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Tax-year changes, Spain

Spain tax changes for 2026

The IRPF scales did not move in 2026, but social security contributions rose at both ends of the pay scale and the minimum wage deduction grew with the minimum wage. Here is each rule side by side.

Reviewed by CentExactRules effective 2 sources

The IRPF scales stood still

Spain's state scale, the national withholding scale and the personal minimum of 5550 € are the same in 2026 as in 2025, as they have been for several years. The 2026 budget was never approved, so the changes that did come were made by decree, and none of them touched the scales. The community scales in both years are the most recent AEAT tables, published for tax year 2025, so this page reports no community change: if your community legislated a new 2026 scale, the difference will show once AEAT publishes it.

Contributions rose at both ends

The intergenerational equity mechanism (MEI), an extra contribution earmarked for pensions, rose from 0,13 % to 0,15 % of your pay on the employee side, and from 0,67 % to 0,75 % for your employer. That costs a few euro a year on an average salary, the small losses in the middle of the impact table.

At the top, the maximum contribution base rose from 4910 € to 5101 € a month, so more of a high salary pays the full rates, and the solidarity contribution on pay above that base went up in its second year: the employee share in the first step rose from 0,15 % to 0,19 %. Together they explain the larger losses, close to a hundred euro a year, from 70,000 euro up.

The minimum wage deduction grew with the minimum wage

The minimum wage rose from 16.576 € to 17.094 € a year. The work income deduction created in 2025 to keep minimum-wage earners free of income tax was rebuilt around the new figure: it is now up to 591 €, up from 340 €, for pay up to 17.094 €, and it runs out at 20.048 € of pay instead of 18.276 €. That is the gain of a couple of hundred euro a year at 17,000 euro in the impact table.

The deduction is applied on the annual return, not in your payslips: the withholding exemption limits did not change, so a minimum-wage earner still has a little tax withheld each month and gets it back after the year ends. To see your own figure, try your salary in the take-home pay calculator.

Every rule, 2025 and 2026

24 of the 287 rules below changed. Each value is read from the 2025 and 2026 datasets, so a rule appears as changed only if the published figure changed.

Minimum wage

Minimum wage: 2025 and 2026
Rule20252026Change
Minimum wage (SMI) a year16.576 €17.094 €+518 €

Social security (employee and employer)

Social security (employee and employer): 2025 and 2026
Rule20252026Change

Work income deduction (DA 61)

Work income deduction (DA 61): 2025 and 2026
Rule20252026Change
Deduction, at most340 €591 €+251 €
Full deduction up to pay of16.576 €17.094 €+518 €
Deduction gone at pay of18.276 €20.048 €+1772 €
Withdrawn per euro above the minimum wage20 %20 %No change

State scale (IRPF)

State scale (IRPF): 2025 and 2026
Rule20252026Change
First tramo: ends at12.450 €12.450 €No change
First tramo: rate9,5 %9,5 %No change
Second tramo: ends at20.200 €20.200 €No change
Second tramo: rate12 %12 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate15 %15 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate18,5 %18,5 %No change
Fifth tramo: ends at300.000 €300.000 €No change
Fifth tramo: rate22,5 %22,5 %No change
Sixth tramo: rate24,5 %24,5 %No change

Withholding scale

Withholding scale: 2025 and 2026
Rule20252026Change
First tramo: ends at12.450 €12.450 €No change
First tramo: rate19 %19 %No change
Second tramo: ends at20.200 €20.200 €No change
Second tramo: rate24 %24 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate30 %30 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate37 %37 %No change
Fifth tramo: ends at300.000 €300.000 €No change
Fifth tramo: rate45 %45 %No change
Sixth tramo: rate47 %47 %No change

Income tax (IRPF)

Income tax (IRPF): 2025 and 2026
Rule20252026Change
Calculator opens onMDMDNo change
Foral territories outside the common regimeModelledModelledNo change

Community scale, Andalucía

Community scale, Andalucía: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at13.000 €13.000 €No change
First tramo: rate9,5 %9,5 %No change
Second tramo: ends at21.100 €21.100 €No change
Second tramo: rate12 %12 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate15 %15 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate18,5 %18,5 %No change
Fifth tramo: rate22,5 %22,5 %No change

Community scale, Aragón

Community scale, Aragón: 2025 and 2026
Rule20252026Change

Community scale, Asturias

Community scale, Asturias: 2025 and 2026
Rule20252026Change

Community scale, Illes Balears

Community scale, Illes Balears: 2025 and 2026
Rule20252026Change

Community scale, Canarias

Community scale, Canarias: 2025 and 2026
Rule20252026Change

Community scale, Cantabria

Community scale, Cantabria: 2025 and 2026
Rule20252026Change

Community scale, Castilla-La Mancha

Community scale, Castilla-La Mancha: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at12.450 €12.450 €No change
First tramo: rate9,5 %9,5 %No change
Second tramo: ends at20.200 €20.200 €No change
Second tramo: rate12 %12 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate15 %15 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate18,5 %18,5 %No change
Fifth tramo: rate22,5 %22,5 %No change

