Spain Personal Income Tax
Detailed personal income tax rates and rules for Spain in 2026.
Spain applies a progressive personal income tax (IRPF - Impuesto sobre la Renta de las Personas Físicas) with general rates ranging from 19% to 47% at the national level. These rates are split between the state and regional governments (approximately 50/50). Spain's 17 autonomous communities can adjust their portion of the rates, resulting in effective top rates varying from about 45% to over 54% depending on the region. Catalonia and Valencia have some of the highest regional surcharges, while Madrid has among the lowest.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €12K | 19% |
| €12K – €20K | 24% |
| €20K – €35K | 30% |
| €35K – €60K | 37% |
| €60K – €300K | 45% |
| €300K+ | 47% |
Filing Deadline
June 30 of the following year (campaign period April-June)
Residency Rule
Individuals spending more than 183 days in Spain per calendar year, or whose center of vital interests or economic activity is in Spain, are considered tax residents. Residents are taxed on worldwide income. Spain also has an anti-avoidance rule presuming residency if the taxpayer's spouse and minor children reside in Spain.
Additional Notes
The Beckham Law (Régimen Especial para Trabajadores Desplazados) allows qualifying workers and entrepreneurs who move to Spain to elect non-resident tax status for up to 6 years (year of arrival plus 5). Under this regime, Spanish-source employment income is taxed at a flat 24% (up to €600,000; 47% above), and foreign-source income (except employment) is exempt. Digital nomad visa holders can also access this regime since 2023.
How Spain Income Tax compares
Spain’s top personal income tax rate of 47% is the 20th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
