Spain taxes 2026
Start from your situation, not from the name of a tax. Every card is a real calculation on this year's verified rates. Open it and put in your own numbers.
2026 rates confirmed against two independent sources: the official tax administration and PwC. Nothing here rests on one. Last verified 2026-07-14.How we verify
I earn a salary
What actually lands in my account each month?
On €50,000 a year in Madrid
€36,156 take-home pay
72% you keep
I freelance or contract
What is left after income tax and social contributions?
On €60,000 a year in Madrid
€34,359 left after tax and contributions
57% you keep
I own a company
From company profit to money in my pocket: both taxes, one number.
On €200,000 of company profit, taken out in full
€123,550 in your pocket
62% you keep
I receive dividends
How much of a dividend survives the tax?
On €50,000 a year
€39,620 dividend after tax
79% you keep
Compare Spain with another country:ItalyPolandPortugal
Sources and verification
Verified 2026-07-14 by tax-verifier. Every figure is confirmed against two independent sources.
- BOE, Ley 35/2006 (LIRPF), art. 63.1, consolidated text in force : brackets (retrieved 2026-07-14)
- AEAT, Manual práctico de Renta, gravamen estatal de la base liquidable general : brackets (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries, Spain, Taxes on personal income : brackets, PwC cross-check (withholding scale, NOT the state scale) (retrieved 2026-07-14)
- AEAT, Algoritmo de cálculo del tipo de retención, ejercicio 2026 (26-12-2025) : brackets, confirmation that the withholding scale is unchanged for 2026 (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries, Spain, Deductions : minimums, PwC cross-check (descendants, ascendants, disability amounts) (retrieved 2026-07-14)
- BOE, Orden PJC/297/2026, art. 4.a (cotización 2026) : contributions.ss_common_contingencies.rate, contributions.ss_common_contingencies_employer.rate (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries, Spain, Other taxes : contributions, totals cross-check (employee 6.5 %, employer 30.65 %) and 2026 bases (retrieved 2026-07-14)
- BOE, Real Decreto 439/2007 (RIRPF), art. 83.3.c : employment_deduction, cap at gross minus contributions (retrieved 2026-07-14)
- AEAT, Servicio de cálculo de retenciones 2026 (results archived in research/2026-07-14-aeat-algoritmo-retenciones-2026.md) : golden tests, official AEAT withholding calculation service (2026) (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) : regimes[0].eligibility.max_revenue (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), folleto Actividades económicas : regimes[0].deductions[gastos_dificil_justificacion], confirmation (7% only for 2023) (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries : regimes[0].notes, quarterly advance payment 20% (modelo 130) (retrieved 2026-07-14)
- Seguridad Social, Importass, Guía práctica de trabajo autónomo : regimes[0].contribution_base_tables + contributions[*].rate, second, official confirmation (retrieved 2026-07-14)
- BOE, TRLGSS (RDLeg 8/2015), art. 308.1.c) reglas 1ª y 2ª : regimes[0].contribution_base_rule, computable earnings: net income + SS quotas, minus 7% (3% societarios) (retrieved 2026-07-14)
- BOE, Ley 20/2007 (Estatuto del trabajo autónomo), art. 38 ter : regimes[0].reduced_contribution.duration_periods, legal basis (12 months, exemption from cese/FP, request at registration) (retrieved 2026-07-14)
- BOE, RDL 13/2022, disposición transitoria quinta : regimes[0].reduced_contribution.amount_per_period, EUR 80 fixed by law only for 2023-2025 (basis of provisional_fields) (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries : regimes[1].brackets, confirmation (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico IRPF 2025 : regimes[1].savings_brackets, official confirmation (AEAT manual) (retrieved 2026-07-14)
- BOE, Ley 27/2014 (LIS), art. 29.1 : standard_rate (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries, Spain, Taxes on corporate income : standard_rate (retrieved 2026-07-14)
- Agencia Tributaria, Impuesto sobre Sociedades, tipo impositivo : regimes[microempresa].brackets (retrieved 2026-07-14)
- Agencia Tributaria, Manual práctico Renta 2025, gravamen estatal del ahorro : options[savings-scale].brackets (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries, Spain, Withholding taxes : options[savings-scale].withholding_rate (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 : pit.regional_brackets (retrieved 2026-07-14)
- Junta de Andalucía, Escala autonómica (Ley 5/2021, art. 23) : pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) : pit.regional_brackets.additive_to_state_scale (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 : pit.regional_brackets (retrieved 2026-07-14)
- BOE, Decreto Legislativo 1/2014 (Illes Balears), art. 1, texto consolidado : pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 : pit.regional_brackets (retrieved 2026-07-14)
- BOE, Decreto Legislativo 1/2024 (Catalunya), art. 611-1, texto consolidado : pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 : pit.regional_brackets (retrieved 2026-07-14)
- BOE, Decreto Legislativo 1/2010 (Comunidad de Madrid), art. 1, texto consolidado : pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 : pit.regional_brackets (retrieved 2026-07-14)
- BOE, Ley 13/1997 (Comunitat Valenciana), art. 2, texto consolidado : pit.regional_brackets (retrieved 2026-07-14)