Income Tax Calculator 2026

The brackets show the personal income tax calculated on the net income (turnover − expenses − allowances). The marginal rate indicates the tax rate applied to the last euro of profit.

Methodological note 2026: Tax brackets remain unchanged from 2025 (source: AEAT). Minimum thresholds under Articles 57–61 of the Personal Income Tax Act (LIRPF): taxpayer €5,550; 1st child €2,400; 2nd child €2,700; 3rd child €4,000; 4th and subsequent children €4,500. Each child can be marked individually as ‘meets’ or ‘does not meet’ the requirements (Article 58: under 25 years of age and income < €8,000). Parents, Art. 59: €1,150 (1st) and €2,550 (2nd and subsequent); eligibility criteria: aged over 65 or disability ≥33 per cent, living in the same household and income < €8,000. Ascendants (Art. 59): €1,150 (1st) and €2,550 (2nd and subsequent); requirements: aged over 65 or disability ≥33 per cent, living together and income < €8,000. Single parent/separated with custody: +€2,150 reduction in tax base; joint taxation: −€3,400 from tax base. Reduction on employment income (Art. 20): up to €14,000 net income → €6,498; degressive bracket up to €19,747. Social security contributions for employees ~6.35% (CC 4.70% + unemployment 1.55% + vocational training 0.10%). Self-employed person registered as a company: minimum tax base €1,424.60/month, minimum contribution €448/month (rate 31.4% incl. MEI 0.9%) not deducted from the personal income tax base in this model. Indicative calculation — does not include regional deductions or individual circumstances. Please contact GR International Advisors for personalised tax planning.