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 from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €12,450 | 9.5% |
| €12,450 | €1,182.75 | €7,750 | 12% |
| €20,200 | €2,112.75 | €15,000 | 15% |
| €35,200 | €4,362.75 | €24,800 | 18.5% |
| €60,000 | €8,950.75 | €240,000 | 22.5% |
| €300,000 | €62,950.75 | no limit | 24.5% |
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.
| Community | Tax on €30,000 | Tax on €60,000 | Marginal rate at €60,000 |
|---|---|---|---|
| Álava | €4,495 | €13,534.80 | 35% |
| Andalusia | €4,862.45 | €14,600.45 | 37% |
| Aragon | €4,880.14 | €14,588.54 | 39% |
| Asturias | €4,832.91 | €14,741.67 | 40% |
| Balearic Islands | €4,910.63 | €14,651.50 | 37.5% |
| Basque Country | €4,495 | €13,534.80 | 35% |
| Canary Islands | €4,776.21 | €14,390.13 | 37% |
| Cantabria | €4,708.50 | €14,306.25 | 36.5% |
| Castile and León | €4,833 | €14,500.28 | 40% |
| Castilla-La Mancha | €4,926 | €14,664 | 37% |
| Catalonia | €4,958.75 | €14,976.25 | 40% |
| Ceuta and Melilla | €1,970.40 | €5,865.60 | 14.8% |
| Extremadura | €4,717.13 | €15,156.38 | 39.5% |
| Galicia | €4,794.60 | €14,504.55 | 36.9% |
| La Rioja | €4,632.10 | €14,208.90 | 37.5% |
| Madrid | €4,598.02 | €13,916.44 | 35.9% |
| Murcia | €4,764.55 | €14,288.80 | 36.4% |
| Navarre | €4,406.35 | €14,865.48 | 41.5% |
| Valencian Community | €4,743.06 | €14,580.66 | 40.4% |
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.