2026 Income Tax Table: brackets, rates, and how much you need to withhold

With the arrival of the income tax season, one of the most common questions is always the same: will I owe money or get a refund? In most cases, the answer is directly related to the income tax (IRPF) withheld throughout the year.

Knowing the 2026 income tax brackets, the applicable rates, and how withholdings work is key to avoiding unexpected adjustments with the tax authorities, whether you are an employee, self-employed, or a company.

In this article, we review the 2026 IRPF brackets, how they are applied, the differences between taxable income and net taxable income, and the particularities you should consider based on your personal situation.

What are the IRPF brackets?

The IRPF is a progressive tax. This means that a single percentage is not applied to all income; instead, income is divided into brackets, each taxed at a different rate.

As income increases, the tax rate also increases, but only on the portion of income that exceeds the previous bracket. The rest continues to be taxed at lower rates.

This system aims for a fairer distribution of the tax burden, ensuring that those with higher incomes contribute proportionally more.

How IRPF withholdings work

For employees, IRPF is paid in advance monthly through payroll. The company withholds a percentage of the salary and submits it to the tax authorities as a prepayment of the annual tax.

Self-employed professionals, on the other hand, apply the withholding directly on their invoices (with some exceptions) and make quarterly installment payments.

When filing the tax return, the situation is regularized:

• If too much was withheld, the result will be a refund.
• If too little was withheld, the difference will need to be paid.

Taxable income vs. net taxable income: key differences

Before discussing brackets, it is important to distinguish two fundamental concepts:

• Taxable income: the sum of all income obtained during the fiscal year. It is divided into general income and savings income.
• Net taxable income: the result of applying the reductions provided by law to the taxable income, based on the taxpayer’s personal and family situation.

IRPF brackets are applied to the net taxable income, not gross income.

 

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2026 IRPF brackets for employment income

The general IRPF scale maintains the brackets introduced in previous years, with particular impact on higher incomes.

General IRPF 2026 table (total rate)

Annual income bracket	Applicable rate
Up to €12,450	19%
€12,450 – €20,200	24%
€20,200 – €35,200	30%
€35,200 – €60,000	37%
€60,000 – €300,000	45%
Over €300,000	47%

 

Note: The brackets shown are indicative and combine state rates with an average reference of regional rates. The actual withholding percentage may vary depending on the autonomous community and the taxpayer’s personal situation, according to the official tax authority algorithm.

State and regional IRPF in 2026

IRPF is a shared tax between the State and autonomous communities, so the final rate may vary depending on your place of residence.

State rates and total rate

Income bracket	State rate	Total rate
0 – €12,450	9.5%	19%
€12,450 – €20,200	12%	24%
€20,200 – €35,200	15%	30%
€35,200 – €60,000	18.5%	37%
€60,000 – €300,000	22.5%	45%
Over €300,000	24.5%	47%

 

Practical example: how IRPF is applied by brackets

A person with €22,000 annual income does not pay 30% on the entire amount. The calculation is done in parts:

Bracket	Applied base	Rate	Amount
Up to €12,450	€12,450	19%	€2,365.50
€12,450 – €20,200	€7,750	24%	€1,860
€20,200 – €22,000	€1,800	30%	€540

 

Total IRPF: €4,765.50

Is withholding IRPF on payroll mandatory?

In general, yes. Companies are required to apply the corresponding withholding based on income and the employee’s personal situation.

However, there are minimum thresholds exempt from withholding, which vary depending on family circumstances:

Annual thresholds without withholding

Taxpayer situation	0 children	1 child	2 or more children
Single, widowed or separated	–	€15,947	€17,100
Spouse without income > €1,500	€15,456	€16,481	€17,634
Other situations	€14,000	€14,516	€15,093

 

IRPF withholdings for self-employed in 2026

Self-employed individuals must apply withholding on their invoices according to the type of activity:

Activity	Withholding rate
Professional activities	15%
New self-employed (first 3 years)	7%
Agricultural and livestock activities	2%
Specific forestry and livestock activities	1% – 2%
Module-based activities	1%

 

2026 IRPF brackets for savings income

Savings base – state scale

Net taxable income	Base amount	Remaining base	Rate
0 – €6,000	€0	€6,000	9.5%
€6,000 – €50,000	€570	€44,000	10.5%
€50,000 – €200,000	€5,190	€150,000	11.5%
€200,000 – €300,000	€22,440	€100,000	13.5%
Over €300,000	€35,940	Remaining	14%

 

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How personal circumstances affect IRPF

IRPF considers personal and family circumstances through minimums and deductions:

• General personal minimum: €5,550.
• Increases for age, disability, and dependents.
• Deductions for maternity, large families, dependents with disabilities, and donations.

These reductions are subtracted before applying the tax rate, lowering the final amount.

How we can help at Adlanter

At Adlanter, we analyse your tax situation comprehensively so that you pay exactly what you should, no more, no less:

• Correct calculation of withholdings and adjustments.
• Advisory services for companies and self-employed professionals.
• Tax optimisation according to state and regional regulations.
• Tax planning to avoid surprises on your return.

If you want to review your 2026 IRPF withholdings or anticipate the result of your next tax return, we can talk anytime.