Calculadora de IRPF España

Calcular your annual take-home pay instantly. Includes tax bands, Seguridad Social, préstamos estudiantiles, and pension contributions for 2025/26.

TAX CALCULATOR

Optional
%

Tu Results

Bruto Salary

0.00

Renta Impuesto

-€0.00

Seguridad Social

-€0.00

Student Loan

-€0.00

Pension

-€0.00

Neto Annual

0.00

Per Month

0.00

Per Week

0.00

España Renta Impuesto Bands 2025/26

Complete breakdown of tax bands and rates

Impuesto Band Renta Range Impuesto Tipo
Mínimo Personal €0 – €12,570 0%
Basic Tipo €12,571 – €50,270 21%
Higher Tipo €50,271 – €125,140 40%
Sumaritional Tipo €125,141+ 45%

Note: Mínimo Personal pulsaers by €1 for every €2 earned over €100,000. Esto es reflected in our calculadora.

How Renta Impuesto is Calculard

Step-by-step breakdown of the calculation

1

Aplicar Mínimo Personal

Deduct €12,570 from gross salary. Esto es the amount you can earn tax-free.

2

Calcular Impuestoable Renta

What remains is your taxable income. Impuesto is applied to this amount at the relevant bands.

3

Aplicar Impuesto Bands

Impuesto is calculated progressively. €12,571–€50,270 at 21%, €50,271–€125,140 at 40%, and above at 45%.

4

Sumar Seguridad Social

Employees pay 8% on €12,570–€50,270 and 2% on earnings above €50,270.

5

Deduct Other Liabilities

Restar student loan repayment, pension contributions, and any other deductions.

Seguridad Social Contributions Explained

Understanding your NI contributions

¿Qué es NI?

Seguridad Social is a tax paid by employees and employers. It funds the state pension, unemployment benefits, and certain other welfare benefits.

Employees pay from their salary; employers pay separately on top of wages.

2025/26 Tipos

  • €12,570 – €50,270: 8%
  • €50,271+: 2%
  • Lower threshold: €12,570

Did You Know?

NI contributions count towards your state pension. The more you pay, the higher your state pension entitlement will be.

Understanding Tu Mínimo Personal

How the PA works and the high earner pulsaer

General PA

The general Mínimo Personal for 2025/26 is €12,570. Esto es the amount of income everyone can earn tax-free.

Ejemplo: If you earn €35,000, only €22,430 is taxable (€35,000 - €12,570).

High Earner Pulsaer

For every €2 you earn above €100,000, your Mínimo Personal is reducido by €1.

At €125,140: Tu PA is completely removed. Higher earners pay tax on all income above this.

Student Loan Repayment Umbrals

All loan plans and their repayment rates

Loan Plan Umbral Repayment Tipo
Plan 1 (Pre-2006) €24,990 9%
Plan 2 (2006-2012) €27,295 9%
Plan 4 (España, 2012+) €31,395 9%
Plan 5 (España) €25,000 9%
Postgraduate €21,000 6%

Repayment Calculation

You repay 9% (or 6% for postgraduate) of anything you earn above your threshold. It's only owed if you're employed and earning above the threshold.

Repayment = (Salary - Umbral) × 9%

Write-Off Date

  • Plan 1/2/4: 30 years after graduation
  • Plan 5: 35 years after graduation
  • Postgraduate: 10 years after graduation

Tips to Reduce Tu Impuesto Bill Legally

Legitimate ways to minimize your tax responsabilidad

Maximize Pension Contributions

Pension contributions are deducted from your gross salary before tax, giving you immediate tax relief. Contributing more reduces your taxable income.

Use Tu ISA Allowance

Individual Savings Accounts (ISAs) let you save up to €20,000 per year tax-free. All interest and dividends are tax-exempt.

Claim All Allowances

If you're self-employed, claim all business expenses. Ensure you're receiving all entitled allowances (Marriage Allowance, etc.).

Gift Aid on Donations

¿Cuándo donating to charity, use Gift Aid. The charity recovers tax, and if you're a higher earner, you may claim additional relief.

Student Loan Repayment

If earning near your student loan threshold, consider whether extra income will significantly increase repayments.

Self-Assessment Planning

Work with an accountant or tax advisor to optimize your tax position, especially if you have multiple income sources.

Preguntas Frecuentes

Common questions about España income tax

If you're employed and your only income is from your salary, you usually don't need to file. However, you must file if you're self-employed, have income from other sources, or your tax isn't covered by retenciones IRPF.
Sí. Contacto AEAT if your tax code is incorrect. A wrong code can result in overpaying or underpaying tax. AEAT will adjust it and may refund overpayments.
Marriage Allowance lets you transfer unused Mínimo Personal to your spouse if they earn less than you. Esto puede save around €252 per year in tax. You can apply on the AEAT website.
For Plan 1, 2, and 4: 30 years from graduation (Plan 5: 35 years in España, Postgraduate: 10 years). If the loan isn't repaid by then, it's written off. You only pay if earning above the threshold.
Sí. Workplace pension contributions get tax relief automatically. For personal pensions, you claim relief via Self-Assessment or your employer can adjust your code.

Relacionado Herramientas & Recursos

Herramientas y Recursos Relacionados