Spanish IRPF Income Tax Calculator

Your annual Spanish income tax, with the detail almost every calculator gets wrong — the personal allowance is not deducted from the base, it is taxed and subtracted from the quota.

Reference table

Dependent children	Annual IRPF	Income after IRPF and social security	Effective rate
1	€4,483.50 — annual tax, not your payslip withholding	€23,611.50	14.95% of gross salary — 30% marginal rate
2	€3,970.50 — annual tax, not your payslip withholding	€24,124.50	13.24% of gross salary — 30% marginal rate
3	€3,100.50 — annual tax, not your payslip withholding	€24,994.50	10.33% of gross salary — 30% marginal rate
4	€2,020.50 — annual tax, not your payslip withholding	€26,074.50	6.73% of gross salary — 30% marginal rate
5	€733.50 — annual tax, not your payslip withholding	€27,361.50	2.45% of gross salary — 30% marginal rate

📋 The General Scale

Up to €12,45019%
€12,450 – €20,20024%
€20,200 – €35,20030%
€35,200 – €60,00037%
€60,000 – €300,00045%
Above €300,00047%

Three Details That Move the Number

The personal minimum is not subtracted from the base. It is run through the same scale and the result is taken off the quota, which saves you at 19% rather than at your marginal rate.
The earned-income reduction vanishes once net income passes €19,747.50. Just below that threshold the tax is a fraction of what it is just above.
Everyone deducts €2,000 of other expenses with no justification at all, on top of their social security contributions.
This is the annual tax, not the withholding on your payslip. The withholding is an advance, and the June return settles the difference.

The Minimum Is Not a Deduction

The single most common error in Spanish income tax calculators is treating the personal and family minimum as something subtracted from the taxable base. It is not, and the law is explicit about it in Articles 56 and 63 of the IRPF Act: the minimum is run through exactly the same scale as the rest of your income, and the resulting figure is subtracted from the quota. The effect is deliberate. If it were deducted from the base, a high earner would save the minimum at 45% and a low earner at 19% — the same allowance worth two and a half times more to the person who needs it less. By taxing it at the bottom of the scale for everyone, the saving is identical in euros regardless of income. Getting this wrong understates the tax on middle and high salaries by hundreds of euros a year, systematically.

The Cliff at €19,747.50

Article 20 grants a reduction for earned income that behaves unlike anything else in the tax. Below €14,852 of net income it is a flat €7,302, an amount large enough that many low salaries end up paying almost nothing. Between that figure and €19,747.50 it tapers away at €1.75 for every euro of income, which means each additional euro earned in that band costs you €1.75 of reduction on top of the tax on the euro itself. Above €19,747.50 the reduction is zero. The practical consequence is that the jump in tax between a salary just under the threshold and one just over it is far steeper than the scale alone would suggest, and it is the reason two colleagues on nearly identical salaries can pay noticeably different amounts.

What Comes Off Before the Scale

Your own social security contributions, 6.35% of salary up to the annual contribution ceiling.
€2,000 of other expenses, deducted automatically with no receipts and no justification required.
The Article 20 earned-income reduction, up to €7,302 and tapering to nothing at €19,747.50.
Union dues, and legal fees in a dispute with your employer up to €300.
Contributions to a pension plan, within the annual limit, which reduce the base directly.
Not the personal and family minimum. That one is applied to the quota, not the base — which is the point of this page.

Where Calculators Go Wrong

Deducting the personal minimum from the base. It understates the tax and it saves at the wrong rate.
Forgetting the €2,000 of other expenses, which inflates the base for every single taxpayer.
Ignoring the Article 20 reduction, which massively overstates the tax on salaries under €20,000.
Confusing the annual tax with the payslip withholding percentage. They are different calculations with different rules.
Using the state scale alone. Half the tax is the regional scale, and each community sets its own.
Applying the general scale to savings income. Dividends, interest and capital gains have their own, lower scale.

Worked Examples

One above the reduction threshold and one below

€30,000, single, no children

Base = 30,000 − 1,905 SS − 2,000 expenses = 26,095
Scale on 26,095 = 5,994.00
Less the minimum taxed: 5,550 × 19% = 1,054.50

€4,939.50 — an effective 16.47%

€18,000, single, no children

Net before reduction = 18,000 − 1,143 − 2,000 = 14,857
Reduction = 7,302 − 1.75 × 5 = 7,293.25, base = 7,563.75
Scale 1,437.11 less the minimum 1,054.50

€382.61 — an effective 2.13%

Frequently Asked Questions

How is IRPF calculated on a salary?

Subtract your social security contributions and the €2,000 of other expenses from the gross salary, then the Article 20 earned-income reduction. Apply the scale to what is left, and subtract from that quota the result of applying the same scale to your personal and family minimum.

Why is the personal minimum not deducted from the base?

Because Articles 56 and 63 apply the scale to it and subtract the result from the quota instead. That way the allowance is worth the same in euros to everyone, rather than being worth more to those on higher marginal rates.

What is the earned-income reduction?

A reduction of up to €7,302 under Article 20, full below €14,852 of net income, tapering by €1.75 per euro up to €19,747.50, and zero above that. It is why salaries under twenty thousand euros pay far less than the scale alone suggests.

Is this the percentage withheld from my payslip?

No. This is the annual tax. The withholding is an advance the Tax Agency calculates with its own algorithm from your personal circumstances, and the June return settles the difference — a refund if too much was withheld, a payment if too little.

Does the region I live in change the result?

Yes. Half the scale is set by your autonomous community and several depart noticeably from the reference figures used here. Madrid, Valencia, Andalusia and the Basque and Navarrese foral regimes all differ.

How do children reduce the tax?

Each dependent child adds to the family minimum: €2,400 for the first, €2,700 for the second, €4,000 for the third and €4,500 for the fourth onwards. Like the personal minimum, the total is taxed at the scale and subtracted from the quota.