Income tax calculator — Spain
Estimate general IRPF using the state scale and the selected autonomous community, with personal and family minimums applied.
Annual base liquidable general, not gross salary or savings income.
- State general IRPF
- €3,056
- Autonomous-community general IRPF
- €2,641
- Estimated general IRPF
- €5,696
Personal and family minimums are taxed at each scale and subtracted from that component—not deducted directly from income.
Average tax rate 19% · marginal rates apply only to income in each bracket. State and selected regional general IRPF only; savings income, deductions and credits are excluded.
Choose the autonomous community
Enter the general taxable base (base liquidable general), not gross salary. The result combines the state and selected regional components.
Use the taxpayer's age at 31 December 2025. Only include a child aged under 25, unless a qualifying disability applies, who lives with or is economically dependent on the taxpayer, has no more than EUR 8,000 of annual non-exempt income, and does not file a return with income above EUR 1,800. This model supports up to three qualifying children aged three or older.
Supported regional schedules
- Andalusia, Catalonia, Madrid and Valencia
- Each region's own 2025 marginal scale
- Each region's own personal and descendant minimum amounts
Children under three receive an additional minimum that is not modelled. Other regions, joint filing, savings income, disability and deductions/credits are excluded.
Read the Tax Agency's autonomous-scale index ↗Included
- 2025 state general scale
- Selected 2025 scale for Andalusia, Catalonia, Madrid or Valencia
- State and regional personal minimum by age
- Zero to three exclusively dependent children aged 3+
Not included
- Children under three and shared custody
- Joint filing and other autonomous communities
- Savings base and special-rate income
- Ascendants, disability, deductions, credits and withholding
What this means
Spanish general IRPF has a state component and an autonomous-community component. Both are progressive and use their own scale.
The personal and family minimum is not simply subtracted from income. Each scale is applied to the full general taxable base, then reduced by the tax produced when that same scale is applied to the relevant minimum.
Formula & worked example
state tax = state scale(base) − state scale(state minimum) regional tax = selected regional scale(base) − regional scale(regional minimum) total general IRPF = state tax + regional tax
Madrid resident under 65, no children, EUR 30,000 general taxable base
- State component after EUR 5,550 minimum
- EUR 3,055.50
- Madrid component after EUR 5,956.65 minimum
- EUR 2,640.62
Estimated general IRPF is EUR 5,696.12 before excluded deductions and credits.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Spanish Tax Agency — state scale — 2025 state general scale and minimum application method
- Spanish Tax Agency — autonomous scales — Official 2025 regional schedules
- Spanish Tax Agency — minimum comparison — State and autonomous personal/family minimums