Spain's IRPF (Impuesto sobre la Renta de las Personas FÃsicas) is a six-bracket progressive tax from 19% to 47% — but your real tax bill depends on three additional factors. First, Spanish income tax is split between a national (state) component and a regional (autonomous community) component; the 19%–47% brackets shown are the standard combined scale (the state's own scale runs from 9.5% to 24.5% and the regional scale adds a similar amount), and each autonomous community sets its own regional scale, so your actual rate depends on where you live. Madrid applies the lowest regional rates (top combined ~45%); the Valencian Community the highest (top combined ~54%). Second, employee social security contributions of 6.5% apply on top of IRPF. Third, key deductions — the mÃnimo personal (personal allowance, €5,550 base) and the reducción por rendimientos del trabajo (work income reduction, up to €7,302 for lower earners) — bring effective rates meaningfully below headline rates. Qualifying expats can opt for the Beckham Law (régimen especial para trabajadores desplazados), paying a flat 24% on Spanish income for six years instead of the standard progressive scale.
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
Source: Agencia Tributaria
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Estimates include IRPF (national + Madrid regional rates) 6.5% employee social security and the solidarity contribution above the cap. MÃnimo personal (€5,550) and social security deduction applied to IRPF base. Madrid has Spain's lowest regional rates — add 5–9 percentage points for Catalonia or Valencia. These are approximate figures; use Agencia Tributaria's official calculator for exact amounts.
| Gross Salary | ~IRPF | Social Security | Effective Rate | ~Take-Home |
|---|---|---|---|---|
| €30,000 | ~€4,598 | €1,950 | ~21.8% | ~€23,452 |
| €50,000 | ~€10,560 | €3,250 | ~27.6% | ~€36,190 |
| €80,000 | ~€22,130 | €4,017 | ~32.7% | ~€53,853 |
| €120,000 | ~€39,290 | €4,110 | ~36.2% | ~€76,600 |
| €200,000 | ~€73,608 | €4,302 | ~39.0% | ~€122,090 |
| Component | Standard IRPF (Madrid) | Beckham Law |
|---|---|---|
| Income tax | ~€22,130 | €19,200 (24% flat) |
| Social security | €4,017 | €4,017 |
| Total tax | ~€26,147 | ~€23,217 |
| Take-home | ~€53,853 | ~€56,783 |
| Beckham Law saving | ~€2,930/year — saving grows significantly at higher incomes | |
| Region | Top Combined Rate | Note |
|---|---|---|
| Madrid | ~45% | Lowest in Spain; no effective wealth tax for most residents |
| AndalucÃa | ~47% | Significantly reduced rates since 2022 |
| Galicia | ~47% | Mid-range combined rates |
| Catalonia | ~50% | High regional rates; 9 regional brackets in the 2025 scale |
| Valencia | ~54% | Highest combined rate in mainland Spain |
Spain's IRPF has six standard combined tax brackets: 19% on income up to €12,450; 24% from €12,451–€20,200; 30% from €20,201–€35,200; 37% from €35,201–€60,000; 45% from €60,001–€300,000; and 47% above €300,000. This 19%–47% scale is the standard combined (state + regional) scale: the state's own scale runs from 9.5% to 24.5%, and each autonomous community applies its own regional scale alongside it (for example, Madrid's regional rates run from 8.5% to 20.5%). For most salaried workers, the combined national + regional rate is what matters — see the regional FAQ below for a comparison. On top of IRPF, employees pay 6.5% social security on their gross salary.
Two key deductions reduce your IRPF liability automatically. The mÃnimo personal (personal minimum allowance) is €5,550 per year; it is taxed at the lowest bracket rates rather than deducted, so it saves roughly €1,000–€1,055 in tax at any income level. The reducción por rendimientos del trabajo (employment income reduction) gives lower earners a deduction of up to €7,302 for net employment income up to €14,852; it then phases down and reaches zero at €19,747.50 of net employment income (it also requires other income of no more than €6,500). Social security contributions paid by the employee (6.5% of gross) are also deductible from the IRPF base. Pension contributions are deductible up to €1,500 per year. Mortgage interest on pre-2013 purchases attracts a 15% tax credit up to €9,040/year. Regional deductions vary — some communities offer additional reliefs for rent, education, or family circumstances.
