Spanish tax tables 2026
The state IRPF scale, personal and family minimums, work-income reduction and withholding rules, Social Security rates, bases and the solidarity contribution, and the rules for autónomos, digital nomads and the Beckham regime for 2026. Each community, the Basque territories and Navarra have their own page.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
State IRPF scale (escala estatal)
| General taxable base, per year (the state half; each community adds its own scale) | Rate |
|---|---|
| €0 to €12,450 | 9.5% |
| €12,450 to €20,200 | 12% |
| €20,200 to €35,200 | 15% |
| €35,200 to €60,000 | 18.5% |
| €60,000 to €300,000 | 22.5% |
| Over €300,000 | 24.5% |
Source: Ley 35/2006 del IRPF (consolidated text to 07/10/2026), art. 63.1: escala general estatal · retrieved 2026-10-20
Personal and family minimums (state)
| Item | Value |
|---|---|
| Personal minimum | €5,550 |
| Increase from age 65 | €1,150 |
| Further increase from age 75 | €1,400 |
| Child minimum: 1st child | €2,400 |
| Child minimum: 2nd child | €2,700 |
| Child minimum: 3rd child | €4,000 |
| Child minimum: 4th and later child | €4,500 |
| Increase per child under 3 | €2,800 |
Children under 25 living with the taxpayer with income up to €8,000. Communities may set their own amounts for their half.
Source: Ley 35/2006 del IRPF, arts. 57–61: mínimo del contribuyente y por descendientes · retrieved 2026-10-20
Work income: expenses, reduction and low-earner deduction
| Item | Value |
|---|---|
| Other deductible expenses (general amount) | €2,000 |
| Reduction (art. 20): full amount for net work income up to | €14,852 |
| Full reduction | €7,302 |
| Reduction above that | 7,302 − 1.75 × (income − 14,852) up to 17,673.52, then 2,364.34 − 1.14 × (income − 17,673.52) up to 19,747.5; nil above |
| Low-earner deduction (DA 61ª): maximum | €590.89 |
| Full deduction for gross work income up to | €17,094 |
| Reduction per euro above that | 20% |
| No deduction from gross work income of | €20,048.45 |
Source: Ley 35/2006 del IRPF, art. 19.2.f, art. 20 (RDL 4/2024) and disposición adicional 61ª (RDL 5/2026 art. 28, BOE-A-2026-3810) · retrieved 2026-10-20
Withholding scale (retenciones, art. 85 RIRPF)
| Withholding base, per year (state and general regional scale combined) | Rate |
|---|---|
| €0 to €12,450 | 19% |
| €12,450 to €20,200 | 24% |
| €20,200 to €35,200 | 30% |
| €35,200 to €60,000 | 37% |
| €60,000 to €300,000 | 45% |
| Over €300,000 | 47% |
Withholding = scale on the base minus the scale on the personal and family minimum; the rate is that amount divided by pay, truncated to two decimals.
Source: AEAT: Algoritmo de cálculo del tipo de retención 2026; Reglamento del IRPF arts. 80–87 (BOE-A-2007-6820) · retrieved 2026-10-20
Withholding limits
| Item | Value |
|---|---|
| Maximum withholding for pay up to the limit below: share of pay above the exclusion limit | 43% |
| Pay limit for that maximum | €35,200 |
| Extra reduction of the base with more than two children | €600 |
| Minimum rate for contracts shorter than one year | 2% |
| No withholding up to (other situations, 0 children) | €15,876 |
| No withholding up to (other situations, 1 children) | €16,342 |
| No withholding up to (other situations, 2 or more children) | €16,867 |
| No withholding up to (spouse with low income, 0 children) | €17,197 |
| No withholding up to (spouse with low income, 1 children) | €18,130 |
| No withholding up to (spouse with low income, 2 or more children) | €19,262 |
| No withholding up to (single parent, 1 children) | €17,644 |
| No withholding up to (single parent, 2 or more children) | €18,694 |
Source: AEAT: Algoritmo de cálculo del tipo de retención 2026; Reglamento del IRPF arts. 80–87 (BOE-A-2007-6820) · retrieved 2026-10-20
Ceuta and Melilla
| Item | Value |
|---|---|
| Deduction from the state and regional tax on income earned there (art. 68.4) | 60% |
| Withholding multiplied by | 40% |
| Minimum withholding for contracts shorter than one year | 0.8% |
Source: AEAT, Algoritmo de cálculo del tipo de retención 2026 (Tratamiento de Ceuta y Melilla; límites mínimos); Ley 35/2006 art. 68.4 · retrieved 2026-10-25
Employee contributions
Social Security: employee contributions
| Item | Value |
|---|---|
| Common contingencies (contingencias comunes) | 4.7% |
| Unemployment, permanent contract | 1.55% |
| Unemployment, fixed-term contract | 1.6% |
| Vocational training (formación profesional) | 0.1% |
| Intergenerational equity mechanism (MEI) | 0.15% |
Source: Orden PJC/297/2026, de 30 de marzo: normas de cotización a la Seguridad Social para 2026 (arts. 3, 4, 16, 17, 33) · retrieved 2026-10-20
Social Security contribution bases
| Item | Value |
|---|---|
| Maximum contribution base, per month | €5,101.20 |
| Minimum contribution base, per month (group 4 to 11) | €1,424.40 |
Source: Orden PJC/297/2026, de 30 de marzo: normas de cotización a la Seguridad Social para 2026 (arts. 3, 4, 16, 17, 33) · retrieved 2026-10-20
Employer costs
Social Security: employer contributions
| Item | Value |
|---|---|
| Common contingencies | 23.6% |
| Unemployment, permanent contract | 5.5% |
| Unemployment, fixed-term contract | 6.7% |
| Vocational training | 0.6% |
| Wage guarantee fund (FOGASA) | 0.2% |
| Intergenerational equity mechanism (MEI) | 0.75% |
Work-accident insurance (AT/EP) is extra, at the premium for the activity (tarifa de primas).
