Spanish IRPF Income Tax Calculator 2025
🏠 Free ToolCalculate your Spanish IRPF with the current 2025 brackets. Enter your taxable income, family situation and children to get the net tax, effective rate and bracket breakdown.
| Bracket | Rate | Base | Tax |
|---|---|---|---|
| €0 – €12,450 | 19% | €12,450 | €2,365.50 |
| €12,450 – €20,200 | 24% | €7,750 | €1,860.00 |
| €20,200 – €35,200 | 30% | €14,800 | €4,440.00 |
How it Works
The Impuesto sobre la Renta de las Personas Físicas (IRPF) is Spain’s main personal income tax. It applies progressively to taxable income, with rates ranging from 19% to 47% in 2025. Our calculator lets you estimate your tax liability quickly.
IRPF brackets are split between a state scale and a regional (autonomous community) scale. While the state scale is the same across Spain, each region can set its own rates and deductions. This tool uses the general regional scale as a simplified reference.
The personal and family minimum allowance reduces the gross tax by applying the same brackets to an exempt amount. More children or dependent ascendants mean a larger deduction. There are also reductions for employment income below €21,000 and pension plan contributions.
Enter your taxable income, select your family status and number of children for a full IRPF breakdown: gross tax, minimum allowance deduction, net tax, effective rate, marginal rate and detail per bracket.
Frequently Asked Questions
What are the Spanish IRPF tax brackets in 2025?
The combined (state + regional) brackets are: up to €12,450 at 19%, €12,450–€20,200 at 24%, €20,200–€35,200 at 30%, €35,200–€60,000 at 37%, €60,000–€300,000 at 45%, and above €300,000 at 47%.
What is the personal and family minimum allowance?
It is the portion of income exempt from tax. In 2025 the personal minimum is €5,550, with additions for joint filing (€3,400) and per child (€2,400 for the first, €2,700 for the second, €4,000 for the third, €4,500 for the fourth).
What is the difference between effective and marginal tax rate?
The effective rate is the actual percentage you pay on your total income. The marginal rate is the percentage applied to the last euro you earn, based on which bracket it falls into.
Does this calculator include regional deductions?
It uses the general regional scale. Each autonomous community may have different brackets and deductions not reflected here.
Who must file an IRPF return in Spain?
Generally, residents with employment income above €22,000 from a single payer (or €15,000 from multiple payers) must file. There are additional thresholds for capital income and gains.