The Beckham Law (régimen especial para trabajadores desplazados, expanded by Spain's 2023 Startup Law) allows qualifying individuals to pay a flat 24% tax rate on Spanish-source income for up to six years — the year of arrival plus five more. The 24% rate applies to income up to €600,000; above that, 47% applies. Eligibility requires: not having been a Spanish tax resident in the prior five years; moving to Spain for employment with a Spanish company, to manage a business, to carry out high-value economic activities (research, IT, financial services), or — since the 2023 reform — to work remotely for non-Spanish clients as a digital nomad. Under the regime, only Spanish-source income is taxed (foreign income is exempt); you are also exempt from wealth tax on foreign assets. You must apply within six months of registering with Spanish Social Security. Worked example: at €80,000 gross salary, Beckham Law IRPF = €19,200 (24%) vs approximately €22,130 under standard IRPF in Madrid — saving roughly €2,900 annually, before accounting for social security differences.
Spain's income tax is split roughly 50/50 between national and regional components. Each autonomous community sets its own regional scale. The result is meaningful differences in total tax depending on where you live. Madrid applies the lowest regional rates — combined top rate approximately 45% — and has historically offered regional bonuses reducing the effective burden further. The Valencian Community has Spain's highest combined top rate at approximately 54%. Catalonia reaches approximately 50% at the top bracket. AndalucÃa has significantly reduced its rates since 2022 and now sits closer to Madrid's level. The Basque Country and Navarra operate under separate foral regimes with different rules entirely. For high earners considering where to register residency, the Madrid–Valencia gap in the regional part of income tax is worth roughly €10,000 per year on a €200,000 salary (based on the 2025 regional scales published by Agencia Tributaria).
Employees pay 6.5% of their gross salary as social security contribution. The contribution base has a monthly cap (maximum €5,101.20/month in 2026, approximately €61,214/year), so higher earners pay roughly €3,979/year up to the cap, plus a small solidarity contribution (0.19%–0.24%) on earnings above it (about €4,017 in total at €80,000 and about €4,302 at €200,000). Employers pay an additional ~30.65% in fixed rates (23.60% common contingencies, 5.50% unemployment, 0.20% FOGASA, 0.60% training, 0.75% MEI) plus an accident-insurance premium that varies by sector (not visible to the employee but significantly increases the total employment cost). Self-employed workers (autónomos) operate under a different income-based system since 2023: contributions are roughly 31% of a base chosen within the range for your net income; the 2026 monthly bases run from €653.59 (lowest net-income tranche) to €5,101.20 (highest), so monthly quotas range from around €200 up to well over €1,500. Autónomos new to self-employment can access the tarifa plana: a flat €80/month for the first 12 months, regardless of income.
Spain taxes savings income (dividends, interest, and capital gains) on a separate scale from employment income. For 2025/2026, the combined national + regional rates on savings income are approximately: 19% on the first €6,000; 21% on €6,001–€50,000; 23% on €50,001–€200,000; 27% on €200,001–€300,000; 30% above €300,000. These rates are flat for all autonomous communities (no regional variation on savings income). Capital gains from selling assets (shares, funds, property) are taxed at these savings rates whatever the holding period; Spain does not distinguish short-term from long-term gains for this purpose.
Spain has two wealth taxes. The standard wealth tax (Impuesto sobre el Patrimonio) applies to net worldwide assets above €700,000 for residents (primary residence gets an exemption up to €300,000). Rates range from 0.2% to 3.5% depending on asset level and autonomous community. Madrid normally cancels the tax for its residents through a regional bonus (historically 100%; while the solidarity tax is in force, the bonus equals the wealth tax due minus the solidarity tax due), so Madrid residents below the solidarity-tax threshold owe no regional wealth tax. The solidarity tax on large fortunes (Impuesto de Solidaridad de las Grandes Fortunas), introduced in 2023 as a national backstop, applies to net assets above €3 million at rates of 1.7%–3.5%, regardless of the regional wealth tax treatment — so Madrid's regional exemption no longer protects very high-net-worth individuals. Non-residents pay wealth tax only on Spanish-sited assets.
The Spanish tax year is the calendar year. The 2025 income filing campaign (Campaña de la Renta) opens 8 April 2026 and closes 30 June 2026 — a longer window than most countries. Spain uses the borrador (draft return) system: Agencia Tributaria pre-populates your return using data from employers, banks, and other institutions. For most salaried employees, you simply review and confirm the borrador online (or via the app). If you have rental income, foreign assets, or complex situations, you may need to supplement or correct it. Residents holding foreign assets worth more than €50,000 in a category (bank accounts, securities, real estate) must also report them via Modelo 720 (filed 1 January–31 March; not required of those under the Beckham regime), and need to file again only if the value rises by more than €20,000. Tax due (if any) can be paid in two instalments — 60% in June, 40% by November.
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Last Updated: October 2026
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Last Updated: October 2026