Europe · EUR
Spain
Reviewed 2026-06-21
Top income tax
47%
Self-employed SS
Yes
VAT
21%
Capital gains
30%
Exit tax
Conditional
Nomad visa
Yes
47
/ 100
Tax efficiency19
Ease to enter88
Ease to exit35
Cost of living78
Internet53
English60
Spain taxes residents on worldwide income with progressive rates from 19 percent up to a national top of 47 percent, split between the state and each autonomous community, plus a savings schedule topping out at 30 percent. The self-employed must pay into social security under an income-banded autonomo system, and there are wealth and inheritance taxes. Newcomers can benefit from the Beckham impatriate regime that applies a 24 percent flat rate on employment income up to 600,000 euros, and there are digital nomad and entrepreneur visa routes.
Personal income tax
Income tax structureProgressive
Top income tax rate47%
Entry income tax rate19%
Top rate threshold$335,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate6.5%
Employer SS rate30.65%
Indirect & other taxes
VAT standard rate21%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxYes
Wealth tax notesRegional; partial exemptions vary
Inheritance/gift taxYes
Inheritance top rate34%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerShareholdings worth over EUR 4 million, or over EUR 1 million if the stake exceeds 25 percent, when ceasing Spanish tax residence; deferral available for moves within the EU/EEA
Exit tax residency lookback10 years
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends19%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameImpatriate regime (Beckham Law): 24% flat rate on employment income up to EUR 600,000, 47% above
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,100
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index48
Internet speed230 Mbps
English proficiencyMedium
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Spain Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Spain Individual: Other taxes (VAT, social security, wealth, inheritance)
- PwC Worldwide Tax Summaries — Spain Corporate: Taxes on corporate income
- Spanish Ministry of Foreign Affairs — Visa for digital nomads
- EF EPI — Spain English proficiency profile
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.