IRPF (Spanish income tax)
Spain's progressive income tax — split between a state and a regional (Comunidad Autónoma) component.
IRPF — Impuesto sobre la Renta de las Personas Físicas — is Spain's personal income tax. It is progressive: rates rise across six brackets ("tramos"), and it has an unusual split between a state portion and a regional portion that varies by Comunidad Autónoma. The published top combined rate is around 47% (state + region), though some autonomous communities push higher.
IRPF is computed on "base imponible" — gross pay minus Seguridad Social contributions minus the mínimo personal y familiar (€5,550 in 2025 for a single individual under 65). The result is taxed tramo by tramo: 19% on the first €12,450, 24% to €20,200, 30% to €35,200, 37% to €60,000, 45% to €300,000, and 47% above.
The Spain calculator on this site applies a blended state + regional rate closest to a Madrid / Cataluña average; per-region selection arrives in a future update.
Calculator pages that use this term
See also
- Gross pay — The total annual salary before any tax, social-insurance, or pension deductions are taken out.
- Effective tax rate — Total deductions divided by gross pay — the single percentage that summarises the overall tax bite.
- Marginal tax rate — The percentage paid in tax on the next unit of income earned — distinct from the average effective rate.
- Mínimo personal (Spanish personal minimum) — The Spanish income-tax-free personal allowance — €5,550 for a single individual under 65.
- Seguridad Social (Spanish social security) — Spain's social-insurance scheme — 6.35% employee contribution on brut up to the base máxima.