Spain Tax Calculator (2026)
Income tax rates and take-home pay for Spain
Using Madrid for state/regional taxes. Region selection coming soon.
Spain Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| State - First Bracket | €0 - €12,450 | 9.5% |
| State - Second Bracket | €12,450 - €20,200 | 12.0% |
| State - Third Bracket | €20,200 - €35,200 | 15.0% |
| State - Fourth Bracket | €35,200 - €60,000 | 18.5% |
| State - Fifth Bracket | €60,000 - €300,000 | 22.5% |
| State - Top Bracket | €300,000+ | 24.5% |
Personal allowance: €5,550
Madrid Regional Income Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Regional - First Bracket | €0 - €12,450 | 9.5% |
| Regional - Second Bracket | €12,450 - €20,200 | 12.0% |
| Regional - Third Bracket | €20,200 - €35,200 | 15.0% |
| Regional - Fourth Bracket | €35,200 - €60,000 | 18.5% |
| Regional - Fifth Bracket | €60,000 - €300,000 | 22.5% |
| Regional - Top Bracket | €300,000+ | 24.5% |
State allowance: €5,550
Social Security General Contribution
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Rate | €0+ | 6.5% |
Capped at €3,818 per year
Solidarity Contribution (Excess Salary)
| Bracket | Income Range | Rate |
|---|---|---|
| Below Max Base | €0 - €58,914 | 0.0% |
| Tier 1 (Up to +10%) | €58,914 - €64,805 | 0.2% |
| Tier 2 (+10% to +50%) | €64,805 - €88,371 | 0.2% |
| Tier 3 (Above +50%) | €88,371+ | 0.2% |
Key Facts
Tax Year
2025
Currency
EUR
Top Rate
24.5%
Brackets
6 brackets
Allowance
€5,550
Social Contributions
2 items
Assumptions
- · Federal and Subnational income tax brackets are estimated using a 50/50 split of the statutory withholding guideline provided in the source.
- · The 'Other Expenses' deduction of EUR 2,000 is applied as a flat income-based deduction.
- · The new Solidarity Contribution (effective Jan 2025) is modeled for employees on salary exceeding the maximum social security base.
- · Church tax and autonomous community-specific tax credits beyond standard allowances are excluded.
Frequently asked questions
How much income tax will I pay on my salary in Spain?
Spain has a progressive income tax system with 6 brackets ranging from 9.5% on your first EUR 12,450 of income up to 24.5% on income above EUR 300,000. You'll also pay Madrid regional income tax at the same rates (since this calculator uses Madrid as the default region), plus social security contributions of 6.48% on your gross salary, capped at EUR 3,817.63 per year. The exact amount depends on your total income and which bracket you fall into.
What is the Solidarity Contribution and do I have to pay it?
Spain introduced a new Solidarity Contribution effective January 2025 for employees earning above the maximum social security base of EUR 58,914. The rate ranges from 0.1528% to 0.1943% depending on how much your salary exceeds this threshold, with higher earners paying the highest rate. This contribution is deductible from your taxable income, so it reduces your overall tax burden.
Do I get any tax deductions or allowances in Spain?
Yes, you receive a personal allowance of EUR 5,550 from both state and regional taxes, plus a flat employment expenses deduction of EUR 2,000. If your income is below EUR 14,852.50, you may also qualify for a Low Income Employment Reduction of up to EUR 7,302. These deductions reduce your taxable income before tax is calculated.
Will my take-home pay be different if I work in a different Spanish region?
Yes, regional income tax rates vary across Spain's autonomous communities, and this calculator uses Madrid as the default region. If you work in a different region like Barcelona (Catalonia) or Seville (Andalusia), your regional tax rates and any region-specific tax credits or deductions may differ, so your final take-home pay could be higher or lower. You should check the rates for your specific region if it's not Madrid.
How are social security contributions calculated and are they deductible?
Social security contributions are calculated at 6.48% of your gross salary, with a maximum annual contribution of EUR 3,817.63. These contributions are deductible from your income before calculating income tax, which means they reduce both your taxable income and your overall tax liability.
What happens if my salary exceeds the social security contribution cap?
Once your gross salary reaches the maximum social security base of EUR 58,914, your employee contributions are capped at EUR 3,817.63 for the year and you stop paying the standard 6.48% rate. However, if you earn above this amount, you'll then start paying the Solidarity Contribution on the excess income, which is a small additional tax to fund social programs.
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