Spain · 2025
Spain Income tax calculator
Work out the state portion of Spanish income tax (IRPF) on the general taxable base for the 2025 tax year. Spain splits IRPF into a state half and an autonomous-community half: the state scale shown here is fixed across the whole country, while each region runs a parallel scale on the same base. This tool computes the estatal quota only; add your region’s autonomous quota for the full liability.
| Personal and family minimum (zero-rate) | 5550% |
| Taxable base above the minimum | 24.450,00 € |
| Base after state tax | 26.944,50 € |
How it works
- The general taxable base (base liquidable general) is your income after the work-income reduction, deductible Social Security contributions and other reductions.
- The state scale is progressive: 9.5% up to €12,450, 12% to €20,200, 15% to €35,200, 18.5% to €60,000, 22.5% to €300,000 and 24.5% above that.
- The personal and family minimum (€5,550 base, plus amounts for age and dependants) is not deducted from income. The same scale is run over it and that figure is subtracted, so the minimum is effectively a zero-rate band at the bottom.
- The autonomous community applies its own parallel scale on the same base; the total IRPF is the state quota plus that autonomous quota, before withholdings and deductions.
Worked example
A general taxable base of €30,000 with the standard €5,550 personal minimum gives a gross state quota of €3,582.75 (1,182.75 + 930 + 1,470 across the first three bands), less €527.25 from running the scale over the €5,550 minimum (5,550 × 9.5%), for a state IRPF quota of €3,055.50. A similar autonomous quota applies on top.
Frequently asked questions
Is this the full IRPF I pay?+
No. This is the state half only. Your autonomous community charges a parallel scale on the same taxable base, so your total IRPF is roughly double this, depending on the region. Madrid, Catalonia, Andalusia and others each set their own autonomous rates.
Why is the personal minimum shown as a zero-rate band and not a deduction?+
Because that is how the law works. The minimo personal y familiar is not subtracted from your base. Instead the scale is applied to it and the result is subtracted from your gross quota, which taxes the minimum at the lowest bracket rate rather than your top rate.
Does this cover savings income like interest, dividends or capital gains?+
No. Those sit in a separate savings base (base del ahorro) with its own 19% to 30% scale. This calculator only handles the general base, which is mainly employment, self-employment and rental income.
What goes in the personal and family minimum field?+
Start from €5,550 for a single taxpayer and add the amounts for being over 65 or 75, for each dependent child (€2,400, €2,700, €4,000, then €4,500, plus €2,800 for each child under 3) and for qualifying ascendants. Set it to 0 to see the gross quota on the full base.
Sources
- Agencia Tributaria - Manual IRPF 2025: Gravamen estatal (base liquidable general) · Agencia Estatal de Administracion Tributaria
- Agencia Tributaria - Manual IRPF 2025: Cuadro-resumen del minimo personal y familiar · Agencia Estatal de Administracion Tributaria
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- State (estatal) portion of IRPF only. The autonomous-community portion varies by region and must be added for the total liability.
- Covers the general base (base liquidable general) only. Savings income (interest, dividends, capital gains) uses a separate scale.
- The general personal minimum default is €5,550; adjust it for age and dependants. It is applied as a zero-rate band, not an income deduction.
- Excludes withholdings (retenciones), regional and national deductions, and the maternity and other tax credits.
Reviewed by Vikas Dulgunde.