Spanish income tax (IRPF) state scale — the central government share only
The state IRPF scale taxes the general taxable base by band: 9.5 % up to EUR 12,450, 12 % up to 20,200, 15 % up to 35,200, 18.5 % up to 60,000, 22.5 % up to 300,000 and 24.5 % above, less the same scale applied to the personal and family allowance. The tax from your region's own scale comes on top and is not calculated here.
2026 rules — verified on September 26, 2026Free, no account
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Your result
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Sources and assumptions
- BOE — Ley 35/2006 del IRPF — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 0,00 | 0,00 | 12.450,00 | 9,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 12.450,00 | 1.182,75 | 7.750,00 | 12,00 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 12.450,00 | 1.182,75 | 7.750,00 | 12,00 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 20.200,00 | 2.112,75 | 15.000,00 | 15,00 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 20.200,00 | 2.112,75 | 15.000,00 | 15,00 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 35.200,00 | 4.362,75 | 24.800,00 | 18,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 35.200,00 | 4.362,75 | 24.800,00 | 18,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 60.000,00 | 8.950,75 | 240.000,00 | 22,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 60.000,00 | 8.950,75 | 240.000,00 | 22,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 300.000,00 | 62.950,75 | En adelante | 24,50 | »
- BOE — Ley 35/2006 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 300.000,00 | 62.950,75 | En adelante | 24,50 | »
Calculation assumptions
- State share of the tax only. Each autonomous community also applies its own scale, which differs from one region to another: total tax is the sum of the two, and this calculator does not work out the regional part.
- You enter the general taxable base and the personal and family allowance; neither is calculated here. The savings base has its own scale and is not covered.
- The result is the state gross tax: no credits or withholdings are deducted, and the special rule for maintenance payments to children is not applied.
- Only valid for the common territory. If you pay IRPF under the foral regime of the Basque Country or Navarre, this calculator does not apply to you: Law 35/2006 applies without prejudice to the foral tax regimes (economic agreement and covenant) in force in those territories (article 4.2).
- If you are a taxpayer whose habitual residence is abroad in the cases of articles 8.2 and 10 (Spanish diplomatic, consular or civil service staff posted abroad, with their spouse and minor children, or a Spanish national moving to a tax haven), the state scale used here is yours, but your second scale is not a regional one: it is the scale in article 65. The same holds if you live in Ceuta or Melilla (thirty-second additional provision). That second scale is not calculated here.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.