🇪🇸 Spain
ES / ESP #51
Nomad Score
68.0
Cities
74
🇪🇸 SPAIN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Tax is split between state (50%) and regional autonomous community (50%) rates
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
28.0%
Savings income taxed at 19-28% progressive rates. Transfers of assets: 19-30%.
Savings income taxed at 19-28% progressive rates. Transfers of assets: 19-30%.
Social Security (Employee)
6.5%
Social Security (Employer)
30.7%
SS Cap (Annual)
EUR 56,844
Dividend Withholding
19.0%
Interest Withholding
19.0%
Royalty Withholding
24.0%
Wealth Tax
3.50%
Inheritance Tax
34.0%
Treaty Count
96
Digital Services Tax
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Ley Beckham (Inbound Assignees)
Special tax regime for inbound workers allowing non-resident taxation at 24% fla... |
Flat rate | 24.0% | 6yr | Active |
🏠 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
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
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 Mar 23, 2026)
PIT rates, CIT, VAT, withholding, social security, Beckham Law -
Agencia Tributaria
(accessed Mar 23, 2026)
Official state brackets and IRPF rates
🔗 RELATED
🧭 CONTINUE EXPLORING SPAIN