Spanish income tax (IRPF) brackets in force in 2026
Spanish income tax on employment income has two halves: a state scale, identical across Spain, and a regional scale set by each autonomous community. The rate you pay on each extra euro you earn (the marginal rate) is the sum of both. These are the exact tables used by our Spanish net salary calculator, where you can see your monthly take-home pay by region.
Important: the scales apply to the taxable base (after allowances), not to your gross salary. Regions that have not yet published a new 2026 scale keep applying the last one approved — that is why some tables match previous years.
State scale 2026
Applies in every common-regime region (all except Navarre and the Basque Country):
| From | Up to | Rate |
|---|
| €0 | €12,450 | 9.5% |
| €12,450 | €20,200 | 12% |
| €20,200 | €35,200 | 15% |
| €35,200 | €60,000 | 18.5% |
| €60,000 | €300,000 | 22.5% |
| €300,000 | And above | 24.5% |
Savings scale 2026
For deposit interest, dividends and capital gains (state-wide, same everywhere in Spain). It is the scale behind our deposit calculator:
| From | Up to | Rate |
|---|
| €0 | €6,000 | 19% |
| €6,000 | €50,000 | 21% |
| €50,000 | €200,000 | 23% |
| €200,000 | €300,000 | 27% |
| €300,000 | And above | 28% |
Total marginal rate by autonomous community
Each table adds the state scale to the regional scale in force. The bold column is the rate you pay on each additional euro within that taxable-base band.
Andalucía
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €13,000 | 12% | 9.5% | 21.5% |
| €13,000 | €20,200 | 12% | 12% | 24% |
| €20,200 | €21,100 | 15% | 12% | 27% |
| €21,100 | €35,200 | 15% | 15% | 30% |
| €35,200 | €60,000 | 18.5% | 18.5% | 37% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45% |
| €300,000 | And above | 24.5% | 22.5% | 47% |
Aragón
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €13,072.5 | 12% | 9.5% | 21.5% |
| €13,072.5 | €20,200 | 12% | 12% | 24% |
| €20,200 | €21,210 | 15% | 12% | 27% |
| €21,210 | €35,200 | 15% | 15% | 30% |
| €35,200 | €36,960 | 18.5% | 15% | 33.5% |
| €36,960 | €52,500 | 18.5% | 18.5% | 37% |
| €52,500 | €60,000 | 18.5% | 20.5% | 39% |
| €60,000 | €80,000 | 22.5% | 23% | 45.5% |
| €80,000 | €90,000 | 22.5% | 24% | 46.5% |
| €90,000 | €130,000 | 22.5% | 25% | 47.5% |
| €130,000 | €300,000 | 22.5% | 25.5% | 48% |
| €300,000 | And above | 24.5% | 25.5% | 50% |
Asturias
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 10% | 19.5% |
| €12,450 | €17,707.2 | 12% | 12% | 24% |
| €17,707.2 | €20,200 | 12% | 14% | 26% |
| €20,200 | €33,007.2 | 15% | 14% | 29% |
| €33,007.2 | €35,200 | 15% | 18.5% | 33.5% |
| €35,200 | €53,407.2 | 18.5% | 18.5% | 37% |
| €53,407.2 | €60,000 | 18.5% | 21.5% | 40% |
| €60,000 | €70,000 | 22.5% | 21.5% | 44% |
| €70,000 | €90,000 | 22.5% | 22.5% | 45% |
| €90,000 | €175,000 | 22.5% | 25% | 47.5% |
| €175,000 | €300,000 | 22.5% | 25.5% | 48% |
| €300,000 | And above | 24.5% | 25.5% | 50% |
Canarias
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9% | 18.5% |
| €12,450 | €13,010 | 12% | 9% | 21% |
| €13,010 | €18,468 | 12% | 11.5% | 23.5% |
| €18,468 | €20,200 | 12% | 14% | 26% |
| €20,200 | €34,327 | 15% | 14% | 29% |
| €34,327 | €35,200 | 15% | 18.5% | 33.5% |
| €35,200 | €55,276 | 18.5% | 18.5% | 37% |
| €55,276 | €60,000 | 18.5% | 23.5% | 42% |
| €60,000 | €90,000 | 22.5% | 23.5% | 46% |
| €90,000 | €120,000 | 22.5% | 25% | 47.5% |
| €120,000 | €300,000 | 22.5% | 26% | 48.5% |
