Spain Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in Spain for the 2026 tax year.
Income Tax Brackets (IRPF) - 2026
Spain uses a progressive tax system (Impuesto sobre la Renta de las Personas Físicas). Rates shown are national rates; autonomous communities may add additional taxes.
| Bracket | Income Range | Rate |
|---|---|---|
| Tramo 1 | Up to €12,450 | 19% |
| Tramo 2 | €12,451 - €20,200 | 24% |
| Tramo 3 | €20,201 - €35,200 | 30% |
| Tramo 4 | €35,201 - €60,000 | 37% |
| Tramo 5 | €60,001 - €300,000 | 45% |
| Tramo 6 | Above €300,000 | 47% |
Personal Allowance (Mínimo Personal)
All taxpayers receive a personal allowance of €5,550. Additional allowances apply for taxpayers over 65 (€1,150) and over 75 (€1,400).
Social Security Contributions (Seguridad Social)
General Contingencies
4.7%Contingencias comunes - Employee share
Unemployment
1.55%Desempleo - Employee share
Training
0.1%Formación profesional - Employee share
MEI (Intergenerational)
0.15%Mecanismo de Equidad Intergeneracional - New for 2024+
Total Employee Contribution
6.5%Capped at €59,100/year (€4925/month)
Beckham Law (Régimen Especial)
Special tax regime for expats and highly skilled workers moving to Spain.
Key Details
- •Benefit: 24% flat tax rate on Spanish income
- •Threshold: Up to €600,000 annual income
- •Top Rate: 47% above €600,000
- •Duration: 6 years (year of arrival + 5 years)
Requirements: Not been tax resident in Spain for 5 years prior to arrival • Employed by a Spanish company or have a work contract • Apply within 6 months of starting work • Work performed mainly in Spain
Extra Payments (Pagas Extra)
14 Payments per Year
In Spain, employees typically receive 14 salary payments per year instead of 12. The two extra payments (pagas extra) are usually paid in June and December.
When you enter an annual salary in our calculator, it's divided by 14 to show your monthly payment amount. Some employers choose to prorate these payments into 12 monthly installments instead.
Calculate Your Take-Home Pay
Use our salary calculator to see exactly how much tax you'll pay based on these rates.
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