Income tax in Spain 2026

You pay Spanish income tax on a six-band general scale from 19% to 47%, but only half of it is fixed nationally — your region sets the other half, moving the real rates up or down.

Allowances work in reverse: the €5,550 personal allowance and family amounts are taxed at zero by crediting back the scale rates on them, rather than reducing income directly.

Move to Spain for work and the Beckham election can replace all of this with a flat 24% for six years.

At a glance

top rate: 47% above €300,000 (standard combined scale; regions vary)
entry band: 19% on the first €12,450
tax year basis: Calendar year
filing deadline: Early April – 30 June; pay 60% then, the rest by 5 November
residency basis: Residents taxed on worldwide income
regime flag: Beckham regime: flat 24% on Spanish income to €600,000

Rates

General income scale (2026, standard state + regional halves)

Band (EUR)	Rate on this band	Note
0 – 12,450	19%	Personal and family allowances are credited back at these rates
12,451 – 20,200	24%
20,201 – 35,200	30%
35,201 – 60,000	37%
60,001 – 300,000	45%
Over 300,000	47%	Your region's scale can push the true top rate higher or lower

Marginal rates apply within each band.

Thresholds & allowances

Personal allowance€5,550 (€6,700 from age 65; €8,100 from 75)
Joint filing adds a €3,400 reduction for the household
Child allowances€2,400 / €2,700 / €4,000 / €4,500 for the 1st–4th+ child
Children under 25 at home earning below €8,000; €2,800 extra per child under 3
Salary allowanceUp to €6,500
For net employment income under €19,747.50; everyone also deducts €2,000 of standard work expenses
Foreign-workdays exemptionUp to €60,100 a year
Work physically done abroad for a foreign business, where a comparable income tax exists
Severance exemptionUp to €180,000
For legally mandated dismissal compensation
Pension contributionsDeductible to €1,500 a year
Rises by up to €8,500 more via employer (or matched occupational) contributions

Residency

Residency trigger

You are tax resident after more than 183 days in Spain during the calendar year, or if your economic life — business, work, main interests — is centred there. A spouse and minor children living in Spain create a presumption you are too. Spaniards who move to a listed non-cooperative jurisdiction stay taxable as residents for the year of the move plus 4 more.

Non-resident treatment

Non-residents pay a separate income tax only on Spanish-source income — see the withholding page. EU residents earning 75%+ of their income in Spain can opt into the resident rules instead.

Notes

Income splits into two boxes: the general scale shown here, and a separate 19%–30% savings scale for dividends, interest and capital gains.
Income built up over more than 2 years (a bonus scheme payout, for example) can enter the tax at 70% of its amount, on up to €300,000 — one of Spain's few smoothing tools.
The self-employed file quarterly (20 April, 20 July, 20 October, 30 January) with advance payments of roughly 20% of running profit.
Landlords renting long-term housing keep a 50% reduction on net rent for contracts from 2024 (up to 90% in stressed rental zones); older contracts kept 60%.
Income earned in Ceuta and Melilla enjoys a 60% tax credit.
The Basque Country and Navarre run their own separate income tax systems — none of the figures here apply there.

FAQ

What is the top income tax rate in Spain?

47% on the standard combined scale, above €300,000 — but regions control half the scale, so the true top marginal rate differs by region.

How does the Beckham regime work?

Qualifying newcomers (not Spanish-resident in the previous 5 years, moving for work — including remote employees since 2023) pay a flat 24% on Spanish income up to €600,000 (47% above) for the arrival year plus 5 more, with most foreign income outside Spanish tax. You must elect within 6 months.

When is the Spanish tax return due?

Between early April and 30 June for the previous calendar year. You can pay 60% at filing and the remaining 40% by 5 November.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See income tax in other countries

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