Spain Tax Tables 2025 - Tax Rates and Thresholds in Spain
This page contains the tax table information used for the calculation of income tax and payroll deductions in Spain in 2025. These tax tables are used for the German income tax calculator and associated tax and payroll calculators published on iCalculator™ DE
2025 Tax Tables [Quick Links]
Related Calculators
The Income tax rates and personal allowances in Spain are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Spain Tax Calculator 2025.
Spanish Tax Regions and Municipalities
It is important to understand that Spain applies different income tax rates and allowances for different regions of the country. These were originally split into 5 separate regions with each applying a specific tax table. The 5 tax tables remain but these are now split into a larger group of municipalities. The table below provides the tax table number used for the old region and corresponding municipality used.
Spain Regional and Municipal tax table numbers| Tax Municipality [3 letter code] | Tax Table No. | Previous Tax Region associated with Tax Table no. |
|---|
| Andalusia [AND] | 1 | Andalucia |
| Catalonia [CAT] | 2 | Cataluna |
| Community of Madrid [MAD] | 3 | Madrid |
| Valencian Community [VAL] | 5 | Valencia |
| Galicia [GAL] | 3 | Madrid |
| Castile and León [CAL] | 3 | Madrid |
| Basque Country [BAC] | 1 | Andalucia |
| Castilla-La Mancha [CAM] | 1 | Andalucia |
| Cantabria [CAN] | 2 | Cataluna |
| Region of Murcia [MUR] | 5 | Valencia |
| Aragon [ARG] | 2 | Cataluna |
| Extremadura [EXM] | 1 | Andalucia |
| Balearic Islands [BAL] | 1 | Andalucia |
| Asturias [AST] | 3 | Madrid |
| Navarre [NAV] | 2 | Cataluna |
| La Rioja [RIO] | 3 | Madrid |
| Ceuta [CET] | 1 | Andalucia |
| Melilla [MEL] | 1 | Andalucia |
Spain Income Tax Tables in 2025: Income Tax Rates and Thresholds (Annual)
There are regional variances within the income tax tables in Spain, the latest income tax table information we hold for each region is shown below, sourcing the latest income tax table information can be difficult so if you have different information, rates or thresholds for 2025 to that shown below, please contact us and include a link to the reference.
Income Tax Rates and Thresholds in Andalucia in 2025
Tax Table 1 [ Andalucia ]| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from € 0.000.00 | to | € 12,450.00 |
| 24% | Income from € 12,450.01 | to | € 20,200.00 |
| 30% | Income from € 20,200.01 | to | € 35,200.00 |
| 37% | Income from € 35,200.01 | to | € 60,000.00 |
| 45% | Income from € 60,000.01 | to | € 300,000.00 |
| 47% | Income from € 300,000.01 | | and above |
Income Tax Rates and Thresholds in Cataluna in 2025
Tax Table 2 [ Cataluna ]| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from € 0.000.00 | to | € 12,450.00 |
| 24% | Income from € 12,450.01 | to | € 20,200.00 |
| 30% | Income from € 20,200.01 | to | € 35,200.00 |
| 37% | Income from € 35,200.01 | to | € 60,000.00 |
| 45% | Income from € 60,000.01 | to | € 300,000.00 |
| 47% | Income from € 300,000.01 | | and above |
Income Tax Rates and Thresholds in Madrid in 2025
Tax Table 3 [ Madrid ]| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from € 0.000.00 | to | € 12,450.00 |
| 24% | Income from € 12,450.01 | to | € 20,200.00 |
| 30% | Income from € 20,200.01 | to | € 35,200.00 |
| 37% | Income from € 35,200.01 | to | € 60,000.00 |
| 45% | Income from € 60,000.01 | to | € 300,000.00 |
| 47% | Income from € 300,000.01 | | and above |
Income Tax Rates and Thresholds in Murcia in 2025
Tax Table 4 [ Murcia ]| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from € 0.000.00 | to | € 12,450.00 |
| 24% | Income from € 12,450.01 | to | € 20,200.00 |
| 30% | Income from € 20,200.01 | to | € 35,200.00 |
| 37% | Income from € 35,200.01 | to | € 60,000.00 |
| 45% | Income from € 60,000.01 | to | € 300,000.00 |
| 47% | Income from € 300,000.01 | | and above |
Income Tax Rates and Thresholds in Valencia in 2025
Tax Table 5 [ Valencia ]| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from € 0.000.00 | to | € 12,450.00 |
| 24% | Income from € 12,450.01 | to | € 20,200.00 |
| 30% | Income from € 20,200.01 | to | € 35,200.00 |
| 37% | Income from € 35,200.01 | to | € 60,000.00 |
| 45% | Income from € 60,000.01 | to | € 300,000.00 |
| 47% | Income from € 300,000.01 | | and above |
Social Security Rates in Spain in 2025
The information below provides a detailed overview of the Social Security deductions in Spain for employees and employers.
