🇪🇸 Tax Brackets2026 Tax Year
🇪🇸 Spain Tax Brackets 2026
Federal income tax brackets, social contributions, and deductions for Spain — updated for the 2026 tax year. Calculate Your Spain Take-Home Pay.
Key Takeaways
- 16 progressive tax brackets ranging from 19% to 47%
- 2Personal Allowance: €5,550
- 31 social contribution(s) for employees
Federal Income Tax Brackets (Single Filer)
| Income Range | Rate |
|---|---|
| €0 – €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| €300,000 – ∞ | 47% |
Deductions & Allowances
Personal Allowance: €5,550
Frequently Asked Questions
What are the Spain income tax brackets for 2026?
Spain uses a progressive income tax system with 6 brackets in 2026. The lowest rate is 19% and the highest marginal rate is 47%.
What is the top income tax rate in Spain?
The top marginal income tax rate in Spain for 2026 is 47%. This rate applies to taxable income above €300,000.
Does Spain have social security contributions?
Yes, Spain has 1 social contribution(s): Social Security (6.5% employee rate).
Social Contributions