Spain Tax Brackets
Source-backed employee estimate for 2025-01-01 to 2025-12-31. Reference table: Community of Madrid; choose your actual jurisdiction below.
How Spain income tax works
Progressive tax applies to income after the supported deductions and personal allowance. Each band taxes only the portion inside it. These bands use the taxable income base; the initial table is for Community of Madrid.
Standard employment expenses: EUR 2000. The result includes the actual allowed amount and the marginal effect of tapering.
| Taxable annual income | Rate |
|---|---|
| EUR 0 - 12,450 | 9.5% |
| EUR 12,450 - 20,200 | 12% |
| EUR 20,200 - 35,200 | 15% |
| EUR 35,200 - 60,000 | 18.5% |
| EUR 60,000 - 300,000 | 22.5% |
| EUR 300,000 - and above | 24.5% |
Tax credits and reductions applied after the main tariff: State personal-minimum tax reduction. Their amounts depend on the supported income profile; they do not reduce additional taxes or contributions.
Additional schedules: Madrid regional income tax. These are calculated separately and included in the tax total. Component-specific credits are applied only to their own tax schedule.
The displayed tax total covers State and Madrid income tax. See the country assumptions for details.
Supported tax residences: Community of Madrid. The calculator applies the selected residence’s income-tax bands.
Calculation assumptions
- 2025 income-year reference for a single full-year Madrid resident aged 18-64 without dependants or disability, no other income.
- Actual annual statutory employee social contributions come from payslips; no universal contribution category, cap or solidarity-contribution amount is inferred.
- Ordinary taxable salary is gross less actual statutory contributions and EUR2,000 standard employment expenses. Taxable base must be at least EUR25,000, above the low-income employment reduction scope.
- State and Madrid taxes are calculated separately. State personal minimum EUR5,550 and Madrid minimum EUR5,956.65 reduce their respective tax charges, not taxable salary.
- No additional state or regional expense-based credits, savings income, pension deductions or joint assessment are claimed.
Coverage & limitations
Coverage: Standard · Rule version: ES-2025-v1 · Tax year: 2025 · Independent verification: pending.
- Limited employee reference only. Independent professional verification pending.
- No self-employment, other income, benefits in kind, disability exemptions, family reliefs, special expatriate regimes or voluntary deductions.
- Monthly net is annual cash after tax divided by twelve, not exact payroll withholding.
- Actual payslip contributions are required because rates depend on employment and insurance arrangements. Employer contributions are not estimated.
- 2025 income-year annual assessment only. Other autonomous communities, Navarre/Basque regimes and 2026 salary are not modelled.
- Regional and state tariff calculations are rounded to cents; official return rounding can differ.
Official sources
- 2025 state salary tariff - Agencia Tributaria
- 2025 Madrid regional tariff - Agencia Tributaria
- 2025 state and Madrid personal minima - Agencia Tributaria
- 2025 return manual - social contributions and employment expenses - Agencia Tributaria
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.