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Spain flagSpain tax guide 2026

Spain taxes residents on worldwide income through a two-part system: a general scale reaching 47% (your region sets half of it, so the true top rate varies by where you live) and a separate savings scale of 19%–30% for dividends, interest and capital gains. Add a wealth tax with a €3-million solidarity backstop, steep but heavily region-dependent inheritance tax, and the famous Beckham regime capping inbound workers at 24%, and location within Spain matters almost as much as moving there.

Rate range
19% – 47% general scale (regions adjust); 19% – 30% on savings income
Key allowance
Personal allowance €5,550 (more from age 65); salary allowance up to €6,500 for net pay under €19,747.50
Tax year
Calendar year
Filing deadline
Early April – 30 June following the tax year

Taxes covered

Special regimes

  • Beckham regime (special regime for inbound workers)

    Move to Spain for work and pay a flat 24% on Spanish employment income up to €600,000 (47% above), with most foreign income left untaxed, for the arrival year plus 5 more.

  • Digital-nomad gateway

    Since 2023 the Beckham election is open to remote employees, qualifying entrepreneurs and highly skilled startup staff — plus a spouse and children under 25 who move with them.

  • Wealth tax + solidarity tax

    Net assets are taxed on a 0.2%–3.5% scale after a €700,000 general exemption (plus €300,000 for your home); a state solidarity tax on fortunes above €3 million backstops regions that rebate their own wealth tax.

  • Foreign-workdays exemption

    Salary earned working abroad for a foreign business can be exempt up to €60,100 a year if a comparable income tax exists there.

  • Regional patchwork

    The 17 autonomous regions set half the income tax scale and much of wealth and inheritance taxation — the same income can face meaningfully different bills in Madrid, Valencia or Catalonia.

Recent changes

  • 2025-01The top savings rate rose from 28% to 30% on income above €300,000.
  • 2025-01A solidarity quota now charges salary above the social security cap — 2026 tiers run 1.15% to 1.46%, split between employer and employee.
  • 2026-01The intergenerational-equity pension charge rose to 0.9% of the contribution base (employee share 0.15%).

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