{"country":"spain","countryName":"Spain","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-irpf","title":"State IRPF scale (escala estatal)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":12450,"rate":0.095},{"from":12450,"to":20200,"rate":0.12},{"from":20200,"to":35200,"rate":0.15},{"from":35200,"to":60000,"rate":0.185},{"from":60000,"to":300000,"rate":0.225},{"from":300000,"to":null,"rate":0.245}],"source":{"title":"Ley 35/2006 del IRPF (consolidated text to 07/10/2026), art. 63.1: escala general estatal","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrievedAt":"2026-10-20"},"verified":true,"basis":"General taxable base, per year (the state half; each community adds its own scale)"},{"id":"state-minimums","title":"Personal and family minimums (state)","group":"income-tax","kind":"values","rows":[{"label":"Personal minimum","value":5550,"unit":"money"},{"label":"Increase from age 65","value":1150,"unit":"money"},{"label":"Further increase from age 75","value":1400,"unit":"money"},{"label":"Child minimum: 1st child","value":2400,"unit":"money"},{"label":"Child minimum: 2nd child","value":2700,"unit":"money"},{"label":"Child minimum: 3rd child","value":4000,"unit":"money"},{"label":"Child minimum: 4th and later child","value":4500,"unit":"money"},{"label":"Increase per child under 3","value":2800,"unit":"money"}],"source":{"title":"Ley 35/2006 del IRPF, arts. 57–61: mínimo del contribuyente y por descendientes","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrievedAt":"2026-10-20"},"verified":true,"note":"Children under 25 living with the taxpayer with income up to €8,000. 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self-employed holders may earn up to the share below from Spanish clients","unit":"text","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}},{"label":"Maximum share of professional work for Spanish companies","value":0.2,"unit":"rate","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}},{"label":"Qualification: degree or minimum professional experience (years)","value":3,"unit":"number","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}},{"label":"Visa valid for at most (years)","value":1,"unit":"number","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}},{"label":"Residence authorisation valid for at most (years)","value":3,"unit":"number","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}},{"label":"Renewable for periods of (years)","value":2,"unit":"number","source":{"title":"Ley 14/2013, de apoyo a los emprendedores y su internacionalización, artículos 74 bis a 74 quinquies: teletrabajo de carácter internacional (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-23","effectiveTo":null}}],"source":{"title":"Ley 35/2006, del IRPF, artículo 93: Régimen fiscal especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español (BOE, texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a93","retrievedAt":"2026-11-09","effectiveFrom":"2023-01-01","effectiveTo":null},"verified":true,"note":"International-telework visa holders working for a foreign employer can opt for the special regime. The self-employed (autónomos) pay IRPF on the same scales and contribute to RETA (below)."},{"id":"reta-bases","title":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","kind":"values","rows":[{"label":"Reduced table, band 1: net income up to €670","value":"base €653.59 to €718.94","unit":"text"},{"label":"Reduced table, band 2: net income €670 to €900","value":"base €718.95 to €900","unit":"text"},{"label":"Reduced table, band 3: net income €900 to €1,166.7","value":"base €849.67 to €1,166.7","unit":"text"},{"label":"General table, band 1: net income €1,166.7 to €1,300","value":"base €950.98 to €1,300","unit":"text"},{"label":"General table, band 2: net income €1,300 to €1,500","value":"base €960.78 to €1,500","unit":"text"},{"label":"General table, band 3: net income €1,500 to €1,700","value":"base €960.78 to €1,700","unit":"text"},{"label":"General table, band 4: net income €1,700 to €1,850","value":"base €1,143.79 to €1,850","unit":"text"},{"label":"General table, band 5: net income €1,850 to €2,030","value":"base €1,209.15 to €2,030","unit":"text"},{"label":"General table, band 6: net income €2,030 to €2,330","value":"base €1,274.51 to €2,330","unit":"text"},{"label":"General table, band 7: net income €2,330 to €2,760","value":"base €1,356.21 to €2,760","unit":"text"},{"label":"General table, band 8: net income €2,760 to €3,190","value":"base €1,437.91 to €3,190","unit":"text"},{"label":"General table, band 9: net income €3,190 to €3,620","value":"base €1,519.61 to €3,620","unit":"text"},{"label":"General table, band 10: net income €3,620 to €4,050","value":"base €1,601.31 to €4,050","unit":"text"},{"label":"General table, band 11: net income €4,050 to €6,000","value":"base €1,732.03 to €5,101.2","unit":"text"},{"label":"General table, band 12: net income above €6,000","value":"base €1,928.1 to €5,101.2","unit":"text"},{"label":"Maximum base, any net income, per month","value":5101.2,"unit":"money"},{"label":"Common contingencies","value":0.283,"unit":"rate"},{"label":"Professional contingencies","value":0.013,"unit":"rate"},{"label":"Intergenerational equity mechanism (MEI)","value":0.009,"unit":"rate"}],"source":{"title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown)."