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 in Spain if I earn 50,000 EUR per year?
Spain uses a progressive tax system with six income tax brackets. For a 50,000 EUR salary in Madrid, you would pay both state and regional income tax (Madrid rates mirror the state rates), with your income taxed at rates ranging from 9.5% to 18.5% across the brackets, plus social security contributions of 6.48% on your gross salary, capped at 3,817.63 EUR annually. You would also benefit from a personal allowance of 5,550 EUR and a flat employment expenses deduction of 2,000 EUR, which reduce your taxable income.
What is the Solidarity Contribution in Spain and who has to pay it?
The Solidarity Contribution is a new tax effective from January 2025 that applies to employees earning above the maximum social security base of 58,914 EUR annually. The contribution is tiered, starting at 0.1528% for income between 58,914 and 64,805 EUR, increasing to 0.1943% for income above 88,371 EUR, and is deductible from your taxable income.
Does Spain have different tax rates depending on which region I live in?
Yes, Spain's income tax system includes both state and regional (autonomous community) taxes. This calculator uses Madrid as the default region, where the regional tax brackets and rates mirror the state brackets, but rates vary significantly by region. If you relocate to a different autonomous community, your overall tax burden could change, so it is important to check the specific region's tax rates.
What deductions can I claim on my Spanish income tax return?
Spain offers a personal allowance of 5,550 EUR that reduces your taxable income, plus a flat employment expenses deduction of 2,000 EUR. If you earn below 14,852.50 EUR, you may also qualify for a low income employment reduction of up to 7,302 EUR. Additionally, employee social security contributions (6.48% capped at 3,817.63 EUR) and the Solidarity Contribution are deductible from your taxable income.
How many income tax brackets does Spain have?
Spain has six progressive income tax brackets ranging from 9.5% on the first 12,450 EUR of income to 24.5% on income above 300,000 EUR. Both state and Madrid regional income taxes use the same bracket structure, meaning your total marginal tax rate can reach approximately 49% when both levels are combined at the highest income levels.
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