How IRPF works
IRPF does not tax your whole salary at one rate: it is split into brackets , and half of the tax is set by the state and half by your region. Before the scale applies, reductions are subtracted and the personal allowance is taxed at 0%.
Start with the 2026 IRPF brackets and the difference between marginal and effective rates . Then look at personal and family allowances , the work-income reduction and when a joint return pays off .
As half of IRPF depends on where you live, continue with taxes by region or work out your case in the calculator .
Articles on IRPF, income tax The minimum-wage deduction: why some salaries pay no IRPF 29 October 2026 · IRPF, income tax The IRPF deduction for salaries close to the Spanish minimum wage (SMI) in 2026: who gets it, how much it is worth and how it combines with other reductions. The work-income reduction: relief for lower salaries 19 October 2026 · IRPF, income tax How the work-income reduction (reducción por rendimientos del trabajo) works in 2026, which salaries it applies to and how much it cuts their IRPF. Joint or individual tax return: when it pays off 9 October 2026 · IRPF, income tax When a joint Spanish tax return (declaración conjunta) comes out better, how much it lowers the base, and why most two-income couples should file separately. Personal and family allowances in IRPF: what is tax-free 29 September 2026 · IRPF, income tax What the personal and family allowance (mínimo personal y familiar) is, how much it adds for age, children and dependants in 2026, and how it lowers your IRPF. Marginal and effective rates: how much IRPF you really pay 19 September 2026 · IRPF, income tax The difference between the marginal and the effective IRPF rate, why you should not fear moving up a bracket, and how much of each extra euro you keep. IRPF brackets in 2026: the state scale explained 9 September 2026 · IRPF, income tax The state IRPF scale in Spain in 2026, how it combines with the regional scale, and an example of how the brackets apply to a real salary. Work out your case Enter your salary, your region and your personal situation and see how much you take home, step by step.
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