Spain Tax Guide
In 2026, the headline personal income tax rate in Spain is 47% and the corporate tax rate is 25%. Checked against official guidance on 8 November 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 47%
- Corporate
- 25%
- Special regime
- Yes
At a glance
| Personal income tax (headline rate) | 47% |
|---|---|
| Corporate tax | 25% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Spain income tax brackets 2026
Each rate applies only to the part of taxable income inside its band, so the rate on your whole income is lower than the top rate you reach.
State scale
| Taxable income | Rate |
|---|---|
| Up 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% |
| Over €300,000 | 24.5% |
Residents pay the state scale and their region's scale on the same income, so the combined rate depends on where you live (in Madrid the two top rates add up to 45%). Savings income has its own scale.
Source: official page · checked 29 Oct 2026
Madrid regional scale, added to the state scale
| Taxable income | Rate |
|---|---|
| Up to €13,362.22 | 8.5% |
| €13,362.22 to €19,004.63 | 10.7% |
| €19,004.63 to €35,425.68 | 12.8% |
| €35,425.68 to €57,320.40 | 17.4% |
| Over €57,320.40 | 20.5% |
Set by the Comunidad de Madrid. Each region sets its own scale.
Source: official page · checked 29 Oct 2026
Non-residents
| Taxable income | Rate |
|---|---|
| All income | 24% |
The general rate on income earned in Spain by non-residents.
Source: official page · checked 29 Oct 2026
Non-residents living in the EU or EEA
| Taxable income | Rate |
|---|---|
| All income | 19% |
For residents of another EU or EEA state that exchanges tax information with Spain.
Source: official page · checked 29 Oct 2026
Spain residency rule
Spain residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Spain
Regulatory stabilityVolatile26 rule changes in 24 months, frequently revised; plan with caution. See how Spain ranks.
- Rate change · 1 Dec 2026
Spain extends 10% reduced VAT to renovation of rental housing
From 1 December 2026, Spain extends the 10% reduced VAT rate to qualifying renovation and repair work on dwellings intended for regular rental, regardless of the landlord's status, under Royal Decree-Law 29/2026.
- Tax · 1 Dec 2026
Spain applies 10% VAT to short-term furnished residential lets
From 1 December 2026, furnished residential lets of up to 30 nights that are not the landlord's main residence lose their VAT exemption and become subject to 10% VAT, under Royal Decree-Law 29/2026.
- Rate change · 1 Nov 2026
Conditional Temporary VAT Reduction on Energy Supplies (Nov-Dec 2026)
Spain enacted a conditional, temporary VAT cut from 21% to 10% on electricity (for consumers with 10 kW or less contracted power or social bonus recipients), natural gas, biomass pellets and briquettes, and firewood for November and December 2026, with application contingent on CPI inflation thresholds.
Move, incorporate, and bank in Spain
Spain on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Spain
Legislative changes
Confirmed changes to Spain tax law, each checked against its official source.
Residency thresholds
Day counts against Spain residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Spain residents, where an official source publishes them.
Spain tax, common questions
Is Spain a tax haven?
Spain operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags a change when we publish it, verified against its official source.
What is the income tax rate in Spain?
The headline personal income tax rate in Spain is 47%. Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
What are the income tax brackets in Spain?
Residents in Spain pay 9.5% on income up to €12,450, 12% from €12,450 to €20,200, 15% from €20,200 to €35,200, 18.5% from €35,200 to €60,000, 22.5% from €60,000 to €300,000 and 24.5% over €300,000 (State scale, 2026). Residents pay the state scale and their region's scale on the same income, so the combined rate depends on where you live (in Madrid the two top rates add up to 45%). Savings income has its own scale. Heed checks these bands against the official page.
Does Spain tax cryptocurrency?
Crypto taxation in Spain varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Spain to become tax resident?
Tax residency in Spain is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Spain have a digital nomad visa or special regime?
Spain offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates when we publish a verified change.
How does Spain compare with other Europe jurisdictions?
Heed's Tax Rankings compare Spain with other Europe jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Spain with...
Where Spain stands: the lowest tax countries and the highest.
Field notes on Spain
How Heed tracks Spain
Spain surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Spain's full tax profile.
Track Spain on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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