IRPF is progressive: each part of your taxable base pays a different rate, and the rate rises as you earn more. In most of Spain the tax has two halves: the state half and the regional half.
The 2026 state scale
| From | To | State |
|---|---|---|
| €0 | €12,450 | 9.5% |
| €12,450 | €20,200 | 12.0% |
| €20,200 | €35,200 | 15.0% |
| €35,200 | €60,000 | 18.5% |
| €60,000 | €300,000 | 22.5% |
| €300,000 | – | 24.5% |
Your region's rates are added on top. In the first bracket, for example, the state charges 9.5% and most regions about another 9.5%: around 19% in total.
How the brackets apply
A common mistake is to think that "moving up a bracket" makes your whole salary pay more. It does not: each rate only applies to the slice of the base inside its bracket. Earning one more euro never leaves you with less net pay.
That is why you need to tell marginal and effective rates apart.
What they apply to
Not to your gross, but to your taxable base: salary minus Social Security, the €2,000 of other expenses and any reductions. On top of that, the part matching your personal and family allowance is taxed at 0%.
Example
On €30,000 gross in Cataluña, the year's IRPF is €4,959. In Madrid, on the same salary, it is €4,598, because the regional half differs. We compare them in how regional scales work.
The calculator breaks your IRPF down bracket by bracket.