Top personal income tax rate, combined central and sub-central (statutory, OECD): Spain
The latest reading SOTW holds for Spain is 48.58% for 2025, from OECD.
Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.PIT.TOP.A · ESP
Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.
- Latest
- 48.58
- % · 2025
- Previous
- 48.57
- % · 2024
- Earliest held
- 48.00
- % · 2000
- Readings shown
- 26
- Every reading SOTW holds
Spain · history
% · Annual
Readings, newest first
| Period | Value (%) |
|---|---|
| 2025 | 48.58 |
| 2024 | 48.57 |
| 2023 | 48.57 |
| 2022 | 48.57 |
| 2021 | 49.04 |
| 2020 | 43.50 |
| 2019 | 43.50 |
| 2018 | 43.50 |
| 2017 | 43.50 |
| 2016 | 45.00 |
| 2015 | 45.00 |
| 2014 | 52.00 |
| 2013 | 52.00 |
| 2012 | 52.00 |
| 2011 | 45.00 |
| 2010 | 43.00 |
| 2009 | 43.00 |
| 2008 | 43.00 |
| 2007 | 43.00 |
| 2006 | 45.00 |
| 2005 | 45.00 |
| 2004 | 45.00 |
| 2003 | 45.00 |
| 2002 | 48.00 |
| 2001 | 48.00 |
| 2000 | 48.00 |
Source: OECD. All 26 readings held, 2000 to 2025. n/a means the source value is missing or withheld.