Source: Orden PJC/297/2026, de 30 de marzo: normas de cotización a la Seguridad Social para 2026 (arts. 3, 4, 16, 17, 33) · retrieved 2026-10-20
Solidarity contribution on pay above the maximum base
| Item | Value |
|---|---|
| Monthly pay from €5,101.21 to €5,611.32 | 0.19% employee, 0.96% employer |
| Monthly pay from €5,611.33 to €7,651.8 | 0.21% employee, 1.04% employer |
| Monthly pay from €7,651.81 | 0.24% employee, 1.22% employer |
Source: Orden PJC/297/2026, de 30 de marzo: normas de cotización a la Seguridad Social para 2026 (arts. 3, 4, 16, 17, 33) · retrieved 2026-10-20
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Special regime for workers moving to Spain (Beckham law, art. 93 LIRPF) | Optional: taxed as a non-resident for the year of the move and the next 5 years |
| Not resident in Spain in the previous (years) | 5 |
| Rate on general income up to €600,000 | 24% |
| Rate on general income above €600,000 | 47% |
| Savings income | 19% to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000, 30% above |
| Withholding on work income under the regime | 24% |
| Visa for international telework (digital nomads, Ley 14/2013 art. 74 bis)Source: boe.es · retrieved 2026-11-09 | Remote work for companies outside Spain; self-employed holders may earn up to the share below from Spanish clients |
| Maximum share of professional work for Spanish companiesSource: boe.es · retrieved 2026-11-09 | 20% |
| Qualification: degree or minimum professional experience (years)Source: boe.es · retrieved 2026-11-09 | 3 |
| Visa valid for at most (years)Source: boe.es · retrieved 2026-11-09 | 1 |
| Residence authorisation valid for at most (years)Source: boe.es · retrieved 2026-11-09 | 3 |
| Renewable for periods of (years)Source: boe.es · retrieved 2026-11-09 | 2 |
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).
Source: 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) · retrieved 2026-11-09
Self-employed (autónomos, RETA): contribution bases by monthly net income, 2026
| Item | Value |
|---|---|
| Reduced table, band 1: net income up to €670 | base €653.59 to €718.94 |
| Reduced table, band 2: net income €670 to €900 | base €718.95 to €900 |
| Reduced table, band 3: net income €900 to €1,166.7 | base €849.67 to €1,166.7 |
| General table, band 1: net income €1,166.7 to €1,300 | base €950.98 to €1,300 |
| General table, band 2: net income €1,300 to €1,500 | base €960.78 to €1,500 |
| General table, band 3: net income €1,500 to €1,700 | base €960.78 to €1,700 |
| General table, band 4: net income €1,700 to €1,850 | base €1,143.79 to €1,850 |
| General table, band 5: net income €1,850 to €2,030 | base €1,209.15 to €2,030 |
| General table, band 6: net income €2,030 to €2,330 | base €1,274.51 to €2,330 |
| General table, band 7: net income €2,330 to €2,760 | base €1,356.21 to €2,760 |
| General table, band 8: net income €2,760 to €3,190 | base €1,437.91 to €3,190 |
| General table, band 9: net income €3,190 to €3,620 | base €1,519.61 to €3,620 |
| General table, band 10: net income €3,620 to €4,050 | base €1,601.31 to €4,050 |
| General table, band 11: net income €4,050 to €6,000 | base €1,732.03 to €5,101.2 |
| General table, band 12: net income above €6,000 | base €1,928.1 to €5,101.2 |
| Maximum base, any net income, per month | €5,101.20 |
| Common contingencies | 28.3% |
| Professional contingencies | 1.3% |
| Intergenerational equity mechanism (MEI) | 0.9% |
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).
Source: 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) · retrieved 2026-11-09
Regional tables
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Official sources
- Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas (texto consolidado) · retrieved 2026-10-20
- Reglamento del IRPF (RD 439/2007), arts. 80–87 · retrieved 2026-10-20
- AEAT, Algoritmo de cálculo del tipo de retención 2026 (Tratamiento de Ceuta y Melilla; límites mínimos); Ley 35/2006 art. 68.4 · retrieved 2026-10-25
- Tributación autonómica. Medidas 2026, capítulos I y II · retrieved 2026-10-20
- Ley 35/2006 del IRPF, artículo 93 · retrieved 2026-11-09
- Ley 14/2013, artículos 74 bis a 74 quinquies · retrieved 2026-11-09
- Orden PJC/297/2026 (cotización 2026) · retrieved 2026-11-09
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