5 tax brackets from 19% to 47%
Spain's hidden advantage: the Beckham Law lets qualifying expats pay flat 24% (vs 47% top rate) for 6 years. A €80,000 earner pays roughly €25,000 under normal IRPF vs €19,200 under Beckham Law—saving €5,800/year. Regional trap: Catalonia and Andalucía have higher rates than Madrid. Wealth tax applies above €700,000.
Spain uses a progressive income tax system (IRPF - Impuesto sobre la Renta de las Personas Físicas) with rates from 19% to 47% across 6 brackets. Spanish tax is split between state (50%) and regional (50%) rates—so your actual tax depends on which autonomous community you live in. Madrid has the lowest regional rates; Catalonia and Andalucía are higher. The Beckham Law lets qualifying expats pay a flat 24% rate for 6 years instead of up to 47%. Spain also has a wealth tax (Impuesto sobre el Patrimonio) on assets above €700,000. Social security adds roughly 6.35% for employees. Filing deadline is typically April-June via Agencia Tributaria. Use our calculator to estimate your Spanish tax liability.
| Taxable Income | Tax Rate |
|---|---|
| €0 - €12,450 | 19% |
| €12,450 - €20,200 | 24% |
| €20,200 - €35,200 | 30% |
| €35,200 - €60,000 | 37% |
| €60,000 - €300,000 | 45% |
| Over €300,000 | 47% |
Note: These are marginal rates - you only pay the higher rate on income within each bracket.
Source: Agencia Tributaria
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Get Paid as a Contractor →Spain has 6 state brackets: 19% up to €12,450, 24% from €12,450-€20,200, 30% from €20,200-€35,200, 37% from €35,200-€60,000, 45% from €60,000-€300,000, and 47% above €300,000. Regional rates add to these—total rates vary by autonomous community. Madrid is lowest; Catalonia is highest.
The Beckham Law (Régimen Especial para Trabajadores Desplazados) lets qualifying expats pay a flat 24% tax rate on Spanish income for 6 years, versus up to 47% for residents. Requirements: not Spanish tax resident in prior 5 years, employed by Spanish company or posted to Spain, and Spanish income under €600,000. Also provides exemption from wealth tax and inheritance tax on foreign assets.
Spain's wealth tax (Impuesto sobre el Patrimonio) applies to worldwide assets above €700,000 for residents (€3,000,000 in Madrid which effectively exempts most). Rates range 0.2% to 3.5% depending on region. Non-residents pay only on Spanish assets. The tax was temporarily abolished then reinstated—check current status. Primary residence has a €300,000 exemption.
The Spanish tax year follows the calendar year. Filing period (Campaña de la Renta) typically runs April 3 to June 30 for the prior year. Online filing via Agencia Tributaria is standard. Spain uses a borrador system—they pre-fill your return based on employer/bank data. If you agree, you can simply confirm it.
Spanish income tax is split 50% state, 50% regional. Autonomous communities set their own regional rates. Madrid has the lowest combined rates (43.5% top bracket). Catalonia, Andalucía, and Valencia have the highest (54%+ top combined). If you can choose where to establish residency, this difference can save thousands annually.
Last Updated: March 2026