Spain Tax Rates 2026
Current Spanish tax rates for individuals, companies and investors, including personal income tax (IRPF), savings and capital gains taxation, corporate income tax, VAT, non-resident tax and withholding taxes.
Updated: 3 September 2026.
Spain personal income tax (IRPF) in 2026
Spanish resident individuals are generally subject to IRPF on worldwide income. IRPF is partly a state tax and partly an autonomous-community tax, so the final marginal rate depends on the taxpayer's region of residence.
State general IRPF scale
The following is the state component of the general taxable-income scale. An applicable autonomous-community scale is added separately.
| General taxable base (€) | State 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% |
Savings income and capital gains tax
For resident individuals, taxable savings income includes items such as interest, dividends and many capital gains. From 2025 onward, the combined state and regional savings-income scale is:
| Savings taxable base (€) | Rate |
|---|---|
| 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% |
Spain corporate income tax rates for 2026
For tax periods beginning in 2026, the general corporate income-tax rate is 25%. Reduced rates apply to qualifying smaller entities and certain special categories.
| Entity / 2026 tax period | Rate |
|---|---|
| General corporate rate | 25% |
| Micro-enterprises with prior-year net turnover below €1 million - first €50,000 of taxable base | 19% |
| Micro-enterprises - remaining taxable base | 21% |
| Qualifying small-sized entities under Article 101 LIS | 23% |
| Qualifying newly created entities | 15% |
| Qualifying start-ups | 15% |
Special regimes and entity types can have different rates. The conditions in the Corporate Income Tax Law must be checked before applying a reduced rate.
Non-resident income tax in Spain
Non-residents without a permanent establishment are generally subject to Spanish Non-Resident Income Tax (IRNR) on Spanish-source income. A common general rate is 24%, while a 19% rate generally applies to residents of another EU or EEA state where the statutory conditions are satisfied. Specific categories of income can be subject to different rates, exemptions or treaty reductions.
Capital gains from Spanish assets can also be taxable for non-residents, subject to domestic exemptions and applicable double-tax treaties.
Spain withholding tax rates
Withholding rates depend on the nature of the payment and the recipient. For 2026, the Tax Agency's official withholding table includes, among other examples, a 19% withholding on urban property rents and various 15%, 7% and 24% rates for specified intellectual-property and image-right income.
Dividends, interest, professional fees, employment income and payments to non-residents have their own rules. Applicable treaty relief should also be considered for cross-border payments.
VAT (IVA) rates in Spain in 2026
The general VAT rate is 21%. The principal reduced rates are 10% and 4%, while a 0% rate applies to certain specified transactions.
Whether a supply is standard-rated, reduced-rated, zero-rated or exempt depends on the nature of the goods or services and the applicable VAT law.
Tax filing and payment
The Spanish tax year for individuals generally follows the calendar year. Individual return filing dates are announced annually by the Spanish Tax Agency. Corporate income-tax returns are generally filed within 25 calendar days following the six months after the end of the tax period, subject to the detailed filing rules and current annual calendar.
Businesses may also have periodic VAT, withholding, information-return and advance-payment obligations. Large companies and entities within special systems can have additional monthly or electronic reporting requirements.
Official Spanish tax resources
Disclaimer: This page is a general tax-rate overview. Actual liability depends on residence, autonomous community, income type, deductions, exemptions, entity classification, treaties and later legislative changes.