| €300,000 | And above | 24.5% | 26% | 50.5% |
Cantabria
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €34,000 | 15% | 15% | 30% |
| €34,000 | €35,200 | 15% | 18.5% | 33.5% |
| €35,200 | €46,000 | 18.5% | 18.5% | 37% |
| €46,000 | €60,000 | 18.5% | 19.5% | 38% |
| €60,000 | €90,000 | 22.5% | 24.5% | 47% |
| €90,000 | €300,000 | 22.5% | 25.5% | 48% |
| €300,000 | And above | 24.5% | 25.5% | 50% |
Castilla y León
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9% | 18.5% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €35,200 | 15% | 14% | 29% |
| €35,200 | €53,407.2 | 18.5% | 18.5% | 37% |
| €53,407.2 | €60,000 | 18.5% | 21.5% | 40% |
| €60,000 | €300,000 | 22.5% | 21.5% | 44% |
| €300,000 | And above | 24.5% | 21.5% | 46% |
Castilla-La Mancha
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €35,200 | 15% | 15% | 30% |
| €35,200 | €60,000 | 18.5% | 18.5% | 37% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45% |
| €300,000 | And above | 24.5% | 22.5% | 47% |
Cataluña
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 10.5% | 20% |
| €12,450 | €17,707.2 | 12% | 12% | 24% |
| €17,707.2 | €20,200 | 12% | 14% | 26% |
| €20,200 | €21,000 | 15% | 14% | 29% |
| €21,000 | €33,007.2 | 15% | 15% | 30% |
| €33,007.2 | €35,200 | 15% | 18.8% | 33.8% |
| €35,200 | €53,407.2 | 18.5% | 18.8% | 37.3% |
| €53,407.2 | €60,000 | 18.5% | 21.5% | 40% |
| €60,000 | €90,000 | 22.5% | 21.5% | 44% |
| €90,000 | €120,000 | 22.5% | 23.5% | 46% |
| €120,000 | €175,000 | 22.5% | 24.5% | 47% |
| €175,000 | €300,000 | 22.5% | 25.5% | 48% |
| €300,000 | And above | 24.5% | 25.5% | 50% |
Ceuta y Melilla
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €35,200 | 15% | 15% | 30% |
| €35,200 | €60,000 | 18.5% | 18.5% | 37% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45% |
| €300,000 | And above | 24.5% | 22.5% | 47% |
Comunidad de Madrid
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 8.5% | 18% |
| €12,450 | €13,362.22 | 12% | 8.5% | 20.5% |
| €13,362.22 | €19,004.62 | 12% | 10.7% | 22.7% |
| €19,004.62 | €20,200 | 12% | 12.8% | 24.8% |
| €20,200 | €35,200 | 15% | 12.8% | 27.8% |
| €35,200 | €35,425.67 | 18.5% | 12.8% | 31.3% |
| €35,425.67 | €57,320.4 | 18.5% | 17.4% | 35.9% |
| €57,320.4 | €60,000 | 18.5% | 20.5% | 39% |
| €60,000 | €300,000 | 22.5% | 20.5% | 43% |
| €300,000 | And above | 24.5% | 20.5% | 45% |
Comunidad Valenciana
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,000 | 9.5% | 9% | 18.5% |
| €12,000 | €12,450 | 9.5% | 12% | 21.5% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €22,000 | 15% | 12% | 27% |
| €22,000 | €32,000 | 15% | 15% | 30% |
| €32,000 | €35,200 | 15% | 17.5% | 32.5% |
| €35,200 | €42,000 | 18.5% | 17.5% | 36% |
| €42,000 | €52,000 | 18.5% | 20% | 38.5% |
| €52,000 | €60,000 | 18.5% | 22.5% | 41% |
| €60,000 | €62,000 | 22.5% | 22.5% | 45% |
| €62,000 | €72,000 | 22.5% | 25% | 47.5% |
| €72,000 | €100,000 | 22.5% | 26.5% | 49% |
| €100,000 | €150,000 | 22.5% | 27.5% | 50% |
| €150,000 | €200,000 | 22.5% | 28.5% | 51% |
| €200,000 | €300,000 | 22.5% | 29.5% | 52% |
| €300,000 | And above | 24.5% | 29.5% | 54% |
Extremadura
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 8% | 17.5% |
| €12,450 | €20,200 | 12% | 10% | 22% |
| €20,200 | €24,200 | 15% | 16% | 31% |
| €24,200 | €35,200 | 15% | 17.5% | 32.5% |
| €35,200 | €60,000 | 18.5% | 21% | 39.5% |
| €60,000 | €80,200 | 22.5% | 23.5% | 46% |
| €80,200 | €99,200 | 22.5% | 24% | 46.5% |
| €99,200 | €120,200 | 22.5% | 24.5% | 47% |
