Spain tax guide
Planning reference for Spain using EUR salary values.
This is not an official government calculation. Confirm final details with Spain Tax Agency or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident single employee under the common combined state and illustrative regional scale, with the general EUR 5,550 taxpayer allowance. Autonomous-community scales and allowances vary. General employee social security is included to the 2026 maximum base; the small progressive solidarity contribution above that base is excluded.
Reference details
| Currency | EUR |
|---|---|
| National tax label | State and Regional Income Tax |
| Personal allowance | 5,550 EUR |
| Employee contributions | General employee contribution of 6.5% up to the 2026 monthly maximum contribution base of EUR 5,101.21. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 19.0% | Up to 12,450 EUR |
| 2 | 24.0% | Up to 20,200 EUR |
| 3 | 30.0% | Up to 35,200 EUR |
| 4 | 37.0% | Up to 60,000 EUR |
| 5 | 45.0% | Up to 300,000 EUR |
| 6 | 47.0% | Top bracket and above |
Official source
Spain Tax Agency: https://sede.agenciatributaria.gob.es/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.