🇪🇸 Spain Statutory Tax Guide
Spain Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Agencia Estatal de Administración Tributaria (AEAT).
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📜 Statutory Authority & Legal Framework
In Spain, personal income taxation is administered by the Agencia Estatal de Administración Tributaria (AEAT) under the authority of Ley 35/2006 del IRPF.
Spanish state and autonomic IRPF scales ranging from 19% to 47% with 6.35% employee social security.
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta €12,450 (19%) | 19.0% | Tier 1 |
| €12,450 – €20,200 (24%) | 24.0% | Tier 2 |
| €20,200 – €35,200 (30%) | 30.0% | Tier 3 |
| €35,200 – €60,000 (37%) | 37.0% | Tier 4 |
| €60,000 – €300,000 (45%) | 45.0% | Tier 5 |
| Más de €300,000 (47%) | 47.0% | Tier 6 |
🛡️ Mandatory Social Security & Pension Contributions
Seguridad Social Trabajador
Employee Share: 6.3%
Employer Share: 29.9%
Frequently Asked Questions: Spain Taxation
What are the income tax brackets in Spain? ↓
Spain operates a progressive tax system administered by Agencia Estatal de Administración Tributaria (AEAT) under Ley 35/2006 del IRPF.
What social security or pension contributions apply in Spain? ↓
Mandatory contributions include: Seguridad Social Trabajador (6.3%).