- Residents, general income: state rates of 9.5% to 24.5% plus a regional scale, giving about 19% to 47% combined in a region that mirrors the state.
- Residents, savings and gains: 19%, 21%, 23%, 27% and 30%, the same in every region.
- Non-residents: 24% on Spanish income, 19% for EU/EEA residents, 19% on gains.
- Residence: more than 183 days in Spain in a calendar year, or your main economic interests there.
- 2026 changes: the state scales are the same as in 2025.
Source: Ley 35/2006 art. 63; Agencia Tributaria retention scale 2026. Actual regional scales differ (checked Sept 2026)
Show as table
| Item | Value |
|---|---|
| €0–12,450 | 19% |
| €12,450–20,200 | 24% |
| €20,200–35,200 | 30% |
| €35,200–60,000 | 37% |
| €60,000–300,000 | 45% |
| Over €300,000 | 47% |
How Spanish taxes on income are organised
Spanish taxes on personal income come in two forms. Residents pay IRPF (Impuesto sobre la Renta de las Personas Físicas) on their worldwide income. Non-residents pay IRNR (Impuesto sobre la Renta de No Residentes) only on income from Spain. Spain taxation is also split by level of government: the state sets half of the IRPF general scale, and each of the 15 "common regime" regions sets the other half. The Basque Country and Navarra run their own systems.
Income is split into two pots. The general base covers salary, pensions, self-employed profits and rental income. The savings base covers interest, dividends and capital gains. Each pot has its own scale.
Tax brackets in Spain: the general scale for 2026
The state scale in article 63 of the IRPF law has not changed for 2026. The table shows it next to a combined rate for a region that uses the same scale as the state, which is also what the Agencia Tributaria's withholding tables use.
| Taxable income | State rate | Combined rate (state + mirrored regional) |
|---|---|---|
| Up to €12,450 | 9.5% | 19% |
| €12,450 to €20,200 | 12% | 24% |
| €20,200 to €35,200 | 15% | 30% |
| €35,200 to €60,000 | 18.5% | 37% |
| €60,000 to €300,000 | 22.5% | 45% |
| Over €300,000 | 24.5% | 47% |
Regions differ
Each region's scale is different. Madrid, for example, uses lower regional rates, so its top combined rate is lower than 47%. Catalonia and the Valencia region use higher regional rates, taking their top combined rates above 47%. Regions also offer their own deductions, for renting, buying a home or having children. Check your region's scale for the year before you work out your bill.
How the brackets work
Each rate applies only to the slice of income inside its band. On taxable income of €40,000 in a mirrored region, you pay 19% on the first €12,450, 24% on the next €7,750, 30% on the next €15,000 and 37% on the last €4,800: about €10,502 before the personal allowance is taken off. The personal allowance (mínimo personal) is €5,550, higher over 65 and 75, and it reduces the tax at the lowest rates.
The savings scale
Interest, dividends and gains, including gains on selling property, are taxed on the savings scale. Its rates are set by state law for both halves, so they are the same in every region:
- Up to €6,000: 19%
- €6,000 to €50,000: 21%
- €50,000 to €200,000: 23%
- €200,000 to €300,000: 27%
- Over €300,000: 30%
For how this applies to a property sale, see capital gains tax in Spain.
Income tax in Spain for non-residents
If you are not tax resident, the Spain tax rate on your Spanish income is flat, with no personal allowance:
| Income | EU, Iceland, Norway residents | UK, US and others |
|---|---|---|
| Rent from Spanish property | 19% (costs deductible) | 24% (no costs, on the tax agency's view) |
| Imputed income on a home you don't let | 19% | 24% |
| Capital gains | 19% | 19% |
| Dividends and interest | 19% | 19% |
Treaties can reduce these rates or give you credit at home. See our guides to non-resident tax in Spain and the UK–Spain double tax treaty.
Tax residency: the 183-day rule
Under article 9 of the IRPF law you are tax resident in Spain for a calendar year if any of these applies:
- you spend more than 183 days in Spain during the year. Sporadic absences count as days in Spain unless you prove tax residence in another country;
- your main base of business or economic interests is in Spain; or
- your spouse (not legally separated) and dependent minor children live in Spain. This is presumed to make you resident, but you can prove otherwise.
Spain has no split-year rule: you are resident or non-resident for the whole calendar year. If two countries both treat you as resident, the tie-breaker in the tax treaty decides. Owning a home in Spain doesn't make you resident, but spending long winters there can.
Filing and paying
Residents file the annual IRPF return (Modelo 100) between early April and 30 June for the previous calendar year. Employers withhold tax monthly using the Agencia Tributaria's withholding algorithm, so the return settles any difference. Not everyone has to file: people with only modest employment income from one payer may be exempt, but anyone with rental income or a property gain normally must.
Non-residents don't file Modelo 100. They file Modelo 210 for each type of Spanish income, with separate deadlines for imputed income, rent and gains. Moving to Spain part way through a year needs care, because Spain has no split-year treatment: you may be non-resident for the whole year of arrival, then fully resident from the next 1 January. A move from the UK often starts in the UK tax year ending 5 April, so the two calendars don't line up.
Other Spanish taxes to know
Income tax is only part of the picture. Owners also face IBI, possibly wealth tax, and the one-off taxes of buying and selling covered in property taxes in Spain.
If you are looking at a property in Spain and want a second look before you commit, enter the address or referencia catastral on our free property check and we'll get back to you by email.