🇪🇸 Spain Income Tax Brackets 2025

Currency: EUR (€)

Single Filer Brackets

19.0%
€0 - €12,450
24.0%
€12,450 - €20,200
30.0%
€20,200 - €35,200
37.0%
€35,200 - €60,000
45.0%
€60,000 - €300,000
47.0%
€300,000 - No limit

Single Filer - Detailed Table

BracketFromToMarginal Rate
Bracket 1€0€12,45019.0%
Bracket 2€12,450€20,20024.0%
Bracket 3€20,200€35,20030.0%
Bracket 4€35,200€60,00037.0%
Bracket 5€60,000€300,00045.0%
Bracket 6€300,000No limit47.0%

Married Filer - Detailed Table

BracketFromToMarginal Rate
Bracket 1€0€12,45019.0%
Bracket 2€12,450€20,20024.0%
Bracket 3€20,200€35,20030.0%
Bracket 4€35,200€60,00037.0%
Bracket 5€60,000€300,00045.0%
Bracket 6€300,000No limit47.0%