Spain income tax

Spain tax calculator

Enter your income to estimate what you would pay in Spain, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Spain?

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 digital nomad visa

Residence for International Teleworkers (Digital Nomad Visa, Law 14/2013)

• Income requirement: 200% of Spanish SMI; SMI 2026 = €1,221/mo x14/12 = €1,424.50, x2 = €2,849/mo (RD 126/2026)
• Initial length: 36 months · renewable
• Max stay: 1-yr visa if applied from a consulate abroad; 3-yr residence permit if applied in-country, renewable in 2-yr blocks up to 5 yrs, then long-term residence
• Tax on nomad income: Optional 24% flat rate up to €600k under the Beckham regime (Law 28/2022)
• Family / dependents: Yes

Official source: Residence for International Teleworkers (Digital Nomad Visa, Law 14/2013) · as of 2026

Spain expat & digital-nomad tax regime

Under the Beckham Law regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 24% instead of the 47% headline. This benefit is temporary or conditional (it runs for a limited period or requires you to stay non-resident), so treat it as a head start, not a permanent zero.

Official source: PwC Spain (Beckham)

Capital gains, wealth & property tax

• Capital gains: 19%-30% (savings tax base: 19% up to 6k, 21% 6k-50k, 23% 50k-200k, 27% 200k-300k, 30% over 300k)
• Wealth tax: Wealth tax of 0.2% to 3.5% on net wealth above the allowance

Inheritance & gift tax in Spain

7.65%-34% progressive by relationship & amount (state scale) Group I/II (spouse, descendants, ascendants) get large reductions/allowances; most autonomous communities bonify 95-99% so effective tax is near zero for close family

Corporate tax & VAT

The standard corporate profits tax is 25%.

How to become 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).

Banking in Spain

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Spain.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

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Spain tax treaties

Spain maintains around 93 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Spain tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 42 of Spain's partners:

Albania · Algeria · Argentina · Armenia · Azerbaijan · Bolivia · Bosnia and Herzegovina · Brazil · Cape Verde · China · Colombia · Dominican Republic · Ecuador · Egypt · El Salvador · France · Georgia · Germany · India · Indonesia · Iran · Kyrgyzstan · Mexico · Moldova · Morocco · Nigeria · North Macedonia · Pakistan · Philippines · Portugal · Senegal · South Africa · Tajikistan · Thailand · Trinidad and Tobago · Tunisia · Ukraine · United Kingdom · United States · Uzbekistan · Venezuela · Vietnam