Spain Income Tax Rates 2026: Personal Tax Brackets, Allowances and Corporate Tax
Spain imposes personal income tax through the Impuesto sobre la Renta de las Personas Fisicas (IRPF). Resident individuals generally pay tax on worldwide income, subject to applicable exemptions, reliefs and double-taxation treaties. Tax rates depend on the type of income and, for general income, the autonomous community where the taxpayer is resident.
1. Legal framework and tax residency
The main statute is Law 35/2006 on personal income tax (IRPF), implemented by Royal Decree 439/2007. Under Article 9 of Law 35/2006, an individual may be a Spanish tax resident where they spend more than 183 days in Spain during the calendar year or where their main economic interests are located in Spain, subject to statutory rules and treaty considerations. Family-related presumptions may also apply.
Official legislation: Law 35/2006 (consolidated text) and Royal Decree 439/2007.
2. Personal income tax rates on general income
General taxable income includes, broadly, employment earnings, business and professional income and certain property income. The general IRPF tax is calculated using a state scale plus the relevant autonomous-community scale. Under Articles 63 and 74 of Law 35/2006, these scales are applied progressively, so higher marginal rates apply only to the relevant portion of taxable income.
State component of the general IRPF scale
| General taxable base (EUR) | State marginal rate |
|---|---|
| 0 to 12,450 | 9.5% |
| 12,450 to 20,200 | 12% |
| 20,200 to 35,200 | 15% |
| 35,200 to 60,000 | 18.5% |
| 60,000 to 300,000 | 22.5% |
| Above 300,000 | 24.5% |
These are state-component marginal rates, not total resident IRPF rates. The regional component and applicable personal and family minimum rules must also be considered. For tax-year-specific details consult the Spanish Tax Agency IRPF portal.
3. Savings income tax brackets
Under Articles 66 and 76 of Law 35/2006, as amended by Law 7/2024 with effect from 1 January 2025, savings income such as qualifying interest, dividends and capital gains is generally subject to the following combined progressive rates:
| Savings taxable base (EUR) | Combined marginal rate |
|---|---|
| Up to 6,000 | 19% |
| 6,000 to 50,000 | 21% |
| 50,000 to 200,000 | 23% |
| 200,000 to 300,000 | 27% |
| Above 300,000 | 30% |
Official reference: Tax Agency savings-income scales.
4. Personal income tax allowances and minimums
Articles 56 to 61 of Law 35/2006 govern the personal and family minimum, representing income needed to meet basic living needs. The general taxpayer minimum is EUR 5,550 per year, subject to the applicable rules and possible regional differences. It increases by EUR 1,150 for taxpayers older than 65, with a further EUR 1,400 for those older than 75. Additional minimums may apply for qualifying descendants, ascendants and disability.
Unlike a simple deduction from gross income, the personal and family minimum generally operates through the IRPF tax calculation. Employment expenses, reductions, deductions and tax credits are governed by separate provisions and eligibility conditions. See the Tax Agency explanation of personal and family minimums.
5. Corporate income tax rates in Spain in 2026
Corporate income tax (Impuesto sobre Sociedades) is primarily governed by Law 27/2014. Under Article 29 and the applicable transitional provisions, the general corporate income tax rate is 25% for tax periods beginning in 2026. Certain eligible entities have different rates:
| Entity category | 2026 rate |
|---|---|
| General corporate tax rate | 25% |
| Qualifying micro-enterprises (turnover below EUR 1 million) | 19% on first EUR 50,000 of taxable base; 21% on remainder |
| Qualifying small entities under Article 101 | 23% |
| Qualifying newly created entities and eligible startups | 15%, subject to statutory conditions |
Special categories, including certain financial institutions, cooperatives and other entities, may have different rates. Consult the official 2026 corporate tax rate table and Law 27/2014.
6. Non-resident income tax
Persons who are not Spanish tax residents may be liable to Impuesto sobre la Renta de no Residentes (IRNR) on certain Spanish-source income. The treatment depends on whether the income is earned through a permanent establishment, the type of income, the taxpayer's residence and any applicable tax treaty. IRNR is governed principally by Royal Legislative Decree 5/2004. See the official consolidated IRNR law.
7. Filing and payment of Spanish taxes
Spanish personal income tax is normally assessed by calendar year. Filing obligations, thresholds, deductions, withholding and deadlines depend on individual circumstances and the relevant tax year. Returns are commonly filed through the Spanish Tax Agency's online services. Corporate taxpayers follow separate return and payment rules.
For current procedures, forms and deadlines, use the Agencia Tributaria official website.
8. Historical context: Spain income tax in 2013
This page originally discussed Spanish personal income tax rates and allowances for 2013, including a four-band table and a EUR 5,131 personal allowance. Those historical figures are not a reliable description of the full combined national and regional tax liability and are superseded for present-day planning. For a historical return, consult the tax legislation and official agency instructions applicable to that specific year rather than applying current rates retrospectively.
Official Spanish tax resources
- Agencia Tributaria: personal income tax (IRPF)
- Agencia Tributaria: corporate income tax
- Official Gazette: consolidated Personal Income Tax Law
- Official Gazette: consolidated Corporate Income Tax Law
Disclaimer: This article provides general information and is not individualized tax advice. Tax law, regional scales, filing rules and eligibility criteria can change. Confirm the rules for your specific tax year with the Spanish Tax Agency or a qualified tax adviser.