Balearic Islands Income Tax Calculator 2026

Spanish IRPF on a salary: the state scale (9.5–24.5%) plus the scale of your autonomous community — Madrid by default. Under advanced settings you can pick any of the 15 common-regime communities, Ceuta or Melilla (with their 60% tax deduction), or the two foral systems that run their own income tax with no state share: the Basque Country — Bizkaia and Gipuzkoa share one set of amounts, while Álava, with higher child and parent credits, is listed separately — and Navarre. Employee social security of 6.50% (common contingencies 4.70%, unemployment 1.55%, training 0.10%, MEI 0.15%) comes off pay up to the 2026 ceiling of €61,214.40 a year, plus a 0.19–0.24% solidarity contribution above it; a permanent contract is assumed (temporary contracts pay 1.60% unemployment). Then €2,000 of general expenses and the employment reduction (€7,302 up to €14,852 of net earnings, gone at €19,747.50) are deducted — the reduction is lost with more than €6,500 of other income. The personal and family minimum (€5,550 for you, plus amounts for children, parents, age and disability) is not taken off income but at the bottom of each scale, and the regional part uses your community's own figures (a €5,956.65 personal minimum in Madrid). Children, dependent parents, age, disability and joint filing can be set under advanced settings. Salaries up to the 2026 minimum wage of €17,094 get the new €590.89 deduction, phasing out at €20,048.45. Pension plan contributions can go in "other deductions". Regional tax credits, savings income (interest, dividends and gains, taxed on a separate 19–30% scale), disabled dependants, the spouse's income or age in a joint return, and Álava's supplements for children aged 6–15 and for small villages are not included. This is calculated for Balearic Islands. Pick another autonomous community under advanced settings.

Under Spain rules the tax is €14,651.50, leaving €41,448.50.