What are the income tax brackets in Spain for 2026?

Spain uses a progressive tax system where higher income is taxed at higher rates. Tax brackets vary by country - see the detailed breakdown on this page for exact thresholds and rates.

How much social security do I pay in Spain?

Social security contributions in Spain are typically split between employer and employee. The exact rates depend on various factors including income level and type of contribution.

Are there any tax credits available in Spain?

Yes, Spain offers various tax credits and deductions that can reduce your tax liability. Common credits include general tax credits, labor credits, and family-related deductions.

Official 2026 Rates

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 €61,214.4/year (€5101/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.

Tax data sources and review method

Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for Spain 2026 data on April 27, 2026.

Primary references

Calculation notes

Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
Regional or municipal tax differences are summarized when they materially affect employee income.
Use the salary calculator for estimated net pay because credits and contributions interact with gross income.

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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