Community scale, Castilla y León

Community scale, Castilla y León: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at12.450 €12.450 €No change
First tramo: rate9 %9 %No change
Second tramo: ends at20.200 €20.200 €No change
Second tramo: rate12 %12 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate14 %14 %No change
Fourth tramo: ends at53.407 €53.407 €No change
Fourth tramo: rate18,5 %18,5 %No change
Fifth tramo: rate21,5 %21,5 %No change

Community scale, Cataluña

Community scale, Cataluña: 2025 and 2026
Rule20252026Change

Community scale, Extremadura

Community scale, Extremadura: 2025 and 2026
Rule20252026Change

Community scale, Galicia

Community scale, Galicia: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at12.985 €12.985 €No change
First tramo: rate9 %9 %No change
Second tramo: ends at21.069 €21.069 €No change
Second tramo: rate11,65 %11,65 %No change
Third tramo: ends at35.200 €35.200 €No change
Third tramo: rate14,9 %14,9 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate18,4 %18,4 %No change
Fifth tramo: rate22,5 %22,5 %No change

Community scale, La Rioja

Community scale, La Rioja: 2025 and 2026
Rule20252026Change

Community scale, Madrid

Community scale, Madrid: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at13.362 €13.362 €No change
First tramo: rate8,5 %8,5 %No change
Second tramo: ends at19.005 €19.005 €No change
Second tramo: rate10,7 %10,7 %No change
Third tramo: ends at35.426 €35.426 €No change
Third tramo: rate12,8 %12,8 %No change
Fourth tramo: ends at57.320 €57.320 €No change
Fourth tramo: rate17,4 %17,4 %No change
Fifth tramo: rate20,5 %20,5 %No change

Community scale, Murcia

Community scale, Murcia: 2025 and 2026
Rule20252026Change
Scale published for tax year20252025No change
First tramo: ends at12.450 €12.450 €No change
First tramo: rate9,5 %9,5 %No change
Second tramo: ends at20.200 €20.200 €No change
Second tramo: rate11,2 %11,2 %No change
Third tramo: ends at34.000 €34.000 €No change
Third tramo: rate13,3 %13,3 %No change
Fourth tramo: ends at60.000 €60.000 €No change
Fourth tramo: rate17,9 %17,9 %No change
Fifth tramo: rate22,5 %22,5 %No change

Community scale, Comunitat Valenciana

Community scale, Comunitat Valenciana: 2025 and 2026
Rule20252026Change

Reductions and minimums

Reductions and minimums: 2025 and 2026
Rule20252026Change

Withholding (retención)

Withholding (retención): 2025 and 2026
Rule20252026Change
Withholding cap rate43 %43 %No change
Cap applies to pay up to35.200 €35.200 €No change
No withholding up to, general (0, 1, 2+ children)15.876 €, 16.342 €, 16.867 €15.876 €, 16.342 €, 16.867 €No change
No withholding up to, one earner in a couple17.197 €, 18.130 €, 19.262 €17.197 €, 18.130 €, 19.262 €No change
No withholding up to, single parent15.876 €, 17.644 €, 18.694 €15.876 €, 17.644 €, 18.694 €No change

Take-home pay under both years' rules

Annual take-home pay at each salary, worked out by the take-home pay calculator's own engine under the 2025 rules and the 2026 rules, with the calculator's opening assumptions for everything else.

Employee in Madrid

Take-home pay, Employee in Madrid, 2025 and 2026
Salary2025 take-home2026 take-homeChange a year
17.000 €15.635,63 €15.888,97 €+253,34 €
20.000 €16.786,45 €16.794,08 €+7,63 €
25.000 €20.045,68 €20.042,07 €-3,61 €
30.000 €23.421,75 €23.417,42 €-4,33 €
40.000 €30.166,61 €30.161,12 €-5,49 €
50.000 €36.162,06 €36.155,65 €-6,41 €
70.000 €48.221,71 €48.130,01 €-91,70 €
100.000 €65.291,32 €65.192,70 €-98,62 €

Employee in Cataluña

Take-home pay, Employee in Cataluña, 2025 and 2026
Salary2025 take-home2026 take-homeChange a year
17.000 €15.606,86 €15.888,97 €+282,11 €
20.000 €16.643,72 €16.651,51 €+7,79 €
25.000 €19.847,25 €19.843,62 €-3,63 €
30.000 €23.095,39 €23.091,25 €-4,14 €
40.000 €29.468,75 €29.463,75 €-5,00 €
50.000 €35.313,75 €35.307,50 €-6,25 €
70.000 €46.995,98 €46.905,89 €-90,09 €
100.000 €63.683,90 €63.590,47 €-93,43 €

Work out your own figure: take-home pay on 2026 rules or on 2025 rules.

