Spain tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Spain tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 5 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 45.13% | 30% | 30% | 30% | 22.5% | 30%† |
| Comunidad de Madrid | 45.13% | 30% | 30% | 30% | 22.5% | 30%† |
| Catalonia (Cataluña) | 50.12% | 30% | 30% | 30% | 25% | 30%† |
| Andalusia (Andalucía) | 48.12% | 30% | 30% | 30% | 24% | 30%† |
| Valencia (Comunidad Valenciana) | 53.96% | 30% | 30% | 30% | 26.92% | 30%† |
| Aragón | 50.12% | 30% | 30% | 30% | 25% | 30%† |
| Principado de Asturias | 50.62% | 30% | 30% | 30% | 25.25% | 30%† |
| Illes Balears | 49.37% | 30% | 30% | 30% | 24.62% | 30%† |
| Canarias | 50.62% | 30% | 30% | 30% | 25.25% | 30%† |
| Cantabria | 49.12% | 30% | 30% | 30% | 24.5% | 30%† |
| Castilla-La Mancha | 47.13% | 30% | 30% | 30% | 23.5% | 30%† |
| Castilla y León | 46.13% | 30% | 30% | 30% | 23% | 30%† |
| Extremadura | 49.62% | 30% | 30% | 30% | 24.75% | 30%† |
| Galicia | 47.13% | 30% | 30% | 30% | 23.5% | 30%† |
| Región de Murcia | 47.13% | 30% | 30% | 30% | 23.5% | 30%† |
| La Rioja | 51.62% | 30% | 30% | 30% | 25.75% | 30%† |
| Basque Country (País Vasco) | 49.12% | 30% | 30% | 30% | 24.5% | 30%† |
| Navarra (Comunidad Foral) | 52.12% | 30% | 30% | 30% | 26% | 30%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Spain?
The top rate on a salary is 45.13% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 45% above EUR 300,000.
How are capital gains taxed in Spain?
The top rate on a long-term capital gain is 30% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Spain?
The top rate is 30% on dividends and 30% on interest under the general rule; some regions differ. Rental income is taxed at up to 22.5%.
How is crypto taxed in Spain?
Spain taxes a gain on crypto assets as a capital gain, at up to 30%.
Does Spain tax foreign income?
Yes. Spain taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Spain have a wealth tax?
Yes: Impuesto sobre el Patrimonio, taxed above EUR 700,000, top rate 3.5%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Spain have an exit tax for individuals?
Yes. Spain can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Spain have?
Our profiles list 2 regimes: Beckham Regime (Régimen Especial de Trabajadores Desplazados, art. 93 LIRPF) (up to 6 years); Startup Law Entrepreneur / Digital Nomad Extension (Ley 28/2022) (up to 6 years). Each has its own conditions.
When do you become tax resident in Spain?
The Spain day test (183-day rule): more than 183 days in the calendar year. You are also resident if the main centre of your business or economic interests is in Spain. If your spouse (not legally separated) and minor children live in Spain, Spain presumes you are resident.
Residence decides whether Spain taxes you on these rates. See the Spain day-count test and count your own days.
Sources
The Spain profile cites 8 sources for these rules, 8 of them from a government or a statute.
- BOE: Madrid DL 1/2010 arts 1–2 · official
- BOE: LIRPF arts 19, 56, 63, 74, 84, 93 · official
- Ley 35/2006 (LIRPF), arts. 56, 57, 63, 66, 74, 76 - texto consolidado · official, retrieved 2026-10-02
- BOE: Orden PJC/297/2026 arts 3, 4, 16, 17, 33 · official
- BOE: LGSS transitional provision 43 · official
- BOE: Valencia Ley 5/2026 art 19 and final provision 5 · official
- BOE: Ley 7/2024 final provision 7 (LIRPF arts 66, 76 and 93) · official, retrieved 2026-11-03
- Ley 35/2006 (LIRPF) arts. 45 and 48 - rent in the general base · official, retrieved 2026-10-24
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Spain with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Spain side by side with other countries, see every country or try the live demo.
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