Spain IRPF withholding calculator 2026
Find out what percentage of income tax your employer in Spain should withhold this year and how much that means per payment.
Spain IRPF withholding calculator: what it is and how it works
IRPF withholding is the part of your salary your employer deducts every month and pays to the Spanish Tax Agency in advance of your income tax. The rate is not fixed: your employer calculates it under the IRPF regulations from your expected annual pay and the personal details you provide on form 145, such as children, dependent parents, disability or maintenance payments.
The calculation starts from annual pay, subtracts Social Security, €2,000 of expenses and the earned-income reduction, applies the withholding scale (19 % to 47 %) and deducts the tax corresponding to your personal and family allowance. The result divided by your salary is your withholding rate. On low salaries below the exempt thresholds, the rate may be 0 %.
How to use it
- Enter your gross annual salary and contract type.
- Enter your family situation, children, age, disability and dependent parents.
- See your withholding rate and what it means per year and per payment.
Rate = [scale(base) − scale(personal and family allowance)] ÷ annual pay × 100Worked example
With €30,000 gross, single and without children, the rate is 16.42 %. If you are married to a spouse with no income and have two children, one under 3, it falls to 11.25 %.
Frequently asked questions
Can I ask for more tax to be withheld?
Yes. You can ask your employer in writing to apply a higher rate than the one calculated, so that your annual return results in a refund or a smaller payment.
Why is withholding only an advance?
Because the final tax is calculated in the following year’s income tax return, with all your income, deductions and the regional scale. The difference is paid or refunded.
What is form 145?
The form you use to tell your employer about your personal and family situation. If you do not update it when things change, withholding may be wrong.
Is there a minimum rate?
Generally no, but on temporary contracts shorter than one year the withholding rate is at least 2 %.