IRPF Calculator 2026
With a gross annual salary of €30,000 in Madrid, the estimated total IRPF for 2026 is approximately €3,457, with an effective rate of 11.52%. The state portion contributes about €2,143 and the regional portion €1,314. The employee Social Security contribution is about €2,329. The resulting annual net salary is around €24,214. This calculator uses the official tax tables from Spain's Tax Agency (AEAT) and regional brackets for each autonomous community, including the personal minimum allowance as a tax credit.
Frequently Asked Questions
How does IRPF vary by autonomous community?
Spain's IRPF is split into two parts: the state portion (same across all common-regime communities) and the regional portion (different per community). Communities like Madrid apply lower rates (starting at 8.50%), while Catalonia or Valencia have higher brackets (starting at 10.50%). Foral communities (Navarra and Basque Country) have their own complete independent tax system.
What is the personal minimum allowance (mínimo personal)?
The personal and family minimum is a tax-free amount that acts as a tax credit. For 2026, the taxpayer's minimum is €5,550 per year. The tax corresponding to that amount is calculated and subtracted from the total IRPF. Additional increases exist for age (over 65 or 75), dependents, and elderly relatives.
How much Social Security do I pay as an employee?
As a salaried employee with a permanent contract, your Social Security contribution is 6.47% of your monthly contribution base. This includes common contingencies (4.70%), unemployment (1.55%), professional training (0.10%), and MEI (0.12%). The base is capped between €1,184.40 and €4,909.50 per month.
What deductions are applied before IRPF?
Before applying IRPF tax brackets, the following are deducted: 1) employee Social Security contributions, 2) fixed work expenses deduction (€2,000), and 3) work income reduction (up to €6,498 for low incomes with net income ≤ €14,852). These deductions reduce the taxable base on which the tax is calculated.
When are the IRPF brackets updated?
State IRPF brackets are modified by national law, typically through the General State Budget. Regional brackets are approved by each autonomous community in their own budgets. Changes are published in the BOE (state brackets) or in each community's official gazette.