Country tax profile · 2026
Spain income tax
How Spain taxes income
Spain taxes personal income at rates up to 47%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Spain and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Spain income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 12,450 EUR | 19% |
| up to 20,200 EUR | 24% |
| up to 35,200 EUR | 30% |
| up to 60,000 EUR | 37% |
| up to 300,000 EUR | 45% |
| over the top bracket | 47% |
National brackets; local or regional surcharges may apply on top.
How Spain's income tax compares
Spain's top income tax of 47% is the 14th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Norway (47.4%) · Curaçao (46.5%) · Iceland (46.29%) · Portugal (48%) · Luxembourg (45.78%) · United Kingdom (45%)
Who is a tax resident of Spain?
>183 days in Spain in a calendar year, or Spain being the main base/centre of economic interests (spouse/minor children residing in Spain is a rebuttable presumption).
Related Spain taxes
Moving to Spain?
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What is the income tax rate in Spain?
Spain taxes personal income at rates up to 47%. Residents taxed on worldwide income; no special nomad regime.
Can expats pay less income tax in Spain?
Yes. Under the Beckham Law regime, qualifying new residents pay about 24.0% instead of the 47% headline rate.