IRPF in Spain in 2026: How Income Tax Is Calculated

Spain’s personal income tax (IRPF) is calculated by adding two scales — the state scale and the regional scale (each of the 17 autonomous communities sets its own brackets and rates for its share) — so there is no single nationwide rate table. The general base (salary, rental income, business income) is taxed progressively, from roughly 19% at the lower brackets up to top marginal rates that, depending on the region, reach 45-47%. There is also a separate savings base (interest, dividends, capital gains from asset sales) with its own progressive scale, generally from 19% to 30%. The return is filed annually (the “Renta” campaign), and employers advance the tax monthly through payroll withholding. For foreigners becoming residents (staying more than 183 days a year), it’s worth checking in advance whether the Beckham Law applies as an alternative to the standard IRPF scale.