}],"sources":[{"title":"Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas (texto consolidado)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrievedAt":"2026-10-20"},{"title":"Reglamento del IRPF (RD 439/2007), arts. 80–87","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","retrievedAt":"2026-10-20"},{"title":"AEAT, Algoritmo de cálculo del tipo de retención 2026 (Tratamiento de Ceuta y Melilla; límites mínimos); Ley 35/2006 art. 68.4","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/ALGORITMO_2026.pdf","retrievedAt":"2026-10-25"},{"title":"Tributación autonómica. 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Communities may set their own amounts for their half.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Ley 35/2006 del IRPF, arts. 57–61: mínimo del contribuyente y por descendientes","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrieved_at":"2026-10-20","status":"verified","label":"Further increase from age 75","from":null,"to":null,"rate":null,"value":1400,"unit":"money"},{"section_id":"state-minimums","section":"Personal and family minimums (state)","group":"income-tax","basis":"","note":"Children under 25 living with the taxpayer with income up to €8,000. Communities may set their own amounts for their half.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Ley 35/2006 del IRPF, arts. 57–61: mínimo del contribuyente y por descendientes","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrieved_at":"2026-10-20","status":"verified","label":"Child minimum: 1st child","from":null,"to":null,"rate":null,"value":2400,"unit":"money"},{"section_id":"state-minimums","section":"Personal and family minimums (state)","group":"income-tax","basis":"","note":"Children under 25 living with the taxpayer with income up to €8,000. Communities may set their own amounts for their half.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Ley 35/2006 del IRPF, arts. 57–61: mínimo del contribuyente y por descendientes","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","retrieved_at":"2026-10-20","status":"verified","label":"Child minimum: 2nd child","from":null,"to":null,"rate":null,"value":2700,"unit":"money"},{"section_id":"state-minimums","section":"Personal and family minimums (state)","group":"income-tax","basis":"","note":"Children under 25 living with the taxpayer with income up to €8,000. 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Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 4: net income €1,700 to €1,850","from":null,"to":null,"rate":null,"value":"base €1,143.79 to €1,850","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 5: net income €1,850 to €2,030","from":null,"to":null,"rate":null,"value":"base €1,209.15 to €2,030","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 6: net income €2,030 to €2,330","from":null,"to":null,"rate":null,"value":"base €1,274.51 to €2,330","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 7: net income €2,330 to €2,760","from":null,"to":null,"rate":null,"value":"base €1,356.21 to €2,760","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 8: net income €2,760 to €3,190","from":null,"to":null,"rate":null,"value":"base €1,437.91 to €3,190","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 9: net income €3,190 to €3,620","from":null,"to":null,"rate":null,"value":"base €1,519.61 to €3,620","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 10: net income €3,620 to €4,050","from":null,"to":null,"rate":null,"value":"base €1,601.31 to €4,050","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 11: net income €4,050 to €6,000","from":null,"to":null,"rate":null,"value":"base €1,732.03 to €5,101.2","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"General table, band 12: net income above €6,000","from":null,"to":null,"rate":null,"value":"base €1,928.1 to €5,101.2","unit":"text"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"Maximum base, any net income, per month","from":null,"to":null,"rate":null,"value":5101.2,"unit":"money"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"Common contingencies","from":null,"to":null,"rate":0.283,"value":null,"unit":"rate"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"Professional contingencies","from":null,"to":null,"rate":0.013,"value":null,"unit":"rate"},{"section_id":"reta-bases","section":"Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026","group":"other","basis":"","note":"Each self-employed person chooses a base within their band; the monthly contribution (cuota) is that base times the rates. Cessation-of-activity and training contributions are set by law (not shown).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Orden PJC/297/2026, de 30 de marzo, normas de cotización a la Seguridad Social 2026, artículo 18 (Régimen Especial de Trabajadores por Cuenta Propia o Autónomos) (BOE núm. 79, 31 de marzo de 2026)","source_url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296","retrieved_at":"2026-11-09","status":"verified","label":"Intergenerational equity mechanism (MEI)","from":null,"to":null,"rate":0.009,"value":null,"unit":"rate"}],"pageUrl":"https://calcbloc.com/spain/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/spain/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}