How to Calculate IRPF: Tax Brackets, Deductions and Examples
Learn how to calculate IRPF in Spain: state brackets, personal allowance, deductible expenses and a free calculator.
IRPF (Personal Income Tax) is the tax on personal income in Spain. It is progressive, meaning higher earners pay a higher rate. In this guide we explain how it works and how to calculate your withholding.
1 Calculate the taxable base
From gross income, deductions for pensions, deductible expenses (€2,000) and the personal/family minimum (€5,550) are subtracted. The result is the base on which the tax is applied.
2 Apply the state brackets
Brackets range from 9.50% to 24.50%. Up to €12,450 you pay 9.50%; from €12,450 to €20,200, 12%; from €20,200 to €35,200, 15%; from €35,200 to €60,000, 18.50%; from €60,000 to €300,000, 22.50%; and above €300,000, 24.50%.
3 Add the regional portion
Each autonomous community applies its own rates on the taxable base, usually between 9% and 24.20%. The total IRPF is the sum of the state and regional portions.
4 Use the calculator
Enter your annual income in the IRPF calculator to get the taxable base, the state and regional tax, and the effective rate instantly.
Try it with our free tool
IRPF Calculator 2026
Use the tool