IRPF Tax Brackets in the Spanish Autonomous Communities
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Lesezeit 4 min
Spanish income tax or IRPF (Impuesto sobre la Renta de las Personas Físicas) can vary considerably depending on the region or "Comunidad Autónoma" in which you live and is only payable by Spanish tax residents.
If you are unsure whether your status makes you a Spanish tax resident, check with the Expat Tax Checker first.
For example, I live in Andalusia, where the tax rate can go up to 22.5% for earnings of €60K+, but in the Basque Country for the range: €53,160 - €75,910 the rate is almost double: 40%.
This regional variance allows each autonomous community to adjust its rates, creating different brackets throughout Spain.
Below is an overview of all 17 regional IRPF tax brackets, with details to help you understand how your tax contributions are calculated depending on your income.
Let's break down the IRPF brackets for each region, which I've taken directly from the official Spanish tax authority - the Agencia Tributaria - and provide both a brief explanation and a table for easy reference.
Table of Contents
1. Andalusia 2. Aragon 3. Asturias 4. Balearic Islands 5. Canary Islands 6. Cantabria 7. Castile-La Mancha 8. Castile and Leon 9. Catalonia 10. Community of Madrid 11. Valencian Community 12. Extremadura 13. Galicia 14. La Rioja 15. Murcia 16. Navarra 17. Basque Country Conclusion: Calculate Your Net Salary Accurately You may want to check:
The Regional IRPF Tax Brackets in Spain
The 17 Regional Tax Brackets
1. Andalusia
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 13,000 | 9.5% |
| 13,000 - 21,000 | 12% |
| 21,000 - 35,200 | 15% |
| 35,200 - 60,000 | 18.5% |
| 60,000+ | 22.5% |
2. Aragon
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 13,972.5 | 9.5% |
| 13,972.5 - 21,209.9 | 12% |
| 21,210 - 36,959.9 | 15% |
| 36,960 - 52,499.9 | 18.5% |
| 52,500 - 59,999.9 | 20.5% |
| 60,000 - 79,999.9 | 23% |
| 80,000 - 89,999.9 | 24% |
| 90,000 - 129,999.9 | 25% |
| 130,000+ | 25.5% |
3. Asturias
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 10% |
| 12,450 - 17,707 | 12% |
| 17,707 - 33,007 | 14% |
| 33,007 - 53,407 | 18.5% |
| 53,407 - 70,000 | 21.5% |
| 70,000 - 90,000 | 22.5% |
| 90,000 - 175,000 | 25% |
| 175,000+ | 25.5% |
4. Balearic Islands
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 10,000 | 9% |
| 10,000 - 18,000 | 11.25% |
| 18,000 - 30,000 | 14.25% |
| 30,000 - 48,000 | 17.5% |
| 48,000 - 70,000 | 19% |
| 70,000 - 90,000 | 21.75% |
| 90,000 - 120,000 | 22.75% |
| 120,000+ | 24.75% |
5. Canary Islands
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 9% |
| 12,450 - 17,707 | 11.5% |
| 17,707 - 33,007 | 14% |
| 33,007 - 53,407 | 18.5% |
| 53,407 - 90,000 | 23.5% |
| 90,000 - 120,000 | 25% |
| 120,000+ | 26% |
6. Cantabria
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 13,000 | 8.5% |
| 13,000 - 21,000 | 11% |
| 21,000 - 35,200 | 14.5% |
| 35,200 - 60,000 | 18% |
| 60,000 - 90,000 | 22.5% |
| 90,000+ | 24.5% |
7. Castile-La Mancha
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 9.5% |
| 12,450 - 20,200 | 12% |
| 20,200 - 35,200 | 15% |
| 35,200 - 60,000 | 18.5% |
| 60,000+ | 22.5% |
8. Castile and Leon
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 9% |
| 12,450 - 20,200 | 12% |
| 20,200 - 35,200 | 14% |
| 35,200 - 53,407 | 18.5% |
| 53,407+ | 21.5% |
9. Catalonia
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 10.5% |
| 12,450 - 17,707 | 12% |
| 17,707 - 21,000 | 14% |
| 21,000 - 33,007 | 15% |
| 33,007 - 53,407 | 18.8% |
| 53,407 - 90,000 | 21.5% |
| 90,000 - 120,000 | 23.5% |
| 120,000 - 175,000 | 24.5% |
| 175,000+ | 25.5% |
10. Community of Madrid
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 13,362 | 8.5% |
| 13,362 - 18,004 | 10.7% |
| 18,004 - 35,425 | 12.8% |
| 35,425 - 57,320 | 17.4% |
| 57,320+ | 20.5% |
11. Valencian Community
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,000 | 9% |
| 12,000 - 22,000 | 12% |
| 22,000 - 32,000 | 15% |
| 32,000 - 42,000 | 17.5% |
| 42,000 - 52,000 | 20% |
| 52,000 - 65,000 | 22.5% |
| 65,000 - 72,000 | 25% |
| 72,000 - 100,000 | 26.5% |
| 100,000 - 150,000 | 27.5% |
| 150,000 - 200,000 | 28.5% |
| 200,000+ | 29.5% |
12. Extremadura
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 8% |
| 12,450 - 20,200 | 10% |
| 20,200 - 24,200 | 16% |
| 24,200 - 35,200 | 17.5% |
| 35,200 - 60,000 | 21% |
| 60,000 - 80,200 | 23.5% |
| 80,200 - 99,200 | 24% |
| 99,200 - 120,200 | 24.5% |
| 120,200+ | 25% |
13. Galicia
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,985 | 9% |
| 12,985 - 21,068 | 11.65% |
| 21,068 - 35,200 | 14.9% |
| 35,200 - 47,600 | 18.4% |
| 47,600+ | 22.5% |
14. La Rioja
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 8% |
| 12,450 - 20,200 | 10.6% |
| 20,200 - 35,200 | 13.6% |
| 35,200 - 40,000 | 17.8% |
| 40,000 - 50,000 | 18.5% |
| 50,000 - 60,000 | 19% |
| 60,000 - 120,000 | 24.5% |
| 120,000+ | 27% |
15. Murcia
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 12,450 | 9.5% |
| 12,450 - 20,200 | 11.2% |
| 20,200 - 34,000 | 13.3% |
| 34,000 - 60,000 | 17.9% |
| 60,000+ | 22.5% |
16. Navarra
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 4,458 | 13% |
| 4,458 - 10,030 | 22% |
| 10,030 - 21,175 | 25% |
| 21,175 - 35,663 | 28% |
| 35,663 - 51,266 | 35.5% |
| 51,266 - 66,869 | 41.5% |
| 66,869 - 89,159 | 44% |
| 89,159 - 139,310 | 47% |
| 139,310 - 195,034 | 49% |
| 195,034+ | 54% |
17. Basque Country
| Income Range (€) | Tax Rate |
|---|---|
| 0 - 17,720 | 23% |
| 17,720 - 35,440 | 28% |
| 35,440 - 53,160 | 35% |
| 53,160 - 75,910 | 40% |
| 75,910 - 105,130 | 45% |
| 105,130 - 140,130 | 46% |
| 140,130 - 204,270 | 47% |
| 204,270+ | 49% |
Conclusion: Calculate Your Net Salary Accurately
To accurately calculate your net salary in Spain, start by understanding your gross salary, then apply deductions such as IRPF, social security and any additional benefits or contributions relevant to your job and region.
Understanding each component of your payslip can be complicated, so if you're looking for a comprehensive and accurate estimate, try our Net Salary Calculator.
It takes into account all deductions, benefits and social taxes, giving you a clear picture of your monthly take-home pay.
