What is the income tax rate in Spain for expats?

Spain uses a progressive tax system with rates from 19% to 47%. On a €60,000 salary (single filer), the effective rate is 32.9% with a net take-home of €40,252. Tax year: 2026.

How much tax will I pay on €100,000 in Spain?

A single filer earning €100,000 in Spain pays approximately €33,404 in income tax plus €3,979 in social contributions, for a total effective rate of 37.4%. Net take-home: €62,617.

Are there special tax regimes for expats in Spain?

Beckham Law (flat 24% up to €600k for 6 years; 5yr non-residency required since 2023).

What child tax benefits are available in Spain?

Spain offers a child allowance of €2,400 per child per year, which reduces your taxable income.

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Spain — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Agencia Tributaria / arintass.com / garrigues.com

Effective Rate

32.9%

Net Take-Home

€40,252

Marginal Rate

37%

Rank (of 20)

#11

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €12,450	19.0%	€2,366
€12,450 – €20,200	24.0%	€1,860
€20,200 – €35,200	30.0%	€4,500
€35,200 – €60,000	37.0%	€7,123
Total Income Tax		€15,848
+ Social Contributions	6.5%capped at €61,214	€3,900

Deductions Applied

Standard deduction: €5,550

Special Tax Regimes for Expats

Beckham Law (flat 24% up to €600k for 6 years; 5yr non-residency required since 2023)

Country-Specific Notes

Rates shown are combined state + regional (using general scale). Autonomous communities can vary.
Joint filing available for married couples but rarely beneficial.
Personal minimum: €5,550 (single), +€3,400 for first child.
Beckham Law: flat 24% on first €600k for 6 years for new residents. Only 5 years non-residency required (changed from 10).
Employee social contributions: common contingencies 4.70% + unemployment 1.55% + training 0.10% + MEI 0.15% = 6.50%.
Max contribution base: €5,101.20/mo (€61,214/yr) for 2026.
SMI (minimum wage): €1,424.40/mo (14 payments) = €19,942/yr for 2026.

How Spain compares

Effective tax rate at €60,000 gross, all 20 countries. Spain highlighted.

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Source: Agencia Tributaria / arintass.com / garrigues.com · Last updated: 2026-04 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.