Data sources

Both years' rules are read from datasets that record where each figure came from and when it applies. 2026 took effect on 1 January 2026.

  1. Spain: IRPF state and autonomous scales, social security and the 2026 withholding algorithm

    AEAT, Algoritmo de calculo del tipo de retencion, ejercicio 2026; AEAT, Manual practico Renta 2025: gravamen estatal (art. 63 LIRPF); AEAT, Manual practico Renta 2025: gravamen autonomico, one page per community; BOE-A-2026-7296, Orden PJC/297/2026 de cotizacion para 2026; BOE-A-2026-3815, Real Decreto 126/2026, salario minimo interprofesional 2026; AEAT, nota informativa sobre el Real Decreto-ley 5/2026 (deduccion DA 61 LIRPF).

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    The 2026 budget was not approved and 2025's is prorogued, so the year's payroll parameters were legislated by decree instead: Orden PJC/297/2026 sets the contribution bases and rates, Real Decreto 126/2026 the minimum wage of 17,094 euro, and Real Decreto-ley 5/2026 the new work income deduction. The state scale and the withholding scale are unchanged since 2021 and the personal and family minimum since 2015. Spain produces two different figures for the same salary: the payslip withholds a retencion on a single national scale that ignores the autonomous community, while the annual return charges the state scale plus the community's own. Both are computed here; the headline is the annual liability and the retencion is quoted alongside it. Not modelled: the four foral territories, Alava, Bizkaia, Gipuzkoa and Navarra, which levy IRPF under their own Concierto or Convenio with entirely separate tariffs, deductions and withholding tables, and which AEAT does not administer; the employer accident and occupational illness premium, which is a per-activity tariff with no single rate; joint filing, which does not exist in the withholding algorithm at all; disability minimums and the geographic mobility increase; income other than employment income; and Ceuta and Melilla. The 2026 minimum wage is widely reported as free of income tax, and it is, but only through the annual deduction below: a single minimum-wage earner with no children is still above the withholding threshold and has tax deducted every month, then recovers it.

    How we checked these figures

    AEAT publishes no static worked example, only an interactive withholding service, so the engine is pinned to the published algorithm rather than to an oracle: the two-scale subtraction, the 43% cap that binds below 35,200 euro, and the truncation of the withholding rate to two decimals. Both computations were checked independently at 20,000 euro of salary in Madrid, giving a retencion of 1,772.00 at a rate of 8.86% and an annual liability of 1,915.61 before the new deduction, and the engine reproduces both to the cent. Community scales are the AEAT-published tables for tax year 2025, which is the most recent consolidated set: AEAT publishes a year's scales only once that year has closed, so where a community has not legislated a change the same table remains in force, and the tax year of each is recorded so the results can say which they are.

  2. Spain: IRPF state and autonomous scales, social security and the 2025 withholding rules

    AEAT, Algoritmo de calculo del tipo de retencion, ejercicio 2026 (legislative history of the 2025 limits); AEAT, Manual practico Renta 2025: gravamen estatal (art. 63 LIRPF); AEAT, Manual practico Renta 2025: gravamen autonomico, one page per community; Seguridad Social, BNR 5/2025: Orden PJC/178/2025 de cotizacion para 2025; AEAT, nota informativa sobre la Ley 5/2025 (deduccion DA 61 LIRPF).

    Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.

    Tax year 2025. Orden PJC/178/2025 set the contribution bases and rates, including the first year of the solidarity contribution on pay above the maximum base and an MEI of 0.80%. The minimum wage was 16,576 euro a year, and Ley 5/2025 created the work income deduction (DA 61 LIRPF) of up to 340 euro for earners at or near it. The state scale and the withholding scale are unchanged since 2021, the personal and family minimum since 2015, and the withholding exemption limits since Real Decreto 142/2024. Spain produces two figures for the same salary: the payslip withholds a retencion on a single national scale, while the annual return charges the state scale plus the community's own; both are computed. Not modelled: the foral territories of Alava, Bizkaia, Gipuzkoa and Navarra; the employer accident premium; joint filing; disability minimums and the geographic mobility increase; income other than employment income; and Ceuta and Melilla.

    How we checked these figures

    Contribution bases and rates are Orden PJC/178/2025 as summarised in the Seguridad Social's BNR 5/2025: a maximum base of 4,909.50 euro a month, minimum bases of 1,929.00, 1,599.60, 1,391.70 and 1,381.20 euro, MEI 0.13% employee and 0.67% employer, and solidarity at 0.92%, 1% and 1.17% (employee 0.15%, 0.17% and 0.19%) above the maximum base, to 1.1 and 1.5 times it. Community scales are the AEAT tables for tax year 2025, the same ones the 2026 dataset carries, so no community change is reported between the two years.