Your Spanish income tax, bracket by bracket
Plug in a gross annual income and your dependent children, and we estimate your IRPF with the 2026 brackets used in the Comunidad Valenciana, plus an optional side-by-side with the Beckham flat rate.
What this calculator does
Enter your gross annual income and dependent children, and the tool estimates your Spanish income tax (IRPF) using the 2026 brackets applied in the Comunidad Valenciana. You get the total tax owed, your effective and marginal rates, and your net pay both annually and per month over Spain's customary 14 payments. A toggle compares your bill against the Beckham regime's flat rate so you can see at a glance whether the special inbound-expat regime would pay off in your case.
The 2026 brackets behind the math
IRPF is progressive: each slice of income is taxed at its own rate, and the bill is the sum of a state scale and a regional one. In the Comunidad Valenciana the two combine into 16 bands for 2026, from 18.3% on the first 12,000 EUR to 53.85% above 300,000 EUR, after the regional cut in Ley 5/2026 (8.8% to 29.35% on the Valencian part).
The tool first takes off the flat 2,000 EUR of deductible employment expenses, then credits the personal and family minimum the way Modelo 100 does: the scale is run over the minimum (5,550 EUR, plus 2,400 EUR for one child, 5,100 EUR for two, 9,100 EUR for three and 13,600 EUR for four or more, 10% higher on the Valencian part) and that amount is subtracted from the tax. The Beckham comparison applies a flat 24% on income up to 600,000 EUR and 47% beyond that cap.
IRPF Calculator (Personal Income Tax)
Estimate your Spanish personal income tax with the 2026 progressive brackets and compare it side-by-side with Beckham Law if you qualify. Single filer, employment income only.
Your total taxable income before any tax. Spanish salaries are normally paid in 14 cheques, but the annual figure is what matters here.
Each dependent gives a personal allowance bonus. Kept simple here - actual deduction depends on age and shared custody.
Beckham Law applies to qualifying employees recruited to work in Spain (and DNV holders) for the first 6 tax years. 24% flat on income up to EUR 600,000.
Your IRPF Picture
Beckham saves you
Estimate, not a quote
Single filer, employment income only, no Beckham election filed yet. Does not include Social Security retentions, regional deductions beyond the headline scale, capital gains, or savings income (which has its own brackets). Talk to a Spanish tax advisor before relying on this for any planning.
Sources
- -Combined state + Comunidad Valenciana IRPF brackets 2026 - Ley 35/2006 (state scale, Articulo 63) and Ley 13/1997 de la Generalitat as amended by Ley 5/2026 (Valencian scale).
- -Beckham Law (Regimen Especial) 24% flat rate to EUR 600K - Articulo 93 Ley 35/2006.
- -Personal and family minimum, credited at the scale rates (minimo personal y familiar) - Articulos 56-61 and 63 Ley 35/2006; 10% uplift on the Valencian part, Articulo 2 bis Ley 13/1997.
- -AEAT 2026 IRPF instructions and Modelo 100 calculation rules.
Want a real Beckham vs IRPF projection?
We work with bilingual tax advisors who file Modelo 149 (Beckham election) and run side-by-side scenarios for your specific contract and bonuses. Try our take-home calculator for a detailed projection.
A worked example
On a 50,000 EUR gross salary with no children, the base after the 2,000 EUR employment-expense deduction is 48,000 EUR. Running the state and Valencian scales over it and crediting the personal minimum produces about 12,216 EUR of IRPF: an effective rate of 24.4% with a marginal rate of 37.9%. Net of tax you keep roughly 37,784 EUR a year, about 2,699 EUR per month across 14 payments. Under Beckham the same salary would owe a flat 12,000 EUR, which is 216 EUR less.
Who this is for, and what it is not
Use this tool if you are weighing a Spanish job offer, moving to Valencia as an employee or remote worker, or comparing the regular regime against Beckham before electing. It is an estimate, not tax or legal advice. It leaves out social security contributions, the reduction for low employment income, joint filing, regional deductions and credits, savings and investment income, and the eligibility conditions of the Beckham regime itself. Confirm your situation with a gestoria before filing your Modelo 100.