SOTWStatistics of the World

Top personal income tax rate, central government (highest marginal rate, OECD): Spain

The latest reading SOTW holds for Spain is 24.50% for 2025, from OECD.

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.PIT.TOP.CENTRAL.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
24.50
% · 2025
Previous
24.50
% · 2024
Earliest held
39.60
% · 2000
Readings shown
26
Every reading SOTW holds

Spain · history

% · Annual

Source: OECD. Viewer read 2026-11-12T03:11:52.968Z (UTC); publisher acquisition and release times are not supplied here. Original units; no interpolation, rebasing or conversion. Missing periods and stored U/B flags interrupt the line. Daily gaps can include non-business days.

Readings, newest first

Top personal income tax rate, central government (highest marginal rate, OECD): Spain: 26 readings, newest first. Source: OECD.
PeriodValue (%)
202524.50
202424.50
202324.50
202224.50
202124.50
202022.50
201922.50
201822.50
201722.50
201622.50
201522.50
201430.50
201330.50
201230.50
201123.50
201027.13
200927.13
200827.13
200727.13
200629.16
200529.16
200429.16
200329.16
200239.60
200139.60
200039.60

Source: OECD. All 26 readings held, 2000 to 2025. n/a means the source value is missing or withheld.

Full history (JSON API)Download CSV

More