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Spain

Spain tax 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

Expats Company Crypto Invest Compare Budget

Tax simulator *

Simulate your taxation in Spain based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

1 AUD = 0.6024 EUREnter in EUR, conversion is automatic.

Your income

= 27 108 EUR

Contributions

−1 721 EUR

≈ 2 858 AUD

6.3 %

IT (brackets)

−4 727 EUR

≈ 7 847 AUD

Eff. 17.4 %

Net annual

20 660 EUR

≈ 34 295 AUD

Monthly net

1 722 EUR

≈ 2 858 AUD

Total burden

23.8 %

Calculation details

── Salarié CDI ──

Brut : 27 108 EUR

Cotisations salarié : −1 721 EUR

Net imposable : 25 387 EUR

→ Revenu fiscal : 25 387 EUR

── Foyer fiscal ──

Revenu imposable (barème) : 25 387 EUR

Barème progressif × 1 part : 4 727 EUR

IR progressif : 4 727 EUR

= Impôt total : 4 727 EUR

Compare with another country

* Indicative simulation, not contractual

Income tax brackets

The progressive schedule has 7 brackets. Only the portion of income in each bracket is taxed at its rate.

Income bracketRateTax
0 → 5 550 EUR0 %–
5 550 → 12 450 EUR19 %1 311 EUR
12 450 → 20 200 EUR24 %1 860 EUR
20 200 → 35 200 EUR30 %1 556 EUR
35 200 → 60 000 EUR37 %–
60 000 → 300 000 EUR45 %–
300 000 → ∞ EUR47 %–
Total 4 727 EUR

Household taxable income : 25 387 EUR

Gross IT (schedule) : 4 727 EUR

Progressive IT : 4 727 EUR = 4 727 EUR

Social contributions

Mandatory social contributions in Spain. Caps depend on PASS (0 EUR in 2025).

Employee share

ContributionRateBase
Contingencias comunes (salarié)4.7 %cap 56 844
Desempleo (salarié)1.55 %cap 56 844
Formación profesional (salarié)0.1 %cap 56 844
Total~6.3 %

Employer share

ContributionRateBase
Contingencias comunes (employeur)23.6 %cap 56 844
Desempleo (employeur)5.5 %cap 56 844
FOGASA (employeur)0.2 %cap 56 844
Formación profesional (employeur)0.6 %cap 56 844
Accidentes trabajo (employeur)1.5 %cap 56 844
Total~31.4 %

Self-employed

ContributionRateBase
RETA (autónomo)30.6 %Uncapped
Total~30.6 %

VAT / Indirect taxes

General VAT

21 %

Taux standard

Reduced VAT

10 %

Alimentation, transport, hôtellerie

Super reduced VAT

4 %

Pain, lait, livres, médicaments

Which regime to choose?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Employment

Sole proprietorship

Companies (SASU, SARL, SAS...)

Crypto assets

Taxed as savings income: 19% (0-6k€), 21% (6-50k€), 23% (50-200k€), 27% (200-300k€), 28% (>300k€). Crypto-to-crypto swaps taxable. Form 721 for assets >€50k on foreign platforms.

Capital gains

28 %

Crypto swap

Taxable

Reporting

Required

Crypto score

50/100

Real estate

Real estate taxation in Spain: rental income and capital gains depend on residency.

Stocks, dividends, investments

Investment taxation in Spain.

Dividends

Variable

Gains

Variable

Interest

Variable

Real examples

Real-life examples in Spain. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 EUR
Social contributions−2 223 EUR
Income tax−6 944 EUR (19.8 %)
Net annual25 833 EUR
Total burden26.2 %

Married 2 kids, €50k + €30k employees

Gross income80 000 EUR
Social contributions−5 080 EUR
Income tax−23 561 EUR (29.4 %)
Net annual51 359 EUR
Total burden35.8 %

Micro BNC, €77k revenue

Gross income77 000 EUR
Social contributions−16 247 EUR
Income tax−13 450 EUR (17.5 %)
Net annual47 303 EUR
Total burden38.6 %

Senior exec, €90k gross

Gross income90 000 EUR
Social contributions−3 610 EUR
Income tax−28 723 EUR (31.9 %)
Net annual57 668 EUR
Total burden35.9 %

* Indicative simulation, not contractual. Rounded results.

Learn more

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* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.