IRPF Calculator 2026
Calculate your IRPF income tax on your annual income in Spain. 2026 brackets from 9.5% to 24.5% with deductions. Free and up to date.
How to calculate IRPF in Spain 2026
Calculate the IRPF you pay on your annual income in Spain. Uses the 2026 state brackets (9.5% to 24.5%) and an average regional bracket, with deductions for work, contributions and the personal minimum. Indicative monthly result.
How Spanish IRPF works
IRPF = State bracket quote + Regional bracket quote
IRPF is progressive: income is divided into brackets and each one is taxed at a different rate (more income, higher rate). Deductions are also applied: a personal minimum of EUR 5,550, work expenses of EUR 2,000 and a social security/pension reduction of EUR 800.
State brackets 2026
| Up to | Rate |
|---|---|
| 12,450 € | 9.5% |
| 20,200 € | 12% |
| 35,200 € | 15% |
| 60,000 € | 18.5% |
| 300,000 € | 22.5% |
| ∞ | 24.5% |
Keep in mind
- This calculator gives an indicative result with the average regional bracket. Each region applies its own regional scale.
- Payroll withholding is an estimate made by the employer, not the exact final IRPF of your tax return.
- Results are informational: for your exact return, consult Hacienda or a tax advisor.
Frequently Asked Questions
How is IRPF calculated in Spain?
IRPF is a progressive tax: your base is divided into brackets and each one is taxed at a different rate (from 9.5% to 24.5% in the state bracket). State and regional quotes are added.
What are the IRPF brackets in 2026?
The 2026 state brackets are: up to EUR 12,450 at 9.5%, up to EUR 20,200 at 12%, up to EUR 35,200 at 15%, up to EUR 60,000 at 18.5%, up to EUR 300,000 at 22.5% and over EUR 300,000 at 24.5%.
What IRPF withholding should I have on payroll?
The withholding is set by the employer based on your data and circumstances, and is usually between 2% and 45%. This calculator gives you an indicative range based on your annual income.
Is this calculator official?
No, it is not official. It gives an indicative result with the average regional bracket. For your exact return use the Spanish Tax Agency simulator or a tax advisor.