IRPF Calculator

Renta 2026 estimate with general and savings bases.

Sabies que…? Com a nou autònom tens una reducció extra — A més de la Tarifa Plana, pots aplicar una reducció del 20% sobre els teus beneficis durant els teus dos primers anys amb guanys. No deixis escapar aquest estalvi fiscal.

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IRPF Calculator

Annual estimate for Renta 2026. State scale with optional regional adjustments.

Read more about the general base

If you are an employee, it's usually your general taxable base after reductions (not gross salary).

If you're self‑employed, it's usually your net profit for the year: income − deductible expenses.

It can vary by income type and reductions. Check your draft return if available.

Includes interest, dividends, and net capital gains.

Applied by subtracting the tax corresponding to the allowance.

Read more about allowances

Quick reference (AEAT IRPF 2026, state-level allowances):

General personal allowance: €5,550 (+€1,150 if > 65, +€1,400 additional if > 75).

Allowance per descendants: €2,400 (1st), €2,700 (2nd), €4,000 (3rd), €4,500 (4th+), plus €2,800 if under 3.

Allowance per ascendant: €1,150 for each ascendant > 65 (+€1,400 additional if > 75).

There are proration rules, disability allowances, and coexistence/income requirements. If your case is complex, check the official guidance.

Enter the sum of the four quarterly Model 130 payments made this year.

Common state deductions

Maternity deduction is 100 €/month per child. Nursery increase has an annual cap per child. If you already received advance payments, don't double count them.

Regional deductions

Enter the total amount for your region (rent, birth/adoption, large family, etc.).

Enable to split state and regional tax using regional rates.

Each region sets its own scale. You can enter your rates by bracket.

About IRPF

IRPF taxes personal income in Spain. The general tax is calculated using a progressive state scale and a regional scale over the general taxable base. This calculator estimates the general part and the savings base; other income types, special deductions, and specific situations may vary.

Indicative tool. Always consult a tax advisor for your case.