Spain IRPF Income Tax Brackets 2026: State + Regional Rates
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
Spain's personal income tax (IRPF) is charged in two layers: a national scale set by the central government plus a regional scale set by each autonomous community, applied to the same taxable base. Your real marginal rate is the sum of both, and it differs by where you live. Income is also split into two buckets — general income and savings income — each with its own rate table.
The two-layer system: state + comunidad autónoma
IRPF is a shared tax. The national government sets one scale, and each of the 17 autonomous communities sets its own scale, which is added on top. The result: two taxpayers with identical income can pay different amounts in Madrid and in Catalonia. Regions review their scales regularly — some have lowered rates in recent years — so always check your community's current table, not just the national one.
National 2026 scale: general income
These are the national rates for 2026 on general taxable income (base liquidable general). Your regional scale sits on top of these:
Taxable base (general)
National rate
€0 – €12,450
9.5%
€12,450 – €20,200
12%
€20,200 – €35,200
15%
€35,200 – €60,000
18.5%
€60,000 – €300,000
22.5%
Over €300,000
24.5%
Once the regional scale is added, the combined marginal rates come out at roughly 19%, 24%, 30%, 37%, 45%, and 47% — the familiar headline figures. A quick sense of the math: on a €30,000 salary, the national scale alone produces €3,582.75 of tax (9.5% on the first €12,450, 12% on the next €7,750, 15% on the remaining €9,800). The regional layer roughly doubles that, for a combined bill near €7,160 — an effective rate of about 24%.
General income vs savings income: different buckets, different tables
IRPF divides your income in two. General income (base general) covers salaries, self-employment earnings, rental income, and most other income — taxed with the progressive scale above. Savings income (base del ahorro) covers dividends, interest, and capital gains — taxed at lower flat-by-bracket rates that are the same nationwide:
Savings income
Rate
Up to €6,000
19%
€6,000 – €50,000
21%
€50,000 – €200,000
23%
€200,000 – €300,000
27%
Over €300,000
28%
Example: €10,000 in dividends costs €1,980 (19% on the first €6,000, 21% on the remaining €4,000). Knowing which bucket an income falls into matters — for instance, stock gains go to savings, while rental income stays in general.
The foral exception: Basque Country and Navarre
The Basque Country and Navarre run their own tax systems under the foral regime. They collect IRPF themselves and set their own scales and rules, so the national tables above do not apply there. If you live in Bilbao, San Sebastián, Vitoria, or Pamplona, check the foral tax authority's figures instead.
The Beckham Law alternative
If you are a new arrival who qualifies for the Beckham Law special regime, you can skip both scales: a flat 24% on Spanish-source employment income up to €600,000 (47% above that) for six tax years. For high earners, this is usually far below the top combined marginal rate of about 47%.
Frequently asked questions
Why do two people with the same salary pay different tax in Spain?
Because of the regional layer. The national scale is identical everywhere, but each autonomous community adds its own scale — and some regions have cut theirs while others have not.
Do capital gains use the same brackets as salary?
No. Gains, dividends, and interest fall into savings income, taxed at the flat-by-bracket savings rates (19%–28%), which are the same in every region.
Are these the rates I will actually pay?
They are the marginal rates on each slice of income. Your effective rate — total tax divided by total income — is always lower than your top marginal rate, because the lower brackets apply to the first slices.
Do the Basque Country and Navarre really have different rates?
Yes. Under the foral system they administer their own IRPF with their own scales, deductions, and filing rules. Use their official portals, not the national tables.
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