🇪🇸 Spain: VAT & Income Tax 2026
Reference figures for the 2026 tax year. Estimates for educational use — not official tax advice.
Spain take-home pay calculator
€29,655 net / year · €2,471 / month
| Gross | €40,000 | 100% |
| IRPF + solidarity | −€7,745 | 19% |
| Seguridad Social | −€2,600 | 7% |
| Net take-home | €29,655 | 74% |
Computed on the 2026 IRPF scale (19% to 47%) combined with the standard regional reference, the €5,550 personal minimum, the €2,000 general expense and the art. 20 earned-income reduction, plus 6.50% employee Seguridad Social on a base capped at €5,101.20 a month. Madrid runs slightly cheaper and Catalonia dearer than this reference scale; regional credits, children, part-time contracts and the Basque/Navarre regimes are not modelled. Full rates for Spain →
Period figures assume €1/12 per month and a standard 40-hour, 5-day, 52-week year. Adjust hours & weeks →
VAT rates
Income tax bands
2026: 19% to €12,450; 24% to €20,200; 30% to €35,200; 37% to €60,000; 45% to €300,000; 47% above — the state half plus the standard regional reference, so Madrid is a little cheaper and Catalonia dearer. There is no tax-free allowance: instead the €5,550 mínimo personal produces a €1,054.50 credit, and the art. 20 earned-income reduction strips up to €6,498 off the income that is taxed, running out at €19,747.50 of prior net income — about €23,750 of salary. Employee social security is 6.50% (contingencias comunes 4.70%, desempleo 1.55%, formación 0.10%, MEI 0.15%) on a base capped at €5,101.20 a month, with a solidarity quota above that cap.
| Band (up to, EUR) | Marginal rate |
|---|---|
| 12,450 | 19% |
| 20,200 | 24% |
| 35,200 | 30% |
| 60,000 | 37% |
| 300,000 | 45% |
| above | 47% |
Personal allowance / tax-free amount: none (0%).
Estimate your take-home
Use the Spain net salary calculator for a full annual / monthly / weekly / hourly breakdown, the salary converter to change hours and weeks, or compare two countries side by side.
Frequently asked questions
How much income tax do you pay in Spain?
Spain applies marginal income-tax rates from 19% up to 47%. Employee social contributions are deducted on top of income tax — see the take-home calculator above for the combined effect.
What is the VAT rate in Spain?
The standard VAT rate in Spain is 21%, with a reduced rate of 10% for certain goods and services. Use the EU VAT calculator to add or remove VAT at Spain rates.
How accurate are these Spain tax figures?
Computed on the 2026 IRPF scale (19% to 47%) combined with the standard regional reference, the €5,550 personal minimum, the €2,000 general expense and the art. 20 earned-income reduction, plus 6.50% employee Seguridad Social on a base capped at €5,101.20 a month. Madrid runs slightly cheaper and Catalonia dearer than this reference scale; regional credits, children, part-time contracts and the Basque/Navarre regimes are not modelled.
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