Madrid's regional income tax scale for 2026
In Madrid the regional share of income tax uses a 5-band scale from 8.5% to 20.5%; the top band starts at €57,320.40 of taxable base. Law: Decreto Legislativo 1/2010 de la Comunidad de Madrid, arts. 1, 2, 2 bis, 2 ter y 2 quater (redacción de la Ley 13/2023, BOE-A-2024-5610).
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €13,362.22 | 8.5% |
| €13,362.22 | €1,135.79 | €5,642.41 | 10.7% |
| €19,004.63 | €1,739.53 | €16,421.05 | 12.8% |
| €35,425.68 | €3,841.42 | €21,894.72 | 17.4% |
| €57,320.40 | €7,651.10 | no limit | 20.5% |
Marginal rate: state plus regional
Top combined rate in Madrid: 45% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 8.5% | 18% |
| €12,450 – €13,362.22 | 12% | 8.5% | 20.5% |
| €13,362.22 – €19,004.63 | 12% | 10.7% | 22.7% |
| €19,004.63 – €20,200 | 12% | 12.8% | 24.8% |
| €20,200 – €35,200 | 15% | 12.8% | 27.8% |
| €35,200 – €35,425.68 | 18.5% | 12.8% | 31.3% |
| €35,425.68 – €57,320.40 | 18.5% | 17.4% | 35.9% |
| €57,320.40 – €60,000 | 18.5% | 20.5% | 39% |
| €60,000 – €300,000 | 22.5% | 20.5% | 43% |
| over €300,000 | 24.5% | 20.5% | 45% |
Personal and family minimums in Madrid
Amounts set in Madrid for the regional share, next to the state figures.
| Item | State | Madrid |
|---|---|---|
| Taxpayer | €5,550 | €5,956.65 |
| Taxpayer over 65 (base amount) | €5,550 | €5,956.65 |
| Taxpayer over 65 (extra) | €1,150 | €1,234.26 |
| Taxpayer over 75 (further extra) | €1,400 | €1,502.58 |
| First child | €2,400 | €2,575.85 |
| Second child | €2,700 | €2,897.83 |
| Third child | €4,000 | €4,400 |
| Fourth and later children | €4,500 | €4,950 |
| Each child under 3 | €2,800 | €3,005.16 |
| Parent over 65 | €1,150 | €1,234.26 |
| Parent over 75 (extra) | €1,400 | €1,502.58 |
| Disability 33–65% | €3,000 | €3,219.81 |
| Disability 65% or more | €9,000 | €9,659.44 |
| Assistance costs | €3,000 | €3,219.81 |
Income tax in Madrid by salary
Permanent contract, no children or other income. “Vs. average” compares with the mean of the 15 common-regime communities.
| Gross salary | Regional share | Income tax | Effective rate | Vs. average | Take-home a year | Per month (12 payments) | Per month (14 payments) |
|---|---|---|---|---|---|---|---|
| €18,000 | €0 | €0 | 0% | €0 | €16,830 | €1,402.50 | €1,202.14 |
| €20,000 | €562.99 | €1,235.05 | 6.18% | −€60.54 | €17,464.95 | €1,455.41 | €1,247.50 |
| €22,000 | €1,043.07 | €2,271.89 | 10.33% | −€105.86 | €18,298.11 | €1,524.84 | €1,307.01 |
| €25,000 | €1,536.62 | €3,298.37 | 13.19% | −€120.91 | €20,076.63 | €1,673.05 | €1,434.05 |
| €28,000 | €1,895.66 | €4,078.16 | 14.56% | −€164.90 | €22,101.84 | €1,841.82 | €1,578.70 |
| €30,000 | €2,135.02 | €4,598.02 | 15.33% | −€197.85 | €23,451.98 | €1,954.33 | €1,675.14 |
| €33,000 | €2,494.06 | €5,377.81 | 16.3% | −€247.31 | €25,477.19 | €2,123.10 | €1,819.80 |
| €35,000 | €2,733.42 | €5,897.67 | 16.85% | −€281.86 | €26,827.33 | €2,235.61 | €1,916.24 |
| €40,000 | €3,331.82 | €7,204.32 | 18.01% | −€400.74 | €30,195.68 | €2,516.31 | €2,156.83 |
| €45,000 | €4,144.09 | €8,881.46 | 19.74% | −€442.48 | €33,193.54 | €2,766.13 | €2,370.97 |
| €50,000 | €4,957.54 | €10,559.79 | 21.12% | −€494.25 | €36,190.21 | €3,015.85 | €2,585.02 |
| €55,000 | €5,770.99 | €12,238.11 | 22.25% | −€550.53 | €39,186.89 | €3,265.57 | €2,799.06 |
| €60,000 | €6,584.44 | €13,916.44 | 23.19% | −€621.88 | €42,183.56 | €3,515.30 | €3,013.11 |
| €70,000 | €8,514.89 | €17,839.26 | 25.48% | −€749.86 | €48,164.58 | €4,013.72 | €3,440.33 |
| €80,000 | €10,560.59 | €22,130.23 | 27.66% | −€947.67 | €53,852.61 | €4,487.72 | €3,846.62 |
| €100,000 | €14,651.47 | €30,711.11 | 30.71% | −€1,428.21 | €65,227.27 | €5,435.61 | €4,659.09 |
| €120,000 | €18,741.63 | €39,290.47 | 32.74% | −€2,041.25 | €76,599.91 | €6,383.33 | €5,471.42 |
| €150,000 | €24,876.87 | €52,159.51 | 34.77% | −€3,068.33 | €93,658.87 | €7,804.91 | €6,689.92 |
Income tax in Madrid by household
Children shared with the other parent, as in the calculator.
