Spain IRPF bands in 2026 by autonomous community
The estimate combines the state scale with one of these four regional scales.
State scale
| Taxable base up to | State rate |
|---|---|
| €12,450 | 9.5% |
| €20,200 | 12% |
| €35,200 | 15% |
| €60,000 | 18.5% |
| €300,000 | 22.5% |
| Above | 24.5% |
Madrid
| Taxable base up to | Regional rate |
|---|---|
| Up to €13,362 | 8.5% |
| Up to €19,005 | 10.7% |
| Up to €35,426 | 12.8% |
| Up to €57,320 | 17.4% |
| Up to Above | 20.5% |
Catalonia
| Taxable base up to | Regional rate |
|---|---|
| Up to €12,500 | 9.5% |
| Up to €22,000 | 12.5% |
| Up to €33,000 | 16% |
| Up to €53,000 | 19% |
| Up to €90,000 | 21.5% |
| Up to €120,000 | 23.5% |
| Up to €175,000 | 24.5% |
| Up to Above | 25.5% |
Andalusia
| Taxable base up to | Regional rate |
|---|---|
| Up to €13,000 | 9.5% |
| Up to €21,100 | 12% |
| Up to €35,200 | 15% |
| Up to €60,000 | 18.5% |
| Up to Above | 22.5% |
Valencian Community
| Taxable base up to | Regional rate |
|---|---|
| Up to €12,000 | 8.8% |
| Up to €22,000 | 11.7% |
| Up to €32,000 | 14.6% |
| Up to €42,000 | 17% |
| Up to €52,000 | 19.4% |
| Up to €62,000 | 21.9% |
| Up to €72,000 | 24.4% |
| Up to €100,000 | 26.1% |
| Up to €150,000 | 27.35% |
| Up to €200,000 | 28.35% |
| Up to Above | 29.35% |
BOE · Agencia Tributaria · PwC