Table 1: General Rates

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General Rates

The income tax in Spain has progressive rates. The highest scale of the general national table is 47%. This applies to taxable income above 300,000 euros.

The current rates are:

Amount To (euro) Rate Beginning scale
0 €12.450 19,00% 0
€12.450 €20.200 24,00% €2.366
€20.200 €35.200 30,00% €4.226
€35.200 €60.000 37,00% €8.726
€60.000 300.000 45,00% €17.902
€300.000 > 47,00% €125.902

Local differences

The Spanish independent regions – Spain consists of 17 autonomous communities – are, however, authorized to apply its own rates.

Do you want to know the rates of other regions? Ask your question here.

Exemptions

There is a general exemption of 5,550 euros that can be higher on the basis of the family composition. This depends in particular on the number of children still living in and their age.

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