| Gross salary | 1 child | 2 children, one under 3 | 3 children | Joint, spouse without income | Aged 65–74 | With a parent over 75 |
|---|---|---|---|---|---|---|
| €20,000 | €1,011.58 | €499.45 | €383.17 | €618.50 | €1,020.89 | €760.17 |
| €22,000 | €2,048.42 | €1,536.29 | €1,420.01 | €1,500.09 | €2,057.73 | €1,797.01 |
| €25,000 | €3,074.90 | €2,562.77 | €2,446.49 | €2,441.54 | €3,084.21 | €2,823.49 |
| €28,000 | €3,854.69 | €3,342.56 | €3,226.28 | €3,132.96 | €3,864 | €3,603.28 |
| €30,000 | €4,374.55 | €3,862.42 | €3,746.14 | €3,652.82 | €4,383.86 | €4,123.14 |
| €33,000 | €5,154.34 | €4,642.21 | €4,525.93 | €4,432.61 | €5,163.65 | €4,902.93 |
| €35,000 | €5,674.20 | €5,162.07 | €5,045.79 | €4,952.47 | €5,683.51 | €5,422.79 |
| €40,000 | €6,980.85 | €6,468.72 | €6,352.44 | €6,252.12 | €6,990.16 | €6,729.44 |
| €45,000 | €8,657.99 | €8,145.86 | €8,029.58 | €7,660.86 | €8,667.30 | €8,406.58 |
| €50,000 | €10,336.31 | €9,824.19 | €9,707.91 | €9,339.19 | €10,345.63 | €10,084.91 |
| €55,000 | €12,014.64 | €11,502.51 | €11,386.23 | €11,017.51 | €12,023.95 | €11,763.23 |
| €60,000 | €13,692.96 | €13,180.84 | €13,064.56 | €12,695.84 | €13,702.28 | €13,441.56 |
| €70,000 | €17,615.78 | €17,103.65 | €16,987.37 | €16,377.26 | €17,625.09 | €17,364.37 |
| €80,000 | €21,906.75 | €21,394.62 | €21,278.34 | €20,668.23 | €21,916.06 | €21,655.34 |
| €100,000 | €30,487.64 | €29,975.51 | €29,859.23 | €29,249.11 | €30,496.95 | €30,236.23 |
| €120,000 | €39,067 | €38,554.87 | €38,438.59 | €37,828.47 | €39,076.31 | €38,815.59 |
| €150,000 | €51,936.04 | €51,423.91 | €51,307.63 | €50,697.51 | €51,945.35 | €51,684.63 |
Monthly take-home in Madrid (14 payments) by household
Annual take-home after income tax and social security, divided by 14.
| Gross salary | 1 child | 2 children, one under 3 | 3 children | Joint, spouse without income | Aged 65–74 | With a parent over 75 |
|---|---|---|---|---|---|---|
| €20,000 | €1,263.46 | €1,300.04 | €1,308.35 | €1,291.54 | €1,262.79 | €1,281.42 |
| €22,000 | €1,322.97 | €1,359.55 | €1,367.86 | €1,362.14 | €1,322.31 | €1,340.93 |
| €25,000 | €1,450.01 | €1,486.59 | €1,494.89 | €1,495.25 | €1,449.34 | €1,467.97 |
| €28,000 | €1,594.67 | €1,631.25 | €1,639.55 | €1,646.22 | €1,594 | €1,612.62 |
| €30,000 | €1,691.10 | €1,727.68 | €1,735.99 | €1,742.66 | €1,690.44 | €1,709.06 |
| €33,000 | €1,835.76 | €1,872.34 | €1,880.65 | €1,887.31 | €1,835.10 | €1,853.72 |
| €35,000 | €1,932.20 | €1,968.78 | €1,977.09 | €1,983.75 | €1,931.54 | €1,950.16 |
| €40,000 | €2,172.80 | €2,209.38 | €2,217.68 | €2,224.85 | €2,172.13 | €2,190.75 |
| €45,000 | €2,386.93 | €2,423.51 | €2,431.82 | €2,458.15 | €2,386.26 | €2,404.89 |
| €50,000 | €2,600.98 | €2,637.56 | €2,645.86 | €2,672.20 | €2,600.31 | €2,618.94 |
| €55,000 | €2,815.03 | €2,851.61 | €2,859.91 | €2,886.25 | €2,814.36 | €2,832.98 |
| €60,000 | €3,029.07 | €3,065.65 | €3,073.96 | €3,100.30 | €3,028.41 | €3,047.03 |
| €70,000 | €3,456.29 | €3,492.87 | €3,501.18 | €3,544.76 | €3,455.63 | €3,474.25 |
| €80,000 | €3,862.58 | €3,899.16 | €3,907.46 | €3,951.04 | €3,861.91 | €3,880.54 |
| €100,000 | €4,675.05 | €4,711.63 | €4,719.94 | €4,763.52 | €4,674.39 | €4,693.01 |
| €120,000 | €5,487.39 | €5,523.97 | €5,532.27 | €5,575.85 | €5,486.72 | €5,505.34 |
| €150,000 | €6,705.88 | €6,742.46 | €6,750.77 | €6,794.35 | €6,705.22 | €6,723.84 |
How Madrid compares
On €30,000: €4,598.02 in Madrid, €197.85 less than the common-regime average (€4,795.87). On €30,000 it is the cheapest common-regime community; on €60,000, too.