Spanish income tax on employment income runs through two parallel scales applied to the same taxable base: the escala general, a fixed national scale identical everywhere in Spain, and the escala autonómica, a regional scale that each of the 17 autonomous communities sets on its own and can adjust year to year. Your real marginal rate at any income level is simply the state rate plus your region's rate for that bracket, added together.
That regional scale is where the real variation lives. Madrid runs one of the lowest in the country, a five-bracket scale topping out at 20.5%, while the Comunidad Valenciana runs an eleven-bracket scale reaching 29.35% at the top. On the same gross salary, that difference alone is worth thousands of euros a year, before either region's deductions or allowances are even considered.
Social Security is unaffected by region: every column here applies the identical 6.50% employee contribution, capped at €61,214.40 a year for 2026, so all of the difference you see between regions comes from the income-tax lines alone.
This tool models five regions with solid, cross-verified 2026 bracket data: Madrid, Cataluña, Andalucía, Comunidad Valenciana, and Canarias. It excludes the mínimo personal y familiar and other deductions, and doesn't cover País Vasco or Navarra, both of which run entirely separate foral tax systems rather than a variation on the common regime.
