Spanish income tax (IRPF) brackets 2026 and how payroll withholding works
Spanish income tax (IRPF) is progressive: the more you earn, the higher the percentage you pay, but only on the part of your salary that falls into each bracket. In 2026 the state brackets remain the same as in 2025.
2026 withholding scale
This is the scale employers use to calculate payroll withholding under the common system (the sum of the state portion and a general regional portion):
| Base (from) | To | Rate |
|---|---|---|
| €0 | €12,450 | 19% |
| €12,450 | €20,200 | 24% |
| €20,200 | €35,200 | 30% |
| €35,200 | €60,000 | 37% |
| €60,000 | €300,000 | 45% |
| Over €300,000 | — | 47% |
In the annual tax return, each autonomous community applies its own regional scale, so your final tax may vary slightly depending on where you live. The Basque Country and Navarre do not use this scale: they have their own regional tables (explained in our guide to IRPF in the Basque Country and Navarre).
Marginal rate and average rate
The marginal rate is the percentage of the highest bracket you reach. The average rate (or withholding rate) is what you pay as a proportion of your whole salary, and it is always considerably lower. For example, with a gross salary of €30,000 the marginal rate is 30%, but withholding is around 16%.
Can a pay rise leave me with less?
No. It is a widespread myth. The higher rate only applies to the money that falls into the new bracket, not to your whole salary. A pay rise always increases your annual net income, although close to the tax-free threshold the net increase may be small.
Tax-free threshold
If your salary does not exceed a certain limit, your employer does not withhold any IRPF. For a single taxpayer with no children that limit is around €15,876 a year, and it is higher if you have children or your spouse has no income.
In 2026 the minimum wage is €17,094 a year, slightly above that limit, so people on the minimum wage may have a small amount withheld. That amount is recovered in the tax return thanks to a specific deduction. We explain it in our guide to the 2026 minimum wage.
Minimum withholding on temporary contracts
On contracts lasting less than a year, the minimum withholding is 2%, even if the calculation gives a lower figure.
Calculate your own case
With the net salary calculator you can see your approximate withholding rate based on your family situation, age and number of children.