Spain Income Tax Calculator 2026 — IRPF + Beckham Law
Calculate your 2026 Spanish income tax (IRPF) across 6 brackets (19%–47%). Social security 6.45%, Beckham Law flat 24% comparison for expats. EUR formatting.
€
= €5,000 / month Common salaries:
€0
Income Tax (IRPF)
€0
Employee Social Security (6.45%)
0%
IRPF Effective Rate
€0
Est. Annual Take-Home
IRPF Bracket Breakdown
| Bracket | Rate | Income in Bracket | Tax |
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Full Tax Summary
Spain Income Tax (IRPF) 2026
Spanish IRPF (Impuesto sobre la Renta de las Personas Físicas) is a progressive tax with 6 brackets. The combined state and regional rate shown here represents the typical combined rate. Autonomous communities can vary the regional portion slightly.
Beckham Law Eligibility (Art. 93 IRPF)
Requirements: New Spanish tax resident (not resident in last 5 years)
Work reason: employment contract or director of Spanish company
Duration: 6 years from year of first Spanish tax residency
Rate: 24% flat on Spanish-source income up to €600,000; 47% above
Does NOT apply to foreign-source income (taxed separately)
Work reason: employment contract or director of Spanish company
Duration: 6 years from year of first Spanish tax residency
Rate: 24% flat on Spanish-source income up to €600,000; 47% above
Does NOT apply to foreign-source income (taxed separately)
Example: Standard IRPF, €60,000 gross
Work expense deduction: €2,000
IRPF taxable: €60,000 − €2,000 = €58,000
19% on €12,450 = €2,366
24% on €7,750 = €1,860
30% on €15,000 = €4,500
37% on €22,800 = €8,436
IRPF Tax: €17,162 | Effective: 28.6%
Social Security (6.45%): €3,870
Take-home: €38,968/year
IRPF taxable: €60,000 − €2,000 = €58,000
19% on €12,450 = €2,366
24% on €7,750 = €1,860
30% on €15,000 = €4,500
37% on €22,800 = €8,436
IRPF Tax: €17,162 | Effective: 28.6%
Social Security (6.45%): €3,870
Take-home: €38,968/year
Extended
Standard IRPF vs Beckham Law Comparison
See if the Beckham Law flat 24% rate saves you money versus standard Spanish income tax
The Beckham Law (24% flat rate) is most beneficial at higher incomes. Below shows the crossover point and qualification requirements.
| Regime | Income Tax | Social Security | Take-Home | Advantage |
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Beckham Law Saving at Key Income Levels
| Gross Income | Standard IRPF | Beckham Law Tax | Annual Saving |
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Beckham Law Qualification Checklist:
- You were NOT a Spanish tax resident in the 5 years prior to moving to Spain
- You move to Spain due to an employment contract with a Spanish company or entity, OR you are a director of a Spanish company
- You apply within 6 months of registering as a Spanish resident (Form 149)
- You are not receiving Spanish-source passive income (rental, dividends) as the primary income source
- The regime lasts for the year of qualifying + 5 subsequent years (6 years total)
Frequently Asked Questions
What are Spain's income tax rates for 2026?
Spain's general income tax (IRPF) has 6 brackets: 19% on €0–€12,450; 24% on €12,451–€20,200; 30% on €20,201–€35,200; 37% on €35,201–€60,000; 45% on €60,001–€300,000; 47% on €300,001+. Spain's IRPF is split between state (roughly 50%) and regional (autonomous community) rates, so the combined rate shown here represents the national combined rate. Regional rates vary slightly by community.
What is the Beckham Law (Régimen de Impatriados)?
The Beckham Law (technically Régimen Especial para Trabajadores Desplazados a España, Article 93 of IRPF law) allows qualifying foreign nationals who become Spanish tax residents to pay a flat 24% rate on Spanish-source income up to €600,000 (47% above that) instead of standard progressive rates. It is available for the first 6 years of Spanish residency and requires that you were not a Spanish tax resident in the 5 years prior to moving.
How much is Social Security in Spain for employees?
Employee Social Security contributions in Spain are approximately 6.45% of gross salary for 2026: 4.7% for general contingencies, 1.55% for unemployment, and 0.1% for professional training. There is also a solidarity surcharge on salaries above certain thresholds. Employer contributions are much higher at around 29.9% on top of salary, representing the total cost of employment to the company.
What is the personal minimum in Spain?
Spain provides a personal minimum (mínimo personal) of €5,550 per year for all taxpayers. This amount is taxed at 0% effectively, reducing your tax bill. There is an additional minimum for taxpayers aged 65+ (€6,700) or 75+ (€8,100). The personal minimum is applied as a reduction to the tax calculated, not as a deduction from income.
Do I have to file an income tax return in Spain?
If your only income is salary from a single employer and it is below €22,000, you generally do not need to file (your employer's withholding is considered final). Above €22,000, or with multiple income sources, you must file Form 100 (Declaración de la Renta). The Beckham Law requires annual filing. Most Spanish residents receive a draft tax return (borrador) from the AEAT that they can confirm or modify.