Spain tax: key insights
- Tax year & currency
- 2026 · EUR. calendar year 2026
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- The Madrid and Catalonia scales, Madrid's raised regional mínimo (€6,105 reported), the withholding thresholds (límites excluyentes) and the 43% withholding cap were not re-verified for 2026.
- Scenario detail 3
- Whether the 2025 SMI-earner deduction continues into 2026 is unknown.
- Scenario detail 4
- PwC shows the minimum base as €1,424.40; check against the 2026 SMI.
Spain salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC WWTS Spain – Taxes on personal income (2026)
- PwC WWTS Spain – Other taxes (2026 bases, solidarity)
- PwC WWTS Spain – Deductions
- AEAT – Madrid 2025 regional deductions
Open issues in the supplied research
- The Madrid and Catalonia scales, Madrid's raised regional mínimo (€6,105 reported), the withholding thresholds (límites excluyentes) and the 43% withholding cap were not re-verified for 2026.
- Whether the 2025 SMI-earner deduction continues into 2026 is unknown.
- PwC shows the minimum base as €1,424.40; check against the 2026 SMI.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.