IRPF by Autonomous Communities in Spain 2025

The Personal Income Tax (IRPF) in Spain is progressive and combines a national component with a regional one. This means that your net salary depends not only on your gross income but also on the autonomous community where you live. With our net salary calculator, you can find out your exact result adjusted to your region.

National IRPF Brackets 2025

Taxable base National rate
Up to €12,4509.5%
€12,450 – €20,20012%
€20,200 – €35,20015%
€35,200 – €60,00018.5%
€60,000 – €300,00022.5%
Over €300,00024.5%

These national rates are combined with regional ones, which are set independently by each autonomous community.

IRPF Comparison by Region (First Bracket)

Autonomous Community Rate applied up to €12,450
Madrid19%
Catalonia21%
Andalusia19%
Valencian Community19.5%
Basque Country23% (up to €14,500)
Navarre13% (up to €10,000)

Example of Regional Differences

For a worker earning €30,000 gross annually over 14 payments:

As seen, your region of residence can make a difference of up to €1,000 per year in your take-home pay.

Frequently Asked Questions about Regional IRPF

Why does IRPF vary by region?

Because each autonomous community has fiscal powers to set its own brackets and rates. This means living in Madrid or Catalonia can result in a different net salary for the same gross pay.

Can I calculate my exact IRPF by community?

Yes, with our net salary calculator you can select your community and get a precise estimation of your payslip.

Are these calculations official?

They are based on data published in the BOE and regional bulletins, but are for guidance only. The Spanish Tax Agency is the only entity with legal authority.

Do Navarre and the Basque Country have different rules?

Yes, as foral territories, they apply their own IRPF regulations, with specific brackets differing from the national ones.

Last update: September 2025