Add or remove Spanish IVA at 21%, 10%, 4% or 0%, with the recargo de equivalencia
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.Spain's general IVA rate is 21%, so 100 € before tax becomes 121 € and a price of 121 € with IVA included has a base of 100 €. The reduced rate is 10%, the super-reduced rate 4% and some donations carry 0%. A retailer in the recargo de equivalencia regime also pays 5.2%, 1.4% or 0.5%.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Type the amount in euros, or tap one of the example amounts.
Choose whether the amount is before IVA (add IVA) or already includes it (remove IVA).
Pick the rate: 21% general, 10% reduced, 4% super-reduced or 0%; switch on the recargo de equivalencia for a retailer in that regime.
Read the base, the IVA, the recargo and the total line by line, and the same amount at every rate.
This calculator adds IVA (impuesto sobre el valor añadido, Spain's VAT) to a net price or takes it out of a price that already includes it, and shows the base imponible, the IVA and the total line by line.
Which rate. The general rate of 21% applies to most goods and services. The reduced rate of 10% covers food in general, water, passenger transport, hotels and restaurants, and some housing and medical products. The super-reduced rate of 4% covers bread, milk, cheese, eggs, fruit, vegetables, olive oil, books, newspapers, medicines for people and some products for people with disabilities. The Agencia Tributaria lists 0% for donations of certain goods to non-profit entities. Electricity, gas and fuels went back to 21% after a temporary 10% from 22 March to 31 May or 30 June 2026.
Adding or removing IVA. To add IVA, multiply the base by 1.21 at the general rate. To take it out, divide the price by 1.21: 121 € becomes 100 € of base and 21 € of IVA. The calculator rounds to the cent and makes the base, the IVA and any recargo add back to the price typed.
Recargo de equivalencia. Shops run by individuals that sell mainly to the public are usually in this special regime: they do not file IVA returns, and their supplier adds a recargo on top of the IVA. It is 5.2% with the 21% rate, 1.4% with the 10% rate and 0.5% with the 4% rate (1.75% on tobacco), on the same base.
Canarias, Ceuta and Melilla. IVA does not apply there. The Canary Islands use the IGIC, whose general rate is 7%, and Ceuta and Melilla use the IPSI; this calculator does not work those out.
Related. For income tax, see the Spain Income Tax Calculator; for Mexico's 16%, the Mexico IVA Calculator; for Latin American payslips, the Mexico Net Salary Calculator and the Peru Net Salary Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
Divide the price by 1 plus the rate: by 1.21 at the general rate, 1.10 at the reduced rate or 1.04 at the super-reduced rate. A price of 121 € has a base of 100 € and 21 € of IVA; 50 € at 10% has a base of 45.45 € and 4.55 € of IVA.
IVA at 21% on 100 € is 21 €, so the price with IVA is 121 €. At the reduced rate of 10% the same 100 € pays 10 € and costs 110 €, and at the super-reduced rate of 4% it pays 4 € and costs 104 €.
Spain has a general IVA rate of 21%, a reduced rate of 10% and a super-reduced rate of 4%, set by articles 90 and 91 of Ley 37/1992. The Agencia Tributaria also lists 0% for donations of certain goods to non-profit entities. Exempt services, such as most healthcare and education, carry no IVA at all.
The supplier applies the recargo de equivalencia to the same base as the IVA: 5.2% with the 21% rate, 1.4% with the 10% rate and 0.5% with the 4% rate, or 1.75% on tobacco. On 100 € of goods at 21% the retailer pays 21 € of IVA plus 5.20 € of recargo, 126.20 € in all.
Retailers who are individuals, or entities such as comunidades de bienes made up of individuals, and who sell more than 80% to final consumers are in the recargo de equivalencia regime. Sellers of cars, jewellery, art, industrial machinery and some other goods are left out of it, says the Agencia Tributaria.
No. The Canary Islands charge the IGIC (Impuesto General Indirecto Canario) instead of IVA, with a general rate of 7% and other rates of 0%, 3%, 5%, 9.5%, 15% and 20%. Ceuta and Melilla use the IPSI. A sale from the mainland to the Canaries carries no Spanish IVA.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Spain IVA Calculator and anybody who knows can answer. No account needed.
Same job, other tools: Calculadora del Paro 2026 – Calcula tu paro 2026: cuantía mensual, mínimos, máximos y duración de la prestación · Despido Improcedente Calculator (Spain) – Despido improcedente: 33 days of pay a year up to 24 months; 45 days for time before 2012 · Calcular Finiquito 2026 – Calcula tu finiquito: días de sueldo, vacaciones no disfrutadas y pagas extra devengadas · Calculadora de Nómina 2026 – Calcula tu nómina 2026: retención de IRPF, Seguridad Social y neto de cada paga · Spain Net Salary Calculator – Sueldo bruto a neto in Spain for 2026, over 12 or 14 payments.
On the related tools: Pagas Extra Prorrateadas: Calculadora – Pagas extra prorrateadas o en 14 pagas: cuánto cobra al mes y cuánto lleva devengado.
More for Spain: all 7 Spain calculators.