Spanish income tax calculator: what actually reaches your account.

Why two scales, and why the region matters more than people expect.

Spanish income tax is not one rate table. The state sets half of it, and your autonomous community sets the other half, and the two are added together. Almost every rate table published in English shows only the state scale, which is why people arrive expecting a top rate of 24.5 per cent and meet one above 50.

The spread is real but smaller than the headlines suggest. On 60,000 euro of salary the difference between the cheapest region and the dearest is around 1,200 euro a year — material, but rarely a reason to move. It widens sharply at the top: above 300,000 euro the combined marginal rate runs from 46 per cent in Castilla y León to 51.5 in La Rioja.

What the calculator does, step by step.

For an employee it takes gross salary, deducts your share of social security, deducts the 2,000 euro general expenses allowance and, on lower incomes, the work income reduction. That gives the taxable base. It then applies both scales to the base, applies both scales again to your personal and family minimum, and subtracts the second from the first — which is the part most calculators get wrong.

The minimum is not deducted from your income. It sits inside the base and is relieved at the bottom of the scale. For someone on 150,000 euro that distinction is worth about 1,800 euro: relief at 18 per cent rather than at 45.

For an autónomo it works from invoiced income less expenses, picks the social security bracket your net income falls into, and runs the same two scales afterwards. For the Beckham regime it applies 24 and 47 per cent with no regional scale and no minimum. For a non-resident it applies a flat 19 or 24 per cent to gross, because non-residents get neither allowances nor reductions.

Where it stops being reliable.

Four things are deliberately left out, and each of them matters more than the rounding.

Regional deductions. Every community has its own list — rent, childcare, large families, rural residence, donations. They are deductions from the tax rather than the base, they vary wildly, and several are means-tested. Including a partial list would be worse than including none.

Joint filing. A couple where one earns little often pays less filing together. The calculator assumes one person filing alone.

The things that reduce your base. Pension contributions, alimony, disability plans. All real, none modelled.

Anything about your actual file. Prior-year losses, income spread over several years, capital gains with inflation adjustments on pre-1994 assets, foreign tax credits under a treaty. These are the cases where an estimate and a return diverge most.

And one note on timing: Spain has no approved budget for 2026. The figures here come from the decree-laws and the contribution order that replaced it, which are listed below. One regional scale — Extremadura — was cut in August 2026 with effect back to January, after the Ministry of Finance had already published its annual summary saying nothing had changed. If another region does the same thing late in the year, this page will be behind until we catch it.

Where every figure comes from.

One correction worth stating plainly, because it is repeated widely and it is wrong: the work income reduction in article 20 was not raised in 2025. The figures above have stood since 2024. The relief for people on the minimum wage was delivered separately, as a deduction from the tax in disposición adicional 61ª. A calculator that applies both as if article 20 had been uprated double-counts the relief.

If the number matters.

An estimate is enough to decide whether a move is worth exploring. It is not enough to decide where to incorporate, whether the Beckham regime beats ordinary residence in your case, or how a treaty allocates taxing rights between Spain and where you are now. Those turn on facts this page does not ask for.