🇪🇸 Spain
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Spain — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Tramo 1 — 19% | 19% | EUR 0 | EUR 12,450 |
| Tramo 2 — 24% | 24% | EUR 12,450 | EUR 20,200 |
| Tramo 3 — 30% | 30% | EUR 20,200 | EUR 35,200 |
| Tramo 4 — 37% | 37% | EUR 35,200 | EUR 60,000 |
| Tramo 5 — 45% | 45% | EUR 60,000 | EUR 300,000 |
| Tramo 6 — 47% | 47% | EUR 300,000 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| Contingencias Comunes — Employer | 0% | 23.6% | No limit | No limit |
| Contingencias Comunes — Employee | 4.7% | 0% | No limit | No limit |
| Desempleo — Employer (Unemployment) | 0% | 5.5% | No limit | No limit |
| Desempleo — Employee (Unemployment) | 1.55% | 0% | No limit | No limit |
| FOGASA + Formación Profesional — Employer | 0% | 0.6% | No limit | No limit |
| Mecanismo de Equidad Intergeneracional (MEI) | 0.12% | 0.58% | No limit | No limit |
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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Spain-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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