- Capital gains tax rate 28 30
- Income tax brackets updated
ES
Spain
ES · ESP · #51 · 74 cities
Nomad score
67/100
Compare
Top income tax
47.0%
effective 54.0%
Corporate tax
25.0%
IVA
21.0%
standard rate
Tax residency
183 days
99 tax treaties
Spain tax profile
Data year: 2026
- Tax system
- Worldwide Tax is split between state (50%) and regional autonomous community (50%) rates
- Top PIT rate
- 47.0% (eff. 54.0%)
- Corporate tax rate
- 25.0%
- IVA
- 21.0%
- Capital gains tax
- 30.0% Savings income taxed at 19-30% progressive rates. Transfers of assets: 19-30% (legacy pre-1995 holdings may use transitional relief).
- Social security (employee)
- 6.5%
- Social security (employer)
- 30.7%
- Social security cap (annual)
- EUR 61,214
- Dividend withholding
- 19.0%
- Interest withholding
- 19.0%
- Royalty withholding
- 24.0%
- Wealth tax
- 3.50%
- Inheritance tax
- 34.0%
- Treaty count
- 99
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 12,450 | 19.0% |
| EUR 12,450 | EUR 20,200 | 24.0% |
| EUR 20,200 | EUR 35,200 | 30.0% |
| EUR 35,200 | EUR 60,000 | 37.0% |
| EUR 60,000 | EUR 300,000 | 45.0% |
| EUR 300,000 | and above | 47.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Ley Beckham (Inbound Assignees) Special tax regime for inbound workers allowing non-resident taxation at 24% fla... | 24.0% | 6yr | Active |
Tax flags
Digital Services Tax
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in calendar year, or center of economic/vital interests is in Spain
- Exit tax
- Yes Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA countries
- CFC rules
- Yes CFC rules apply when >50% held in entity taxed at <75% of equivalent Spanish tax
- Non-dom regime
- Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600k for inbound workers
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- PwC Spain Tax Summary (accessed Oct 9, 2026) PIT withholding scale, savings rates, CIT, VAT, withholding, social security, Beckham Law, DST
- Agencia Tributaria (accessed Oct 9, 2026) 2026 IRPF withholding algorithm and retention tables
- Ministerio de Hacienda — CDI (accessed Oct 9, 2026) 99 double taxation conventions in force (103 signed)