| €120,200 | €300,000 | 22.5% | 25% | 47.5% |
| €300,000 | And above | 24.5% | 25% | 49.5% |
Galicia
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9% | 18.5% |
| €12,450 | €12,985.35 | 12% | 9% | 21% |
| €12,985.35 | €20,200 | 12% | 11.65% | 23.65% |
| €20,200 | €21,068.6 | 15% | 11.65% | 26.65% |
| €21,068.6 | €35,200 | 15% | 14.9% | 29.9% |
| €35,200 | €60,000 | 18.5% | 18.4% | 36.9% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45% |
| €300,000 | And above | 24.5% | 22.5% | 47% |
Islas Baleares
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €10,000 | 9.5% | 9.5% | 19% |
| €10,000 | €12,450 | 9.5% | 11.75% | 21.25% |
| €12,450 | €18,000 | 12% | 11.75% | 23.75% |
| €18,000 | €20,200 | 12% | 14.75% | 26.75% |
| €20,200 | €30,000 | 15% | 14.75% | 29.75% |
| €30,000 | €35,200 | 15% | 17.75% | 32.75% |
| €35,200 | €48,000 | 18.5% | 17.75% | 36.25% |
| €48,000 | €60,000 | 18.5% | 19.25% | 37.75% |
| €60,000 | €70,000 | 22.5% | 19.25% | 41.75% |
| €70,000 | €90,000 | 22.5% | 22% | 44.5% |
| €90,000 | €120,000 | 22.5% | 23% | 45.5% |
| €120,000 | €175,000 | 22.5% | 24% | 46.5% |
| €175,000 | €300,000 | 22.5% | 25% | 47.5% |
| €300,000 | And above | 24.5% | 25% | 49.5% |
La Rioja
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9% | 18.5% |
| €12,450 | €20,200 | 12% | 11.6% | 23.6% |
| €20,200 | €35,200 | 15% | 14.6% | 29.6% |
| €35,200 | €50,000 | 18.5% | 18.8% | 37.3% |
| €50,000 | €60,000 | 18.5% | 19.5% | 38% |
| €60,000 | €120,000 | 22.5% | 25% | 47.5% |
| €120,000 | €300,000 | 22.5% | 27% | 49.5% |
| €300,000 | And above | 24.5% | 27% | 51.5% |
Región de Murcia
| From | Up to | State rate | Regional rate | Total (marginal) rate |
|---|
| €0 | €12,450 | 9.5% | 9.5% | 19% |
| €12,450 | €20,200 | 12% | 12% | 24% |
| €20,200 | €34,000 | 15% | 13.3% | 28.3% |
| €34,000 | €35,200 | 15% | 17.9% | 32.9% |
| €35,200 | €60,000 | 18.5% | 17.9% | 36.4% |
| €60,000 | €300,000 | 22.5% | 22.5% | 45% |
| €300,000 | And above | 24.5% | 22.5% | 47% |
Foral regimes: Navarre and the Basque Country
Navarre and the Basque foral provinces run their own complete income tax (there is no state + regional split). Their single scale is:
Navarra
| From | Up to | Rate |
|---|
| €0 | €4,458 | 13% |
| €4,458 | €10,030 | 22% |
| €10,030 | €21,175 | 25% |
| €21,175 | €35,663 | 28% |
| €35,663 | €51,266 | 36.5% |
| €51,266 | €66,869 | 41.5% |
| €66,869 | €89,159 | 44% |
| €89,159 | €139,310 | 47% |
| €139,310 | €195,034 | 49% |
| €195,034 | €334,344 | 50.5% |
| €334,344 | And above | 52% |
País Vasco
| From | Up to | Rate |
|---|
| €0 | €17,280 | 23% |
| €17,280 | €34,560 | 28% |
| €34,560 | €51,840 | 35% |
| €51,840 | €74,030 | 40% |
| €74,030 | €102,530 | 45% |
| €102,530 | €136,670 | 46% |
| €136,670 | €199,240 | 47% |
| €199,240 | And above | 49% |
Beckham Law (inpatriates)
Workers relocated to Spain under the special Beckham Law regime pay a flat rate, with no regional scale:
| From | Up to | Rate |
|---|
| €0 | €600,000 | 24% |
| €600,000 | And above | 47% |
Calculate your own case
The tables give you the marginal rate; what you actually care about is your net salary, which also depends on social security contributions, number of payments and personal allowances. That is what the Spanish net salary calculator is for: pick your region and 2026 and compare. If you are self-employed, try the self-employed social security calculator.
Last reviewed: July 2026. These tables are generated automatically from the same data the calculator uses.