Spanish income tax is not one tax but two levied together. The IRPF (Impuesto sobre la Renta de las Personas Físicas) is a progressive tax on worldwide income for residents, and it is split down the middle: half is collected by the state under a national scale, and half by the autonomous community where the taxpayer lives. That split is the single most important thing to understand before comparing a Spanish salary to one in another country, because the regional half varies enough to move the effective rate by several points.
The 2024 state scale
The state half of the IRPF uses the general taxable base scale below. These are marginal rates, so each band applies only to the income that falls inside it.
| Band (€) | State rate |
|---|---|
| 0 – 12,450 | 19% |
| 12,450 – 20,200 | 24% |
| 20,200 – 35,200 | 30% |
| 35,200 – 60,000 | 37% |
| 60,000 – 300,000 | 45% |
| Above 300,000 | 47% |
A worked example
Take a single taxpayer in Madrid with €45,000 of general taxable income and no personal circumstances beyond the standard minimum. The state half is computed band by band: 19% of the first €12,450 is €2,365.50; 24% of the next €7,750 is €1,860; 30% of the next €15,000 is €4,500; and 37% of the final €9,800 is €3,626. That gives €12,351.50 of state tax. The regional half is calculated on the same base using the community's own scale, which for Madrid is close to the state scale, so the combined bill lands near €24,700 before the personal minimum is applied.
What the calculator does not model
The personal and family minimums (mínimo personal y familiar) reduce the base before the scale is applied, and they are worth a fixed credit rather than a deduction. Savings income is taxed through a separate scale that starts at 19% and rises to 30% above €300,000. Deductions for mortgage payments on pre-2013 loans, pension contributions, and regional allowances all change the final figure. The calculator applies the state scale to the income you enter and reports the marginal and effective rates; treat the result as a close estimate of the state half, not a filed return.
Rule year and assumptions
Rule year 2024. The state scale above is the one published in the Spanish general budget for 2024. Regional scales are not modelled because each of the seventeen autonomous communities sets its own. The result excludes the personal and family minimums, savings income, and all deductions. Source: Agencia Tributaria, IRPF 2024 state scale.