Calculator for Spain. The rates, thresholds and reference prices used here come from Spanish legislation and market data, so the result does not apply to other countries.
Income Tax Calculator
Calculate your net salary and income tax withholding based on your country and region. For Spain it corresponds to IRPF (state and regional brackets); for other countries, to the equivalent income tax.
Parameters last reviewed on 05/09/2026 · Sources: Agencia Tributaria (AEAT)The date and sources refer to the data for Spain. The other 19 countries offered by this calculator use approximate tax tables, with no official source attached and no verified review date: treat them as an order of magnitude only and always check with that country's tax authority.
IRPF (Personal Income Tax) is the main direct tax in Spain and levies income earned by residents: salaries, pensions, capital returns, capital gains and business income. It is a progressive tax, meaning that the higher the income, the higher the percentage paid: bands range from 19% to 47% on the state scale, although the autonomous communities can modify them.
This calculator estimates income tax in Spain and other Spanish-speaking countries (Mexico, Argentina, Colombia), applying the main national tax bands. The result shows you the estimated withholding, social security contributions and monthly and annual net salary. Particularly useful for negotiating a salary, comparing tax conditions between countries or preparing your tax return.
Enter your gross salary to calculate your net salary and withholding.
Calculations are indicative estimates. For an exact tax return, use the AEAT draft or consult a tax adviser.
What this tool calculates and what it doesn't
What it takes into account: The main income-tax brackets of the selected country (in Spain, the state scale plus the general regional scale), the employee's social security contributions and the most common reductions for earned income and the personal allowance.
What it does not take into account: Specific regional and personal deductions, particular family situations, income other than employment, special regimes and the changes each territory approves every year. That is why it does not replace the official calculation.
Expected accuracy: It is an indicative estimate: for a standard salary and situation it is usually close to the real result, but it can deviate by several hundred euros a year in cases with deductions or particular circumstances. For exact figures, use the official simulator of the relevant tax authority.
How income tax is calculated step by step
The calculation follows a fixed sequence. First, gross earned income is determined and social security contributions and the earned-income reduction are subtracted, giving the taxable base. Next, any applicable reductions are applied, such as pension plan contributions, to arrive at the net taxable base. The progressive bracket scale is applied to that figure — in Spain made up of a state part and a regional part — and the effect of the personal and family allowance is deducted from the resulting liability. Finally, applicable deductions are subtracted and the result is compared with the withholdings already made during the year.
Worked example
For a gross salary of €35,000 a year: around €2,223 of social contributions (6.35%) and the earned-income reduction are subtracted, leaving a net taxable base of roughly €30,800. Applying the bracket scale, the first €12,450 is taxed at 19% (€2,365), the next €7,750 up to €20,200 at 24% (€1,860) and the remaining €10,600 at 30% (€3,180), totalling €7,405 of gross liability. After applying the €5,550 personal allowance, the liability falls to about €6,350 — an effective rate near 18% even though the marginal rate is 30%.
Second example: why moving up a bracket never leaves you worse off
It is the most repeated fear: "if I get a raise and move into the next bracket, I will take home less". It does not work that way. Picture someone with a taxable base of €20,000, just below the €20,200 threshold. Their first €12,450 is taxed at 19% (€2,365.50) and the next €7,550 at 24% (€1,812): €4,177.50 in total. If a raise pushes their base to €21,000, the first €20,200 is still taxed exactly the same (€2,365.50 + €1,860 = €4,225.50) and only the €800 above the threshold is taxed at 30%, that is €240 more. They earned €1,000 gross and pay €288 more tax: about €712 net more in their pocket. You never lose money by crossing a bracket, because the higher rate applies only to the portion above the threshold, not to the whole salary.
General income tax scale (state plus reference regional half)
| Savings base | Rate |
|---|---|
| Up to €12,450 | 19 % |
| €12,450 – €20,200 | 24 % |
| €20,200 – €35,200 | 30 % |
| €35,200 – €60,000 | 37 % |
| €60,000 – €300,000 | 45 % |
| Over €300,000 | 47 % |
Savings income tax rates (capital income)
| Savings base | Rate |
|---|---|
| Up to €6,000 | 19 % |
| €6,000 – €50,000 | 21 % |
| €50,000 – €200,000 | 23 % |
| €200,000 – €300,000 | 27 % |
| Over €300,000 | 30 % |
Marginal rate versus effective rate
It is worth distinguishing two concepts that are often confused. The marginal rate is the percentage you would pay on the next euro you earned, that is, the rate of the highest bracket you reach; it is the relevant figure for deciding whether overtime or a pension contribution is worth it. The effective rate is the total liability divided by your income and is always considerably lower than the marginal rate, because the first brackets are taxed at lower rates. In the example above the marginal rate is 30% but the effective rate is around 18%. When someone says 'they take a third of my salary' they are usually confusing their marginal rate with what they actually pay.
Deductions people forget to claim
The amount produced by the scale is not the final bill: deductions are subtracted afterwards, and several go unnoticed. Pension plan contributions reduce the taxable base, with a fairly low annual cap for individual plans and a higher one when the employer makes the contribution. Donations to non-profit organisations qualify for a deduction, at a higher percentage on the first euros donated and for recurring donations. There are deductions for maternity, large families and dependants with a disability, which can also be collected monthly in advance instead of waiting for the tax return. Anyone who bought their main home before 2013 keeps the state deduction, abolished for later purchases. And each autonomous community adds its own: rent for young people, education costs, childbirth, energy-efficiency refurbishments. The amounts are updated regularly, so confirm them with the tax agency before counting on them.
When to file and what to do if you get it wrong
The tax return campaign usually opens in early April and closes at the end of June, with a few days less if the result is a payment and you want it charged to your account. Review the draft before confirming it: the tax agency knows your payslips and bank details, but not whether you have had a child, pay rent or donated to a charity. If you spot an error after filing, there are two routes. If the error harmed you (you paid too much or were refunded too little), you request a rectification of the self-assessment. If the error harmed the tax agency, you file a supplementary return; doing so on your own initiative before being asked avoids the penalty and leaves only a surcharge, which is smaller the sooner you correct it.