Spain Tax Calculator 2026

Spain Tax System Guide 2026

Spain has a complex tax system where income tax (IRPF) is split between state and regional (autonomous community) portions. Each of Spain's 17 regions can set different rates, creating significant tax variations across the country.

2026 State Income Tax Brackets

State Rate	Income Range
9.5%	€0 - €12,450
12%	€12,451 - €20,200
15%	€20,201 - €35,200
18.5%	€35,201 - €60,000
22.5%	€60,001 - €300,000
23.5%	€300,000+

Regional rates are added on top! Total tax = State + Regional

Savings Income Tax (2026)

Tax Rate	Income Range
19%	€0 - €6,000
21%	€6,001 - €50,000
23%	€50,001 - €200,000
27%	€200,001 - €300,000
30%	€300,000+ (NEW 2026!)

Applied to: dividends, interest, capital gains, investment income

Autónomo (Self-Employed) Social Security 2026

New income-based system:

Annual Income	Monthly Quota
Up to €670/month	€225
€670 - €900/month	€260
€900 - €1,125/month	€275
€1,125 - €1,300/month	€291
€1,300 - €1,500/month	€294
€1,500 - €1,700/month	€294
€1,700 - €1,850/month	€310
€1,850 - €2,030/month	€315
€2,030 - €2,330/month	€320
€2,330 - €2,760/month	€330
€2,760 - €3,190/month	€350
€3,190 - €3,620/month	€370
€3,620 - €4,050/month	€388
€4,050 - €6,000/month	€405
Over €6,000/month	€530

Tarifa Plana (First Year): €87/month for 12 months!

Then: €220/month for months 13-18, regular rates after that

Regional Tax Comparison

Region	Top Rate	Notes
Madrid	47%	Lowest rates, 100% wealth tax relief
Catalonia	49%	Highest rates, 15 regional taxes
Valencia	49%	Progressive, similar to Catalonia
Andalusia	49%	High rates, wealth tax relief
Basque Country	45%	Separate tax system (foral)
Canary Islands	47%	Lower indirect taxes (IGIC)

Autónomo vs Employee

Aspect	Autónomo	Employee
Income Tax (IRPF)	Same rates	Same rates (withheld)
Social Security	€225-€530/month (income-based)	~6.35% of salary
Tax Payments	Quarterly (Modelo 130)	Monthly withholding
Expenses	Fully deductible	Limited deductions
Flexibility	High	Employment contract

Important Spanish Tax Deadlines

• Quarterly Tax (Modelo 130): April 20, July 20, October 20, January 30
• Annual Tax Return (Renta): April-June
• VAT (IVA): Quarterly or monthly
• Modelo 100: Annual income tax declaration

Common Spanish Tax Deductions

• Primary Residence Mortgage: Interest deductible (pre-2013 mortgages)
• Pension Contributions: Up to €1,500/year (general), €8,500 (over 50)
• Maternity/Paternity: €1,200 deduction per child under 3
• Disability: Various deductions for disabled taxpayers/family
• Charitable Donations: 80% deduction first €150, then 35-40%

Pros and Cons of Spanish Tax System

Pros:

• First year autónomo is cheap (€87/month tarifa plana)
• Madrid has low rates (if you choose your region)
• Separate taxation of savings income at lower rates
• Good healthcare included in social security
• Many regional deductions available

Cons:

• Very high top rates in some regions (49%)
• Complex 17-region system
• Autónomo social security mandatory even with no income
• Quarterly tax payments required
• Wealth tax in many regions
• Inheritance tax can be high (varies by region)

Tips for Autónomos in Spain

• Register for Tarifa Plana immediately (€87/month first year!)
• Choose your region carefully - Madrid vs Catalonia = thousands in savings
• Pay quarterly taxes (Modelo 130) to avoid penalties
• Track all business expenses meticulously
• Consider "módulos" (simplified tax) if eligible
• Join a gestoría (administrative service) - worth every euro!
• Set aside 40-50% of income for taxes + social security
• Max out pension contributions for tax deduction

Important: Spanish tax law varies dramatically by region. This calculator provides estimates based on typical rates. Always consult with a qualified asesor fiscal or gestoría familiar with your specific autonomous community for accurate tax planning and compliance with Agencia Tributaria requirements.