Estimate Spanish income tax (IRPF) using 2026 combined state + regional brackets (Madrid rates as an example).
Spain's IRPF splits between a national scale and a regional scale set by each Comunidad Autónoma. This tool uses the Madrid region's combined rates as a representative example: 19% to €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000, and 49% above. Your actual regional rate may differ — Madrid has some of the lowest rates in Spain.
Illustrative estimate only, using simplified/rounded 2026 Spanish tax figures (Madrid regional rates as a representative example) — not tax advice. Rates vary by Comunidad Autónoma. Always confirm with the Agencia Tributaria or a licensed tax advisor.
Spanish income tax (IRPF, Impuesto sobre la Renta de las Personas Físicas) is split between a national scale set by central government and a regional scale set independently by each of Spain's 17 autonomous communities — the two are added together to produce the final marginal rate, which is why the same salary can be taxed differently depending on which region you are resident in, similar in spirit to US state income tax layered on federal tax, but with a more direct combined-rate structure. Top marginal rates across most regions land somewhere in the 45-47% range for the highest earners, though the exact figure depends on the specific region's scale.
Before any band applies, the general and personal allowances (mínimo personal y familiar) reduce taxable income based on personal circumstances — age, number of dependents, and disability status all affect the calculation — a structure that functions similarly to tax-free allowances in other countries but is calculated with more granularity based on household composition.
Because IRPF combines a national scale with a regional scale set independently by each autonomous community — Madrid and Catalonia, for example, can and do set different regional rates, so identical salaries in different regions produce different total tax bills.
No — IRPF taxes income (salary, self-employment profit, and savings income like capital gains), while Spain's separate wealth tax (Impuesto sobre el Patrimonio) taxes net worth above a regional threshold, an entirely distinct tax with its own rules, and also varies significantly by region.
Yes, the employee's Social Security contribution is generally deducted from gross salary first, and IRPF withholding is then calculated on the reduced taxable base, similar in structure to Italy's INPS-before-IRPEF sequencing.
Broadly the same national and regional bands apply, but autónomos calculate taxable income from net business profit rather than salary, make quarterly advance IRPF payments themselves, and pay Social Security contributions under a separate self-employed contribution scheme rather than the standard employee rate.