Spanish income-tax calculator
Estimate ordinary IRPF and compare an employment-only Beckham scenario, with the tax year shown.
Tax year 2025, filed in 2026. Uses the latest complete AEAT annual tables available for this tool. It is a baseline for planning, not a confirmed calculation for 2026 income.
- General taxable base
- €44,750
- State income tax
- €5,602
- Regional income tax
- €5,531
- Savings tax
- €0
- Employment credit applied automatically
- −€0
- Other tax credits entered
- −€0
How the estimate is calculated
Gross income − social contributions − deductible expenses − eligible low-income work reduction (€0) − other reductions = general taxable base.
State minimum: €5,550.00. Regional minimum: €6,105.00. Each minimum reduces tax at the corresponding scale; it is not simply subtracted from gross salary. Any unused minimum is applied to savings tax.
View this region’s official scaleEmployment-only Beckham comparison
For a person who independently qualifies and elects the special regime:
- Tax on the entered gross employment income
- €12,000
- After that tax and entered contributions
- €2,896/month
24% up to €600,000; 47% on the excess. This comparison uses gross employment income without ordinary IRPF allowances. It does not assess eligibility or foreign-source income, wealth, treaty or family consequences.
This is an individual-return planning estimate, not payroll withholding or a filed return. Foreign tax credits, exempt income, losses, wealth taxes, special regional credits and treaty treatment are not calculated automatically.
Sources & assumptions
AEAT: state scaleAEAT: personal and family minimaAEAT: savings scaleAEAT: work-income reductionAEAT: 2025 employment tax creditAEAT: special regime instructionsReviewed 30 September 2026. Check the linked authority before acting.
All figures are in euros. Pension taxability depends on the treaty and pension type. Business reductions, difficult-to-justify expenses, VAT, wealth tax and the solidarity tax require separate checks. This tool does not determine whether you must file a return.
