Spain IRPF Calculator
Calculate your IRPF and net salary in Spain.
IRPF Calculator 2025: calculate your net salary in Spain
IRPF (Personal Income Tax) is the main direct tax in Spain. It is progressive, meaning those who earn more pay a higher percentage. The tax is divided into state and regional brackets.
Before applying IRPF brackets, Social Security contributions (approximately 6.35% of gross salary) are subtracted. Personal and family minimums reduce the gross tax, ensuring a portion of income is not taxed.
Personal and family minimums depend on the taxpayer's situation. The personal minimum is 5,550 euros (more for seniors). Additional minimums apply for each child. Joint filing and single-parent family deductions are also available.
Frequently asked questions
What is IRPF?
IRPF (Personal Income Tax) is a direct and progressive tax that levies the income obtained by individuals residing in Spain. It applies to employment income (payroll), capital income (interest, dividends, rents), capital gains, and economic activities. It is the tax with the highest collection in Spain and is managed through the annual income tax return, whose deadline is usually from April to June of the year following the fiscal year.
How is the IRPF withholding calculated?
The IRPF withholding is calculated by applying tax brackets to the taxable base (gross salary minus Social Security contributions). The tax has two components: the state bracket (rates from 9.5% to 24.5%) and the regional bracket (varies by Autonomous Community). The brackets are progressive: for example, the first 12,450 euros are taxed at a total of 19% (9.5% state + 9.5% regional on the general scale), while income above 300,000 euros is taxed at the maximum rate of up to 47%. Your company applies the estimated monthly withholding on your payroll.
What are personal and family minimums?
Personal and family minimums are income amounts that the State considers necessary to cover the taxpayer's and their family's basic needs, and therefore are exempt from taxation. The basic personal minimum is 5,550 euros per year, increasing to 6,700 euros for those over 65 and 8,100 euros for those over 75. For each dependent: 2,400 euros for the first, 2,700 for the second, 4,000 for the third, and 4,500 for the fourth and subsequent ones, plus an additional 2,800 euros for each child under 3 years old.
How much IRPF do I owe based on my salary?
The effective IRPF depends on many factors: gross salary, family situation, Autonomous Community, and applicable deductions. As an indicative reference for a single taxpayer without children: with a salary of 20,000 euros the effective rate is around 8-10%; with 30,000 euros it rises to 14-16%; with 50,000 euros it is 20-23%; and with 80,000 euros it can reach 27-30%. These percentages include only IRPF, not Social Security contributions (an additional 6.35%). Madrid usually has the lowest regional bracket rates, while Catalonia and Valencia apply higher rates.
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