How much you pay in Spain depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: Progressive ~19-47% (regions set part of the scale; some exceed 50%). Social contributions: 6.5% employee.
The Beckham law taxes qualifying new arrivals at a flat 24% up to €600k for 6 years. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Regular brackets on profit. Social contributions: Autonomo quota €200-590/mo by income bracket.
The income-based quota reform means low earners pay less and high earners notably more. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 25% (15% for new companies' first two profitable years; SME rate gliding to 20%). Dividends 19-30% savings scale.
The savings-income top band rose to 30% in 2025. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Spain (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Spain tax advisor confirm the current rules for your specific case.