COUNTRY REFERENCE
Spain income tax rates in 2025
These are the 2025 brackets a Spain employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2025
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| €0 — €12,450 | 9.5% + 9% | — | 18.5% |
| €12,450 — €13,748 | 12% + 9% | — | 21% |
| €13,748 — €19,422 | 12% + 11.5% | — | 23.5% |
| €19,422 — €20,200 | 12% + 14% | — | 26% |
| €20,200 — €35,200 | 15% + 14% | — | 29% |
| €35,200 — €35,924 | 18.5% + 14% | — | 32.5% |
| €35,924 — €57,566 | 18.5% + 18.5% | — | 37% |
| €57,566 — €60,000 | 18.5% + 23.5% | — | 42% |
| €60,000 — €93,268 | 22.5% + 23.5% | — | 46% |
| €93,268 — €123,745 | 22.5% + 25% | — | 47.5% |
| €123,745 — €300,000 | 22.5% + 26% | — | 48.5% |
| Above €300,000 | 24.5% + 26% | — | 50.5% |
Before you use these:Spain taxes the general tax base twice over: once on a state scale that is identical everywhere, and once on the scale of the autonomous community you are resident in. Your rate is the sum of the two, and only the second half moves when you move. The figures here are the scales for the 2025 tax year, taken from the tax agency's own practical manual. They apply to the general taxable base — the amount left after the deductions and reductions that come before the scale — not to your gross salary, and not after the personal and family allowance, which is applied to the result of the scale rather than subtracted before it. Fifteen communities appear here rather than seventeen. The Basque Country and Navarre run their own tax systems under the foral regime, and the state tax agency does not publish their scales at all.
Where in Spain you live changes the answer
Spain taxes the same income twice over: once on a state scale that is identical everywhere, and once on the scale of the autonomous community you are resident in. What you pay is the sum of the two, and only the second half changes when you move.
Rates above are the state scale plus Canarias. Show the state scale on its own
- Andalucía
- Aragón
- Asturias
- Canarias
- Cantabria
- Castilla y León
- Castilla-La Mancha
- Cataluña
- Comunitat Valenciana
- Extremadura
- Galicia
- Illes Balears
- La Rioja
- Madrid
- Murcia
What the same income costs in each community
| Community | €30,000 | €60,000 | €100,000 |
|---|---|---|---|
| Madrid | 22.4% | 28.6% | 34.4% |
| La Rioja | 22.4% | 29.0% | 36.2% |
| Cantabria | 22.9% | 29.1% | 35.7% |
| Murcia | 23.1% | 29.2% | 35.5% |
| Canarias | 23.2% | 29.5% | 36.2% |
| Castilla y León | 23.4% | 29.8% | 35.5% |
| Extremadura | 23.4% | 30.8% | 37.0% |
| Galicia | 23.4% | 29.5% | 35.7% |
| Asturias | 23.5% | 30.3% | 36.3% |
| Comunitat Valenciana | 23.5% | 30.5% | 37.7% |
| Illes Balears | 23.6% | 29.8% | 35.4% |
| Aragón | 23.7% | 29.9% | 36.4% |
| Andalucía | 23.7% | 29.8% | 35.9% |
| Castilla-La Mancha | 23.9% | 29.8% | 35.9% |
| Cataluña | 24.1% | 30.7% | 36.2% |
How this table is worked outEach figure is the tax the two scales produce on that amount of general taxable base, divided by the amount — the state scale plus that community's own, and nothing else. It is not a payslip: the personal and family allowance, deductions and social security contributions all sit outside these scales, and every one of them lowers what you actually pay. Use it to compare communities with each other, not to predict your net salary.
At €100,000 of taxable base the gap between Madrid and Cataluña comes to about €1,840 a year — for identical work at an identical salary.
What these rates do not tell you
- Tax credits are not included. Everyone in employment gets a general credit, and most also get an employment credit; both reduce the tax due substantially. Multiplying your salary by the rate above gives a figure higher than you will actually pay.
- A special regime for arrivals from abroad, where one exists, changes the calculation entirely — see the tax regime page for this country.
- Employer contributions sit outside these rates. They cost your employer money but do not come out of your gross salary, so they do not change your net pay.
- Personal circumstances move the result: dependants, a second income, a mortgage, foreign assets, treaty relief. That is why this page shows the published brackets rather than a net-pay figure we cannot stand behind.
Photo: Zarateman · CC0
Photo: Ingo Mehling · CC BY-SA 4.0
More about Spain
- Spain's digital nomad visa income requirement, derived from the law
For 2026 the figure is €2,849 a month for a single applicant. Here is the arithmetic it comes from — and why the other numbers you have seen are not wrong so much as answering a different question.
- Spain's two highly qualified routes now ask the same salary
€41,356.36 a year, either way. The EU Blue Card and the national authorisation were priced apart for years; since June 2026 they are not. The difference that is left is whether you can qualify for less.
- Moving from the Netherlands to Spain
- Moving from Spain to Portugal
Quoting a figure from this page
Every number here is checked against the authority that publishes it, on the date shown. Those numbers change without announcement — one on this site was correct for three months and then quietly was not. So if you quote a figure, quote the date with it, and check the source before you rely on it.
Career Space, “Spain income tax rates in 2025”. Checked 2026-08-29. https://career-space.com/en/salary/spain
Sources
- 01Manual práctico de Renta 2025 — Gravamen estatal, escala general del IRPF (art. 63.1.1º Ley IRPF)Agencia Tributaria (AEAT) ·
- 02Manual práctico de Renta 2025 — Gravamen autonómico, escalas de las Comunidades Autónomas (art. 74.1.1º Ley IRPF)Agencia Tributaria (AEAT) ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.