What are the Spanish IRPF brackets?

The default combined national scale is 19% up to 12,450 EUR, 24% to 20,200, 30% to 35,200, 37% to 60,000, 45% to 300,000, and 47% above. Most autonomous communities track this closely.

What is the personal minimum?

The mínimo personal (5,550 EUR for most taxpayers) is income that is effectively untaxed. It is applied as a credit calculated at the lowest bracket rate and subtracted from your gross tax.

Why does the result show a range?

Spain splits IRPF into a state half and a regional half. Each autonomous community sets its own regional scale, so the supplement can move total tax by roughly plus or minus 4 percent. The band reflects that.

Is Social Security deducted before tax?

Yes. Employee Social Security contributions reduce your taxable base, so the tool subtracts them from gross income before applying the IRPF brackets.

Is this an official figure?

No. It is an estimate using the default scale and the basic personal minimum. Your real liability depends on your community, family circumstances, and deductions. Always confirm with the Agencia Tributaria.

Spain IRPF Income Tax Calculator

IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain’s personal income tax. It is progressive, with each slice of income taxed at a higher rate, and it is split into a state component and a regional component set by each autonomous community. This calculator applies the default combined national scale to your employment income so you can estimate take-home pay and your effective rate.

How it works

Your taxable base is gross income minus the employee Social Security you paid (typically about 6.35% of salary).
IRPF is applied progressively across the brackets: 19%, 24%, 30%, 37%, 45% and 47%.
The personal minimum (5,550 EUR) is credited back: the tool computes the tax that would apply to that minimum at the lowest rate and subtracts it from your gross tax.
Net income is gross minus Social Security minus IRPF.

Because the regional half of the tax varies by community, the result includes a supplement band of roughly plus or minus 4%.

Example

On a 30,000 EUR salary with 1,905 EUR of Social Security, the taxable base is 28,095 EUR. Progressive tax across the brackets, minus the personal-minimum credit, gives an IRPF figure in the region of 5,000–5,500 EUR depending on your community, for an effective rate near 18%.

Notes

This is an estimate. It does not model joint filing, regional-specific scales, pension or mortgage deductions, or non-salary income. Use it for planning, then confirm the exact figure with the Agencia Tributaria. All processing is local to your browser.