Income tax rates and regions
You will be able to estimate your tax, understand the calculation and see how your region compares.
Spanish income tax is not one flat number. It depends on what kind of income you have and on the region where you live. This Topic shows how the bill is built, from your income to the final amount, and how much the region changes it.
Pick the article that fits your situation
How Spanish income tax is calculated from income to final bill
Shows how Spanish income tax (IRPF) is built, from your income to the final amount you pay or get back. It is for newcomers who are tax residents and want to predict their bill rather than be surprised by it.
General and savings income and which of yours goes where
Shows which of your income goes in the general base and which in the savings base, and how the savings base is taxed. It is for Spanish tax residents with salary, rental, business, interest, dividend or investment income.
How income tax differs between Spanish regions
Spanish income tax is partly set by your region, so the same salary can be taxed differently depending on where you live. This page explains which region counts for you, what regions can change, and where to find your region's figures.
Income tax in the Basque Country and Navarre (foral regimes)
The Basque provinces and Navarre run their own income tax, with their own tax offices, forms and rates. This page is for anyone living there, or about to, who needs to know why national guidance does not apply directly.
Special tax rules in the Canary Islands, Ceuta and Melilla
Shows how the Canary Islands, Ceuta and Melilla differ from the rest of Spain on indirect tax and income tax deductions. It is for anyone who lives, or plans to live or own property, in one of these territories.
Typical effective tax rates at different incomes
Explains why the tax you actually pay on your income is lower than the top rate you may hear quoted, and how to get a realistic figure for budgeting. For anyone in Spain's standard income tax system planning their finances.
Why your payroll withholding differs from what you owe
Explains why the tax taken from your payslip rarely matches what you owe for the year, and how the annual return settles the gap. For employees in Spain who want to understand a refund or a balance due.
About this topic
It is for anyone thinking about moving to Spain, planning the move, or already living there. Read it to estimate your own tax, follow the calculation, and compare regions. It covers general and savings income, regional scales, the Basque Country and Navarre, the Canary Islands, Ceuta and Melilla, typical effective rates, and why payroll withholding can differ from what you finally owe.
Start with "How Spanish income tax is calculated from income to final bill". It walks through each step in order, and the other pages build on it.
Rules for employment income, investment tax, salary gross-to-net and choosing where to live are covered in other Topics.
Key rules
- Savings scale: In 2025 the savings base is taxed at 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000 and 28% above.
- Top combined rate: In 2025 the default combined general scale runs from 19% to 47%, with the state part topping out at 24.5%.
- Personal minimum: The personal minimum is 5,550 euros a year, plus 1,150 euros over 65 and a further 1,400 euros over 75.
- Region of residence: Your residence on 31 December decides which regional scale and deductions apply for the whole year.
- Order: Tax is worked out in a fixed order: income, bases, reductions, scales, minimums and credits, then payments already made.
- Two scales: The same taxable amount is taxed once on the state scale and once on your region's scale, then the two are added.
Income tax rates and regions: the whole process, step by step
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Work out which territory taxes you: common regime, or the Basque Country and Navarre (foral). Read: Income tax in the Basque Country and Navarre (foral regimes): before you start
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Fix your region: your residence on 31 December decides which regional scale and deductions apply for the whole year. Read: How income tax differs between Spanish regions: by 31 December of the tax year
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Give your employer your personal and family circumstances (modelo 145) so the right withholding is applied. Read: Why your payroll withholding differs from what you owe: at hiring, and within 10 days of any change
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Sort your income into the general base and the savings base. Read: General and savings income and which of yours goes where: when you prepare your return
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Follow the calculation from income to final bill, using the scales for tax year 2025. Read: How Spanish income tax is calculated from income to final bill: when you prepare your return
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File the return for tax year 2025 and pay or claim the difference. Read: Typical effective tax rates at different incomes for realistic examples: campaign from April to 30 June 2026; direct debit payment ends a few days earlier
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If you owe tax, split payment in two: 60% by the June deadline and 40% by 5 November: 60% in June, 40% by 5 November
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If you are owed a refund, wait for it to be paid; interest is due if it is late: within six months of the end of the filing period
Documents you may need
- Personal circumstances form — Why your payroll withholding differs from what you owe
Income tax rates and regions: questions that cross several articles
Which tax year's rules apply to a return filed in 2026?
A return filed in 2026 covers tax year 2025, with the campaign running from April to June 2026. The main scales and personal minimums were unchanged; changes touched deductions and other points.
Which region's tax scale applies to me if I moved during the year?
Your residence on 31 December decides which regional scale and deductions apply for the whole year. Residence region is where you spent the most days, and if that is unclear, the region of your main centre of interests applies. Read How income tax differs between Spanish regions.
Do the Basque Country and Navarre use the same scales as the rest of Spain?
No, the Basque provinces (Álava, Gipuzkoa, Bizkaia) and Navarre run their own income tax with their own scales. You are taxed there if you spend more than 183 days a year there or your main centre of interests is there. Read Income tax in the Basque Country and Navarre (foral regimes).
Why does my savings income have its own rates?
Savings income such as dividends, interest and gains from selling shares, funds or property is taxed on its own scale: 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000 and 28% above. Employment, business and rental income go in the general base instead. Read General and savings income and which of yours goes where.
Why do I owe tax or get a refund when my employer already withholds?
Withholding is only an advance, and the annual return subtracts it from your final tax to show what you owe or are owed. If you never gave your employer your circumstances form (modelo 145), withholding is higher and the difference comes back in the return. Read Why your payroll withholding differs from what you owe.
Explore places
Where you live changes the details. See how Spanish regions and cities compare on rent, jobs, weather, safety and healthcare.
What to read next
More in Tax residency and filing
Becoming a Spanish tax resident
You will know whether and from when Spain taxes you as a resident, and how to keep the evidence to back your position.
Filing your Spanish tax return (Renta)
You will know whether you must file, when, what to gather and how to complete and correct your first return.
Dual residency and tax treaties
You will know which country is your tax home under a treaty, how to claim relief and what to do if both still tax you.
Also in Money and taxes
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Always verify important information with the relevant official authority or a qualified adviser before acting. This website uses large language models together with various public data sources, official government documents and other established sources. Due to the amount of data on this website, some information might be wrong. Information may also be incomplete or outdated.