ES · Europe · EUR
Spain
Tax rates
Income Tax
48.6%
Top rate, progressive scale
Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
21%
Standard rate
Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31Capital Gains Tax
30%
Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31Crypto Tax
30%
Wealth Tax
3.5%
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Spain using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 9.5% |
| EUR 12,450 | 12% |
| EUR 20,200 | 15% |
| EUR 35,200 | 18.5% |
| EUR 60,000 | 22.5% |
| EUR 300,000 | 24.5% |
Escala general ESTATAL (state scale) only, IRPF 2025, per Ley 35/2006 del IRPF — Spain's 17 autonomous communities each legislate an additional, independent regional scale (escala autonómica) that combines with this state scale to determine actual liability; combined top marginal rates commonly range roughly 45–54% depending on region of residence. Excludes the regional scale and social security contributions. Top bracket shown (24.5%) is the state-only rate; the stored headline rate (48.5757%) reflects OECD's state+regional combined calculation, not this state-only schedule.
VAT
In practice
- Filing
VAT self-assessments (Modelo 303) are generally filed quarterly, due the 1st-20th of the month following each quarter (1st-30th of January for the fourth quarter); businesses registered in the Monthly VAT Refund Register file monthly instead.
Source: Agencia Tributaria — Manual Grandes Empresas: 5.2.1. IVA. Modelo 303 · as of 2026-03-26- Exemptions
Financial and insurance activities, medical activities, and educational services are VAT-exempt with no right to deduct input VAT. Intra-EU supplies of goods and exports are also treated as VAT-exempt, but, unlike the other exemptions, do carry the right to deduct input VAT if certain requirements are met.
Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31
Capital Gains Tax
Spain taxes capital gains on listed shares as savings income, on a progressive scale separate from general income. The scale runs from 19% on the first EUR 6,000 up to a top rate of 30% on savings income above EUR 300,000 a year.
In practice
- Exemptions
A gain from selling a taxpayer's home is exempt in the same proportion as the sale proceeds reinvested in a new home within two years. Gains from asset transfers by taxpayers over 65 are exempt if the proceeds, up to EUR 240,000, are used within six months to set up a life annuity for the taxpayer.
Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31
Crypto Tax
Spain taxes an individual investor's gains from buying and selling, or exchanging, virtual currencies as a capital gain (ganancia patrimonial), which forms part of the savings income tax base (base imponible del ahorro) alongside gains from other investments, under Article 46(b) of the Personal Income Tax Law. The gain is the difference between the transfer value and the acquisition value.
Wealth Tax
Spain has two parallel layers of individual net wealth taxation. The regional Impuesto sobre el Patrimonio (IP) is progressive from 0.2% on the first €167,129.45 to 3.5% above €10,695,996.06, set independently by each of the 17 autonomous communities — six apply a 100% rebate eliminating it. The national Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF), now permanent, is a complementary state-level top-up on net wealth above €3,000,000 that cannot be devolved to the regions: 0% to €3M, 1.7% on the next €2,347,998.03, rising to 3.5% above €10,695,996.06, with any regional IP paid credited against it. The ITSGF guarantees a minimum 3.5% top marginal rate nationwide regardless of regional IP rebates.