Employee Social Security in Spain
Employee Social Security Rates in 2025| 4.7% | Pension and Accident |
| 1.55% | Unemployment |
| 0% | Insolvency |
| 0.1% | Training |
| 6.35% | Total (subject to contract/emplyment type) |
Employee Social Security Earning Thresholds by Occupational Classification in 2025| Contribution Group | Operational Classification | Minimum per annum | Maximum per annum |
|---|
| 1 | Senior management, Engineers and University Graduates | € 13,834.80 | € 45,014.40 |
| 2 | Engineering Technicians, Experts and Qualified Assistants | € 11,473.20 | € 45,014.40 |
| 3 | Administrative and Workshop Managers | € 9,979.20 | € 45,014.40 |
| 4 | Unqualified Assistants | € 9,907.20 | € 45,014.40 |
| 5 | Administrative Officials | € 9,907.20 | € 45,014.40 |
| 6 | Subordinates | € 9,907.20 | € 45,014.40 |
| 7 | Administrative Assistants | € 9,907.20 | € 45,014.40 |
| 8 | First and second degree skilled workers | € 9,907.20 | € 45,014.40 |
| 9 | Third degree skilled Workers and Specialists | € 9,907.20 | € 45,014.40 |
| 10 | Unskilled Labourers | € 9,907.20 | € 45,014.40 |
| 11 | Workers under 18 years of age | € 9,907.20 | € 45,014.40 |
Employer Social Security in Spain
Employer Social Security Rates in 2025| 23.6% | Pension and Accident |
| 5.5% | Unemployment |
| 0.2% | Insolvency |
| 0.6% | Training |
| 29.9% | Total (subject to contract/emplyment type) |
Employer Social Security Earning Thresholds by Occupational Classification in 2025| Contribution Group | Operational Classification | Minimum per annum | Maximum per annum |
|---|
| 1 | Senior management, Engineers and University Graduates | € 19,551.60 | € 49,672.80 |
| 2 | Engineering Technicians, Experts and Qualified Assistants | € 16,214.40 | € 49,672.80 |
| 3 | Administrative and Workshop Managers | € 14,104.80 | € 49,672.80 |
| 4 | Unqualified Assistants | € 14,000.40 | € 49,672.80 |
| 5 | Administrative Officials | € 14,000.40 | € 49,672.80 |
| 6 | Subordinates | € 14,000.40 | € 49,672.80 |
| 7 | Administrative Assistants | € 14,000.40 | € 49,672.80 |
| 8 | First and second degree skilled workers | € 14,000.40 | € 49,672.80 |
| 9 | Third degree skilled Workers and Specialists | € 14,000.40 | € 49,672.80 |
| 10 | Unskilled Labourers | € 14,000.40 | € 49,672.80 |
| 11 | Workers under 18 years of age | € 14,000.40 | € 49,672.80 |
Historic Tax Tables supported for Spain
The following tax tables are supported by iCalculator™ ES as part of the suite of free tax tools we provide for Spain.