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. The scale used here runs 19% up to 12,450 EUR, 24% to 20,200 EUR, 30% to 35,200 EUR, 37% to 60,000 EUR, 45% to 300,000 EUR and 47% above that.
Before applying the scale, the tool deducts the 5,550 EUR personal allowance plus child allowances: 2,400 EUR for one child, 5,100 EUR for two, 9,100 EUR for three and 13,700 EUR for four or more. 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 (national tranches, Articulos 63-65) and Generalitat Valenciana Ley 13/1997.
- -Beckham Law (Regimen Especial) 24% flat rate to EUR 600K - Articulo 93 Ley 35/2006.
- -Personal allowance and dependent bonuses (minimo personal y familiar) - Articulos 56-61 Ley 35/2006.
- -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.
A worked example
On a 50,000 EUR gross salary with no children, the taxable base after the 5,550 EUR allowance is 44,450 EUR. Working through the brackets produces 12,148 EUR of IRPF: an effective rate of 24.3% with a marginal rate of 37%. Net of tax you keep 37,852 EUR a year, about 2,704 EUR per month across 14 payments. Under Beckham the same salary would owe a flat 12,000 EUR, which is 148 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, 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.