Income tax
47% top rate
Tax at a glance
Spanien tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
30.6%
Corporate tax
25% headline
VAT (standard)
21%
Agencia Estatal de Administración Tributaria (AEAT) source: https://sede.agenciatributaria.gob.es/.
Taxes metrics for Spanien
| Metrik | Wert | Quelle | Aktualisiert |
|---|---|---|---|
| income_tax_employee_share_eur_year | 9.300 EUR/Jahr | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 7.609 EUR/Jahr | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 47% | 300000 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 12450 | 19% | Tramo estatal 2026 — primer tramo (IRPF estatal) |
| 12450 | 20200 | 24% | Tramo estatal |
| 20200 | 35200 | 30% | Tramo estatal |
| 35200 | 60000 | 37% | Tramo estatal |
| 60000 | 300000 | 45% | Tramo estatal |
| 300000 | 47% | Tramo estatal — nuevo tramo top 2024/2025/2026 |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| Seguridad Social (Régimen General) | 6.35 | 30.6 | 59828 | Contingencias comunes employee 4.7% + MEI 0.1% + desempleo 1.55% (general) + formación 0.1%; employer 23.6% CC + 5.5% AT/EP + 0.6% FOGASA + 0.6% FP + 0.2% MEI |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 25% | SME rate: 23% |
| Impuesto sobre Sociedades (IS) | 25% | Standard rate. 15% for newly incorporated companies (startups, 2 years if turnover < EUR 1M); 23% for SMEs with turnover < EUR 1M (transitioning to 25% from 2026 for most) |
| Plusvalía municipal (IIVTNU) | Local tax on property gains; up to 30% (capped 2026 reform) |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 21% | Reduced: 10% |
| Capital gains | 19% | Savings tax (base del ahorro): 19% up to EUR 6,000; 21% EUR 6,000-50,000; 23% EUR 50,000-200,000; 27% EUR 200,000-300,000; 30% above EUR 300,000. Applies to capital gains, dividends, interest. |
| Name | Status | Rate | Notes |
|---|---|---|---|
| Ley Beckham (IRNR régimen de impatriados) | active | 24% | Special regime for foreign workers relocating to Spain. Flat 24% on Spanish-source employment income up to EUR 600,000 (instead of progressive up to 47% + CCAA). 47% above EUR 600,000. Duration: 6 years. Requires not having been a Spanish tax resident in prior 5 years. Modified by Ley 28/2022 de Startups (extends regime to startup founders and digital nomads). Applies to A1 cert holders, inpatriates, digital nomads, and intra-EU teleworkers under certain conditions. |
| Régimen de impatriados (Impatriate regime — general) | active_legacy | —% | Pre-Beckham impatriate regime still available in some configurations. Flat 24% on employment income for foreign workers posted to Spain (modified IRNR Art. 93). |
Official handoff
| Name | Source | English page |
|---|---|---|
| Agencia Estatal de Administración Tributaria (AEAT) | https://sede.agenciatributaria.gob.es/ | English |
Local tax examples (DE)
Madrid
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Barcelona
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Valencia
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Zaragoza
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Sevilla
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Málaga
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Offizielle Quellen
FAQ
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Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.