🇪🇸 Income Tax Calculator Spain 2026
Calculate your income tax in Spain: IRPF Progressive Tax
~0 EUR | ~$0
€0
~$0
Effective rate: 0%
€0
Social Security: 6.35% employee contribution
€0
~$0
Monthly: €0 (~$0)
Income Distribution
Effective total rate: 0%
1. IRPF - Income Tax (~€6,800)
€0 - €12,450: 19% = €2,366
€12,450 - €20,200: 24% = €1,860
€20,200 - €35,200: 30% = €4,500
€35,200 - €40,000: 37% = €1,776
Total IRPF: ~€6,800
2. Social Security (~€2,540)
Employee contribution: ~6.35%
Total: ~€2,540
That is ~€2,555/month | Effective rate: ~23.4%
Employee Contributions
- General: 4.7%
- Unemployment: 1.55%
- Training: 0.1%
Employer Contributions
- General: 23.6%
- Unemployment: 5.5%
- FOGASA: 0.2%
🇪🇸 Complete Guide to Spanish Taxation
Spain has a progressive income tax system (IRPF) split between the state and autonomous communities. With rates ranging from 19% to 47%, Spain offers a tax-favorable regime for new residents (Beckham Law) and has a complete social protection system.
2026 IRPF Tax Brackets (State + Regional)
Rates shown are combined (state + average regional). Regional rates vary by community.
| Taxable Income | State Rate | Regional (avg) | Combined |
|---|---|---|---|
| Up to €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% |
| Above €300,000 | 24.5% | 22.5% | 47% |
Regional Variations (Autonomous Communities)
Each autonomous community sets its own rates. The difference can exceed 4 points for high incomes.
Social Contributions Breakdown
Employee (~6.35%)
- General contingencies: 4.70%
- Unemployment: 1.55%
- Professional training: 0.10%
Employer (~29.9%)
- General contingencies: 23.60%
- Unemployment: 5.50%
- FOGASA + Training: 0.80%
Total cost for employer: ~36% of gross salary (salary + contributions)
Beckham Law (Special Regime for New Residents)
The "Beckham Law" (Royal Decree 687/2005) allows new residents in Spain to pay a flat 24% rate on their Spanish-source income for 6 years.
Eligibility Conditions:
- Not have been a Spanish tax resident in the last 5 years
- Move to Spain for work (employment contract or corporate position)
- Work mainly in Spain (at least 85% of income from Spanish source)
- Apply within 6 months of arriving
Advantage: 24% flat rate vs up to 47% standard rate = up to €40,000+ savings/year for high incomes
Main Deductions and Allowances
Personal Allowances
- Personal minimum: €5,550/year
- 1st child: €2,400
- 2nd child: €2,700
- 3rd child: €4,000
- Dependent ascendant: €1,150
Common Deductions
- Pension contributions (up to €1,500/year)
- Maternity deduction: €1,200/year
- Large family deduction: €1,200-2,400
- Home renovation (energy efficiency)
- Donations and patronage
Spain vs France Comparison
| Criteria | 🇪🇸 Spain | 🇫🇷 France |
|---|---|---|
| Maximum income tax rate | 47% | 45% |
| Top rate threshold | €300,000 | €177,106 |
| Employee social contributions | ~6.35% | ~22% |
| Employer social contributions | ~30% | ~45% |
| Special regime for expats | Beckham Law (24%) | Inpatriate regime |
| Cost of living | 20-30% lower | Reference |
| Exit tax | Gains >€4M | Gains >€800k |
Why Choose Spain?
Important Considerations
- Wealth tax: Spain has a wealth tax (0.2% to 3.5%) on net assets above €700,000 (varies by region)
- Modelo 720: Mandatory declaration of foreign assets above €50,000 (per category)
- 183-day rule: You become Spanish tax resident after 183 days in Spain per year
- Worldwide income: As a tax resident, you're taxed on worldwide income (not just Spanish)
- Double taxation: France-Spain treaty avoids double taxation but requires proper planning
Spain attracts many expats and retirees. Compare Spanish taxation with other Southern European countries to make the best choice.