPF has a state portion (shown here) + regional portion (varies 2–4% by autonomous community). Effective rates shown are state only; add ~2% for actual total.
What is the IRPF (Impuesto sobre la Renta de las Personas Físicas) personal allowance in Spain?+
The main allowances are: Personal minimum €5,550; Pension contributions (capped). See §03 for the full list.
When do you file taxes in Spain?+
The filing deadline in Spain is 30 June. Tax year runs 1 January to 31 December.
How much take-home pay on €30,000 gross in Spain?+
On a €30,000 gross salary the effective rate is 28.4%, leaving approximately €21,491 net per year — about €1,535 per month across 14 payments. (For reference: €50,000 gross nets €33,783.)
Does Spain have any special tax regimes for expats?+
Beckham Law (Ley Beckham): expats on assignment may pay flat 24% on income up to €600,000 for 6 years.
Affiliate disclosure
Some links on this page are affiliate links. WorthOf may earn a commission if you sign up. This does not affect our data, our methodology, or our editorial independence.