How this works
Spanish IRPF is shared between the State and the 17 Comunidades Autónomas. Half the tax (the tarifa estatal) is set nationally; the other half (the tarifa autonómica) is set by each region, and varies meaningfully — Madrid has cut its top rates aggressively while Catalunya runs among the highest. To stay useful without modelling all 17 regions, this calculator pairs the official 2024 state scale with a regional scale that mirrors it almost exactly — the result is a national average, accurate to within a percentage point for most regions and a few percentage points off for the outliers. The mínimo personal (€5,550 for under-65s) reduces the tax bill, not the taxable base: tax is computed on full income, then the mínimo's worth of tax at the lowest rates is subtracted. Excludes Seguridad Social (typically ~6.35 % deducted at source), specific deductions (maternity, dependants, large-family, mortgage), Comunidad-specific quirks (Basque Country and Navarra run their own systems entirely under the Convenio / Concierto), and capital-gains income (taxed on a separate base imponible del ahorro).
The formula
State scale 2024: 9.5 / 12 / 15 / 18.5 / 22.5 / 24.5 % at €12,450 / €20,200 / €35,200 / €60,000 / €300,000 / above. Regional scale used here mirrors the state scale except the top bracket caps at 22.5 % (a national average — Madrid stops at ~20.5 %, Catalunya runs to ~25.5 %). Mínimo personal is €5,550 for under-65s; €6,700 from 65; €8,100 from 75. Excludes mínimo por descendientes / ascendientes (which would extend the credit), reducciones por aportaciones a planes de pensiones, and the 30 % reducción applied to certain long-period incomes.
Example calculation
- Base imponible €30,000.
- State scale: 9.5 % × 12,450 + 12 % × 7,750 + 15 % × 9,800 ≈ €3,581. Mínimo credit ≈ 9.5 % × 5,550 ≈ €527. Net state ≈ €3,054.
- Regional same shape → another ≈ €3,054. IRPF total ≈ €6,108, effective rate ~20.4 %, neto ≈ €23,892.
Frequently asked questions
Why doesn't this match my real nómina exactly?
Three reasons. (1) Your nómina applies an estimated retención IRPF based on your CCAA's actual scale, your number of descendants and any other personal data your empresa knows — this calculator uses the national-average regional scale and no descendants. (2) Your nómina also deducts Seguridad Social (~6.35 % for typical employee contribution), which isn't IRPF. (3) The final IRPF is reconciled in your declaración anual (April – June), which is what this calculator targets — your monthly retención is usually within a few percentage points but can differ.
Does the regional scale really not matter much?
For most of Spain, mid-income earners, and the bottom four brackets — yes, you're within a percentage point of this calculator. Where it matters is the top bracket and a few specific Comunidades. Madrid's top combined rate is around 45 %, Catalunya's is closer to 50 %, and Asturias can hit similar highs. For a salary above €60k in those outliers, the discrepancy is real — use a CCAA-specific simulator like the AEAT one if precision matters there. We surface a national average rather than picking one CCAA so the number doesn't mislead the other 16.
What about Basque Country and Navarra?
They operate entirely outside the AEAT system under the Concierto Económico (Basque) and Convenio Económico (Navarra), with their own tax codes, brackets and IRPF rates. This calculator does not approximate them — figures for Bizkaia, Gipuzkoa, Araba or Navarra will be off in both directions depending on the bracket. For those four territorios use the Hacienda Foral of the respective province (Bizkaia, Gipuzkoa, Araba) or Hacienda de Navarra, which publish their own simulators.