🇪🇸 Income Tax Calculator Spain 2026

Spain has a progressive income tax system (IRPF) split between the state and autonomous communities. With rates ranging from 19% to 47%, Spain offers a tax-favorable regime for new residents (Beckham Law) and has a complete social protection system.

2026 IRPF Tax Brackets (State + Regional)

Rates shown are combined (state + average regional). Regional rates vary by community.

Taxable Income	State Rate	Regional (avg)	Combined
Up to €12,450	9.5%	9.5%	19%
€12,450 - €20,200	12%	12%	24%
€20,200 - €35,200	15%	15%	30%
€35,200 - €60,000	18.5%	18.5%	37%
€60,000 - €300,000	22.5%	22.5%	45%
Above €300,000	24.5%	22.5%	47%

Regional Variations (Autonomous Communities)

Each autonomous community sets its own rates. The difference can exceed 4 points for high incomes.

Social Contributions Breakdown

Beckham Law (Special Regime for New Residents)

Main Deductions and Allowances

Spain vs France Comparison

Criteria	🇪🇸 Spain	🇫🇷 France
Maximum income tax rate	47%	45%
Top rate threshold	€300,000	€177,106
Employee social contributions	~6.35%	~22%
Employer social contributions	~30%	~45%
Special regime for expats	Beckham Law (24%)	Inpatriate regime
Cost of living	20-30% lower	Reference
Exit tax	Gains >€4M	Gains >€800k

Why Choose Spain?

Recent Tax Reforms in Spain

Spain's tax landscape continues to evolve, with several notable reforms affecting both residents and expatriates. The Beckham Law (Regimen de Impatriados), originally introduced in 2005 and reformed in 2023, remains one of Spain's most attractive features for incoming workers. Under the revised regime, qualifying individuals who establish tax residence in Spain can elect to be taxed as non-residents for six years (the year of arrival plus five subsequent years), paying a flat 24% tax rate on Spanish-source employment income up to EUR 600,000, with excess taxed at 47%. Importantly, the 2023 reform expanded eligibility to include digital nomads and remote workers moving to Spain, not just company-transferred employees. Spain has also introduced the Startups Law (Ley de Startups), which offers reduced corporate tax rates and extends favorable personal tax treatment to founders and employees of qualifying innovative startups. On the wealth tax front, the Impuesto Temporal de Solidaridad de las Grandes Fortunas (Temporary Solidarity Tax on Large Fortunes) was introduced in 2023 as a national wealth tax of 1.7% to 3.5% on net assets exceeding EUR 3 million, aimed at preventing wealthy taxpayers from relocating to regions like Madrid that had abolished their regional wealth tax. The autonomous communities retain significant power to adjust tax rates and deductions, meaning your effective tax rate can vary substantially depending on whether you live in Catalonia, Andalusia, Madrid, or the Basque Country. Several regions have been competing to attract residents by offering reduced rates on income tax, inheritance tax, and wealth tax.

Key Tax Deadlines and Filing Calendar

The Spanish tax year aligns with the calendar year (January 1 to December 31). The annual income tax return (Declaracion de la Renta) must be filed between April and June 30 of the following year through the Agencia Tributaria's online platform (Renta Web). The tax authority provides a draft declaration (borrador) for most taxpayers based on information reported by employers, banks, and other entities. Taxpayers can review, modify, and confirm this draft or submit a fully customized return. Employees in Spain have income tax withheld at source (retenciones) by their employer based on official withholding tables that account for salary level, marital status, and number of dependents. Self-employed workers (autonomos) must make quarterly advance payments (pagos fraccionados) of IRPF using Form 130 by April 20, July 20, October 20, and January 20. Quarterly VAT returns (Modelo 303) follow the same schedule. Spain also requires the Modelo 720 annual declaration of foreign assets if any category (bank accounts, securities, real estate) exceeds EUR 50,000, with the filing deadline in March. Failure to file the Modelo 720 previously carried severe penalties, though the European Court of Justice ruled these disproportionate in 2022, leading to a reduction in sanctions. The tax authority has been investing heavily in data analytics and cross-border information exchange, making it increasingly difficult to avoid reporting obligations.

Tips for Foreign Workers and Expats in Spain

Spain is one of the top destinations for European expatriates, attracting workers and retirees with its climate, culture, and relatively affordable cost of living outside the major cities. If you are relocating, obtaining your NIE (Numero de Identidad de Extranjero) is the essential first step, as this tax identification number is required for employment, property purchases, and virtually all official transactions. You become a Spanish tax resident if you spend more than 183 days in Spain during a calendar year, or if your center of economic interests or family is based in Spain. As a resident, you are subject to IRPF on your worldwide income, including foreign rental income, overseas pensions, and investment returns. Spain classifies income into two categories: renta general (general income, including salary, self-employment, and rental income, taxed at progressive rates) and renta del ahorro (savings income, including dividends, interest, and capital gains, taxed at 19-28%). The social security system (Seguridad Social) requires employee contributions of approximately 6.35% of gross salary, significantly lower than France's 22% employee share, though employer contributions of around 30% are substantial. Workers relocating from within the EU benefit from social security coordination regulations that ensure periods of contribution in different member states are aggregated for pension and benefit calculations.