🇪🇸 Spain Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Spain in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: sede.agenciatributaria.gob.es
Key Facts — 2026
- →Standard income tax: 19%–47% combined national + regional rates.
- →Beckham Law (Ley Beckham): flat 24% on employment income up to €600k for qualifying expats for 6 years.
- →Employee social security: ~6.35%; employer: ~29.83%.
- →Regional income taxes vary — Madrid is lowest at ~0.5% flat supplement; Catalonia is highest.
- →Autonomo (self-employed) social security: compulsory minimum contribution ~€200–€500/month.
- →Wealth tax (Impuesto sobre el Patrimonio): 0.2%–3.5% on assets above €700k (varies by region).
Top Rate
47%
Effective @ $100k
35%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 12,450 | 19% |
| 12,451 | EUR 20,200 | 24% |
| 20,201 | EUR 35,200 | 30% |
| 35,201 | EUR 60,000 | 37% |
| 60,001 | EUR 300,000 | 45% |
| 300,001 | No limit | 47% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| Social Security (employee) | employee | 6.35% | No cap |
| Social Security (employer) | employer | 29.83% | No cap |
Special Tax Regimes
Beckham Law (Ley Beckham)
24% flat rateUp to 6 yearsQualifying new residents pay a flat 24% on Spanish-source employment income up to €600,000 for 6 years.
Qualifiers: Employees or self-employed individuals who move to Spain for work and have not been Spanish tax residents in the prior 5 years; salary must be from a Spanish employer (or foreign entity with substance)
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.