Spain IRPF Income Tax Calculator 2026
Estimate your Spanish income tax as a resident. Covers general income and savings base with standard progressive tariffs. Optionally include social contributions for a net-in-hand figure.
How to calculate your IRPF in Spain
Enter your general income and savings income separately — Spain taxes them at different progressive rates.
Results are indicative estimates only and do not constitute tax advice. Your actual liability may differ significantly depending on your autonomous community, personal allowances and deductions.
Your estimate
This is a very approximate estimate based on standard state tariffs only. IRPF is one of the most individually variable taxes in Spain — the actual bill depends on your autonomous community’s rates, personal allowances, employment income reductions, pension contributions, family circumstances and other deductions that this calculator does not apply. The result shown should not be used for financial planning or compliance purposes without professional advice.
IRPF income tax in Spain: what residents need to know
IRPF (Impuesto sobre la Renta de las Personas Físicas) is the main income tax for Spanish tax residents. It applies to worldwide income from all sources and is one of the most complex taxes in the Spanish system — the final bill depends on your income level, the autonomous community where you live, your personal and family circumstances, and a wide range of allowances and deductions.
Two bases, two rate scales
Spain divides taxable income into two separate bases. The general base covers employment income, self-employment, pensions and rental income, taxed at progressive rates from 19% to 49% under the state tariff. The savings base covers investment income — dividends, interest and capital gains — taxed at a separate lower progressive scale from 19% to 30%. This separation means a high earner with significant investment income does not pay the top marginal rate on their savings income.
Why regional rates matter
IRPF is a shared tax: roughly half goes to the state and half to the autonomous community where you are resident. Each community sets its own rates for the regional half, which means two people with identical incomes can have very different tax bills depending on where they live. This calculator applies state tariffs as an approximation — for a precise figure you need to know your community’s specific rates.
What this calculator does not include
IRPF includes a wide range of deductions that can significantly reduce the taxable base: personal and family allowances, the employment income reduction (rendimiento del trabajo), pension contribution deductions, mortgage relief on pre-2013 loans, and regional-specific credits. This calculator does not apply any of these — it gives a rough orientation based on gross income only. Enter your net taxable base after applicable deductions for a more useful estimate.
IRPF vs Beckham Law: which applies to you?
If you have recently moved to Spain for work and have not previously been tax resident here, you may qualify for the Beckham Law special regime, which replaces the progressive IRPF scale with a flat 24% on Spanish-source income and excludes foreign-source income from Spanish taxation altogether. Whether this is more advantageous than standard IRPF depends on your income level and sources — our Beckham Law vs IRPF calculator lets you compare both directly.