RUV CalculatorSpain Income Tax Calculator 2026https://calc.ruvlabs.com/c/income-tax-global/spain

Spain Income Tax Calculator 2026

Same idea, very different deductions

Income tax

Left after tax
Effective Rate
60,000 EUR
Advanced options
Breakdown
National tax
Local tax
Social insurance
Taxable Income
Basic allowance applied
Marginal Rate
Country Name
Local Name

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 Madrid. Pick another autonomous community under advanced settings.

Under Spain rules the tax is €13,916.44, leaving €42,183.56.

Spain's state income tax scale for 2026

Two scales apply to the same taxable base: the state scale, identical across Spain, and the scale of your autonomous community. The state scale runs from 9.5% to 24.5% in 6 bands. The €5,550 personal minimum is not subtracted from the base: the scale is applied to it too and that amount is taken off the tax.

Taxable base fromTax up to that pointWidth of the bandRate
€0€0€12,4509.5%
€12,450€1,182.75€7,75012%
€20,200€2,112.75€15,00015%
€35,200€4,362.75€24,80018.5%
€60,000€8,950.75€240,00022.5%
€300,000€62,950.75no limit24.5%

Income tax by autonomous community

Worked out with the calculator above for an employee without children. On €30,000 gross the least is paid in Ceuta and Melilla (€1,970.40) and the most in Catalonia (€4,958.75). The Basque Country and Navarre run their own foral income tax with no state share.

CommunityTax on €30,000Tax on €60,000Marginal rate at €60,000
Álava€4,495€13,534.8035%
Andalusia€4,862.45€14,600.4537%
Aragon€4,880.14€14,588.5439%
Asturias€4,832.91€14,741.6740%
Balearic Islands€4,910.63€14,651.5037.5%
Basque Country€4,495€13,534.8035%
Canary Islands€4,776.21€14,390.1337%
Cantabria€4,708.50€14,306.2536.5%
Castile and León€4,833€14,500.2840%
Castilla-La Mancha€4,926€14,66437%
Catalonia€4,958.75€14,976.2540%
Ceuta and Melilla€1,970.40€5,865.6014.8%
Extremadura€4,717.13€15,156.3839.5%
Galicia€4,794.60€14,504.5536.9%
La Rioja€4,632.10€14,208.9037.5%
Madrid€4,598.02€13,916.4435.9%
Murcia€4,764.55€14,288.8036.4%
Navarre€4,406.35€14,865.4841.5%
Valencian Community€4,743.06€14,580.6640.4%

From gross salary to taxable base

Employee social security (6.5% up to the contribution ceiling), €2,000 of general expenses and the employment reduction come off first — €7,302 for net earnings up to €14,852, falling to zero at €19,747.50.

Salaries up to €17,094 also get a €590.89 deduction from the tax. State child minimums: €2,400, €2,700, €4,000, and €4,500, plus €2,800 for each child under 3.

How the calculation works — Income Tax by Country

Frequently asked questions

What are Spain's state income tax bands for 2026?

9.5% up to €12,450, 12% up to €20,200, 15% up to €35,200, 18.5% up to €60,000, 22.5% up to €300,000, and 24.5% from €300,000. Each community's own scale is added on top.

How much income tax on €60,000 in Madrid?

€13,916.44: €7,332 state and €6,584.44 regional, an effective 23.19%.

Which community has the lowest income tax?

On €30,000 gross: Ceuta and Melilla (€1,970.40), Navarre (€4,406.35), and Álava (€4,495).

What is the personal minimum?

€5,550 in the state share; several communities set their own figure for the regional share.

What is the minimum-wage deduction?

Up to €590.89 off the tax for salaries up to €17,094, tapering above that.

Sources

Official documents the rates and rules on this page come from.

Income tax by autonomous community

Income Tax by Country

Income Tax by Country — by country

This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.