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2025 authoritative engine
State + regional quota
Madrid, Catalonia, Andalusia
Minimum quota logic applied
2026/2027 preview only
Home›Calculators›Tax and Legal›Spain Income Tax Calculator

Spain Income Tax Calculator
2025 Community-Based IRPF Engine

Estimate Spanish IRPF for employment income using separate state and regional quota, personal minimum logic, and autonomous community selection. Compare Madrid, Catalonia, and Andalusia side by side.

Tax Year
🇪🇸
Your Spain IRPF Estimate
Core Inputs
CCAA
V1 covers Madrid, Catalonia, and Andalusia only.
€
Gross employment income before Social Security and deductible expenses.
SS
Auto estimate is approximate and should not be treated as official Agencia Tributaria law.
%
Used only in auto mode. This is a payroll approximation, not a legal IRPF percentage.
€
Separate from the fixed €2.000 general deductible employment expense.
Filing and Minimum Structure
tax
Joint taxation is not modelled in V1 and will fall back to single logic.
€
V1 fully models the taxpayer minimum. Family extensions are placeholders only.
V2
Not fully modelled in V1.
V2
Family minimum extensions are not fully modelled in this release.
2026 and 2027 are preview only in this version. They reuse the verified 2025 community tables as placeholders and are not filing-ready.
This V1 release covers Madrid, Catalonia, and Andalusia only. Basque Country and Navarra are not included.
Estimated Annual IRPF
—
state quota plus regional quota
Estimated annual net after IRPF
—
—
Gross Annual Salary
—
employment income
Social Security Deducted
—
annual amount
General Deductible Expense
—
fixed €2.000
Base Liquidable General
—
after work-income deductions
State Quota
—
after minimum quota logic
Regional Quota
—
after minimum quota logic
Total IRPF
—
state + regional
Net Annual Income
—
after IRPF only
Net Monthly Income
—
annual net / 12
Annual Breakdown
State vs Regional Split
State quota—
Regional quota—
State share / Regional share—
Community Comparison
Madrid—
Catalonia—
Andalusia—
Difference vs Selected Community
Madrid difference—
Catalonia difference—
Andalusia difference—
2025 vs Preview
2025—
2026 preview—
2027 preview—
Gross Salary vs IRPF and Net Income
IRPF
Net after IRPF
5-Year Salary Projection (3% annual growth)
YearGross SalaryBaseIRPFNet
Important: This calculator estimates Spanish IRPF for employment income under the common-regime system using separate state and regional quota for Madrid, Catalonia, and Andalusia. It applies the personal minimum through quota reduction logic. It is an estimate only and does not replace Agencia Tributaria filing software, payroll records, or professional tax advice. Basque Country and Navarra are not included in this version. Preview years are not filing-ready.
✦ Cal, AI Explanation
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Your Spain IRPF estimate is ready. Ask me about state quota, regional quota, the personal minimum, or why Madrid and Catalonia differ.

🇪🇸 Spain IRPF Notes

IRPF structure: state quota plus regional quota
Community effect: autonomous community scale changes the result
Taxpayer minimum: default V1 amount €5.550
Employment deduction: fixed general deductible expense of €2.000
V1 coverage: Madrid, Catalonia, and Andalusia verified for 2025
Excluded: Basque Country and Navarra use a separate foral system

Related Calculators

France Income Tax→ Germany Income Tax→ UK Income Tax→ Wealth Tax→ Salary After Tax→

Related Guides

How Spain IRPF Works→ Madrid vs Catalonia Tax→ Spain Personal Minimum→

How Spain IRPF Works

Spain IRPF for the common-regime system is not one single nationwide flat rate. It is made of a state quota and an autonomous-community quota. That is why a generic Spain-wide tax percentage is wrong for many users. The same salary can produce different IRPF outcomes in Madrid, Catalonia, and Andalusia because the regional scale changes.

Gross salary
− Employee Social Security
− General deductible employment expense (€2.000)
− Other user-entered deductible employment expenses
= Base Liquidable General approximation
Apply state scale to full base
Apply state scale to taxpayer minimum
= State quota after minimum
Apply regional scale to full base
Apply regional scale to taxpayer minimum
= Regional quota after minimum
Total IRPF = State quota + Regional quota
The taxpayer minimum is applied through quota reduction logic, not just as a plain salary subtraction for the final result.

The Personal Minimum

The taxpayer minimum in V1 is set to €5.550. This minimum is not treated as a simple afterthought. The calculator first computes quota on the full base, then computes quota on the minimum amount, and subtracts the minimum quota from the full quota. That approach is why a serious IRPF calculator needs more structure than a simple tax-band widget.

Employment-Income Path

Employment income does not move directly from gross salary into IRPF. First the salary is reduced by employee Social Security and by the fixed €2.000 general deductible employment expense. This version also allows extra user-entered deductible employment expenses. The resulting figure is used as the general liquidable base approximation for the state and regional quota engine.

Madrid vs Catalonia vs Andalusia

Madrid, Catalonia, and Andalusia can produce different outcomes because their regional scales are not identical. Madrid is often lighter at some income levels, Catalonia can be heavier at higher slices, and Andalusia follows its own regional schedule. This is exactly why the regional selector matters.

Preview-Year Warning

2025 is the authoritative year in this version. 2026 and 2027 are preview-only views and reuse the verified 2025 community tables as placeholders. They are useful for directional planning but should not be treated as filing-ready outputs.

Frequently Asked Questions

Why is Spain IRPF split into state and regional quota?+
Because common-regime IRPF is built from two components. One part follows the state scale and the other follows the autonomous-community scale. The final tax is the sum of both after the minimum logic is applied to each side.
Why does Madrid differ from Catalonia?+
Because the regional tax scale is different. Even with the same salary and the same taxpayer minimum, the regional quota can change by community, which changes the final IRPF result.
What is the personal minimum?+
It is the amount protected through quota reduction logic before final IRPF is determined. In V1 the calculator fully models the taxpayer minimum amount of €5.550. Family extensions are not yet fully modelled.
Why is Social Security handled before IRPF?+
Because employment-income calculations do not start from a raw gross salary alone. Employee Social Security and deductible work-income expenses reduce the amount that feeds into the general liquidable base approximation.
Why are Basque Country and Navarra not included?+
Because they use a separate foral tax system. This calculator is built for the common-regime structure only and does not attempt to mix that with the foral regimes.