The work-income reduction: relief for lower salaries

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.

Employees on lower salaries get a special reduction that cuts their IRPF a lot: the work-income reduction (reducción por rendimientos del trabajo).

How it is worked out

It depends on your net work income, the gross salary minus Social Security:

  • Up to €14,852: the reduction is €7,302.
  • Between €14,852 and €19,747.50: it shrinks gradually.
  • Above €19,747.50: no reduction.

Its effect

On €18,000 gross in Cataluña the net is €16,206 and the year's IRPF just €624. Without the reduction it would be much more.

The cliff that is not there

Because the reduction shrinks gradually, earning a little more never leaves you worse off. But where it shrinks, each extra euro is taxed at a higher marginal rate than usual. See marginal and effective rates.

More help for low salaries

Salaries near the minimum wage also get a specific deduction that can bring IRPF down to zero.

The Basque Country has its own bonus and Navarra has no such reduction: see the foral system. Check your case in the calculator or on the €18,000 gross page.

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