Spain Tax Calculator (2026)
Income tax rates and take-home pay for Spain
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Spain Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket (state withholding scale) | €0 - €12,450 | 19.0% |
| Second bracket (state withholding scale) | €12,450 - €20,200 | 24.0% |
| Third bracket (state withholding scale) | €20,200 - €35,200 | 30.0% |
| Fourth bracket (state withholding scale) | €35,200 - €60,000 | 37.0% |
| Fifth bracket (state withholding scale) | €60,000 - €300,000 | 45.0% |
| Sixth bracket (state withholding scale) | €300,000+ | 47.0% |
Personal allowance: €5,550
Social security contribution (employee)
| Bracket | Income Range | Rate |
|---|---|---|
| General rate (6.5%) | €0+ | 6.5% |
Solidarity contribution on high earners (employee portion)
| Bracket | Income Range | Rate |
|---|---|---|
| First tier (0 to 10% above maximum base) | €61,215 - €67,326 | 0.2% |
| Second tier (10 to 50% above maximum base) | €67,326 - €102,050 | 0.2% |
| Third tier (50%+ above maximum base) | €102,050+ | 0.2% |
Key Facts
Tax Year
2025
Currency
EUR
Top Rate
47.0%
Brackets
6 brackets
Allowance
€5,550
Social Contributions
2 items
Assumptions
- · Uses state-level (national) progressive income tax rates for general taxable income only; autonomous community rates vary and are not included in this representative model.
- · Social security contributions use the general regime rates for standard employment contracts.
- · Employee solidarity contribution on high earners applies to salary above the maximum contribution base (EUR 5,101.20 monthly in 2026).
- · Savings income (dividends, interest, capital gains) is taxed separately at fixed rates (19-30%) and is not modeled here; this schema covers employment/general income only.
- · Personal allowance of EUR 5,550 applies for a standard resident employee aged 35 with no dependents; higher allowances for age 65+ and disability are not included.
- · Employer-only social contributions (30.65% + variable occupational accident rate) are excluded.
- · Optional pension plan contributions (deductible up to EUR 1,500 annually) are not included as a mandatory social contribution.
- · Tax credits and non-employment deductions (charitable donations, political contributions, etc.) are excluded from this salary comparison model.
- · The 'Other expenses' employment deduction of EUR 2,000 is included as an income-based deduction.
- · No church tax applies in Spain.
Frequently asked questions
What are the income tax brackets in Spain?
Spain uses a progressive tax system with six income tax brackets ranging from 19% on the first EUR 12,450 of income up to 47% on income above EUR 300,000. The brackets increase gradually: 24% (EUR 12,450-20,200), 30% (EUR 20,200-35,200), 37% (EUR 35,200-60,000), and 45% (EUR 60,000-300,000). Everyone also gets a personal allowance of EUR 5,550 that reduces taxable income.
How much do employees pay in social security contributions in Spain?
Employees in Spain pay a standard social security contribution of 6.5% on their gross income, which is deductible from taxable income. Additionally, high earners above EUR 61,215 pay a solidarity contribution on top of this, which ranges from 0.1661% to 0.2168% depending on income level and is not tax deductible.
Do I pay income tax on all types of income in Spain?
This calculator covers employment and general income only. Savings income like dividends, interest, and capital gains are taxed separately at fixed rates between 19% and 30%, which are not included in this model. If you have investment income, you'll need to calculate those taxes separately.
Does Spain have regional income taxes I should know about?
Spain's autonomous communities set their own tax rates in addition to the national rates shown here, so your total tax burden varies depending on which region you live and work in. This calculator uses the state-level national rates as a representative model, but your actual taxes may differ based on your specific region.
What deductions can I claim on my Spanish income tax?
You get a EUR 5,550 personal allowance and a flat EUR 2,000 employment expenses deduction automatically applied to your income. Social security contributions are also deductible from your taxable income, though the solidarity contribution for high earners is not deductible.
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