Calculate Spanish income tax (IRPF) with official Agencia Tributaria rates and regional brackets
Enter your income for accurate 2026 Spanish tax calculations
The Beckham Law can reduce your effective tax rate from 45%+ to just 24%. See how much you could save.
Spanish autonomos pay social security based on income brackets. New autonomos get discounted rates.
Your tax rate varies by region. Madrid offers the lowest rates, potentially saving thousands per year.
See how Spanish income tax (IRPF), social security, and deductions apply to different income levels
Spain has progressive income tax rates (IRPF) for 2026: 19% on income up to EUR 12,450, 24% from EUR 12,451 to EUR 20,200, 30% from EUR 20,201 to EUR 35,200, 37% from EUR 35,201 to EUR 60,000, 45% from EUR 60,001 to EUR 300,000, and 47% on income above EUR 300,000. Your autonomous community may add regional surcharges.
The Beckham Law (officially Regimen Especial de Trabajadores Desplazados) is a special tax regime for expats relocating to Spain. Named after footballer David Beckham who famously used it, qualifying individuals pay a flat 24% tax rate on Spanish-sourced income up to EUR 600,000, instead of progressive rates up to 47%. The regime lasts for 6 years and requires you to not have been a Spanish resident in the previous 5 years.
Spanish autonomos (self-employed workers) pay social security contributions based on their net income. For 2026, new autonomos benefit from the "tarifa plana" of just EUR 80/month for the first 12 months. After that, contributions range from EUR 230/month for low earners to EUR 530/month for high earners. Autonomos also pay quarterly IRPF (typically 20% of net profit) via Modelo 130.
Yes, Spain's 17 autonomous communities can set their own regional tax rates. Madrid consistently has the lowest rates, with a top marginal rate of 43.5%, while regions like Catalonia, Valencia, and the Basque Country have rates up to 48-49%. On a EUR 60,000 salary, the difference between Madrid and Catalonia can be over EUR 1,200/year.
The Spanish tax return (Declaracion de la Renta) for the 2025 tax year must be filed by June 30, 2026. Filing opens in early April through the Agencia Tributaria website. If you opt for direct debit payment, the deadline is June 25. Autonomos must file quarterly declarations (Modelo 130 for IRPF, Modelo 303 for IVA) by April 20, July 20, October 20, and January 30.
Spanish employees pay 6.35% of gross salary for social security contributions, covering general contingencies (4.7%), unemployment (1.55%), and vocational training (0.1%). Employers contribute an additional 29.9%. The maximum contribution base for 2026 is approximately EUR 4,720/month, so social security is effectively capped at around EUR 300/month for employees.
To calculate Spanish IRPF: 1) Apply progressive rates from 19% to 47% to your gross income. 2) Subtract the personal allowance of EUR 5,550 (more for children, disability, or elderly dependents). 3) Deduct social security contributions (6.35%). 4) Apply your regional rate adjustments. Use our Spanish tax calculator above for instant, accurate calculations based on your specific income.
See how Spain's tax system compares to other popular expat destinations
Data Source: Agencia Tributaria (Spanish Tax Authority)
Verified for 2026 tax year | IRPF rates 2026 | Last updated: January 2026
This calculator provides estimates based on official Agencia Tributaria rates and 2026 IRPF brackets. For personalized tax advice regarding the Beckham Law, autonomo status, or regional deductions, consult a certified Spanish tax advisor (asesor fiscal) or gestor.