Taxes in Spain by region

What the map shows

The Taxes tab has six buttons: personal income tax (IRPF) on taxable income of €50k, €100k and €250k a year, and transfer tax (ITP) on buying a resale home for €300k, €600k and €1.5m. Every figure is calculated from the 2026 scales for each province. Taxes are set by the autonomous regions, so provinces in the same region share them. The calculation assumes a single resident under 65 with no children, the personal allowance and no regional credits, and a buyer without the reliefs for young people, large families or disability.

Income tax: how much the regions differ

Spanish income tax has two halves: a state half, the same everywhere, and a regional half set by each autonomous region. On €100,000 of taxable income, Madrid charges the least (€33,318) and the Valencian Community the most (€36,150): a gap of €2,832 a year. At €250,000 the gap grows to €14,607 — €97,818 in Madrid against €112,425 in the Valencian Community.

The Basque Country and Navarre levy the whole tax under their own laws: €33,365 and €34,637 on €100,000. Ceuta and Melilla give a 60% credit on income earned there, so the same €100,000 costs €13,939. If you are moving to Spain for a job, check the Beckham Law: it replaces the progressive scale with a flat 24% on employment income up to €600,000 a year, whatever the region.

Tax on buying a home

Here the regions diverge far more. On a €1.5m home the tax is €45,000 in Ceuta and Melilla, €60,000 in the Basque Country and €165,000 in Catalonia and the Valencian Community. Catalonia, the Balearics, Aragon, Extremadura and Castile and León charge rising rates on slices of the price. Asturias sets its rate by price and applies it to the whole amount, and the Valencian Community charges 11% on the whole price of homes over €1m. What owners pay after buying is covered in Property Taxes in Spain.

Taxes by region: summary table

Regions are sorted by income tax on €100,000. Income tax is per year; transfer tax is paid once.

What is not included

Regional credits for children, rent, age or disability, and investment income: dividends, interest and capital gains are taxed on a separate scale that is almost the same across the country. Wealth tax and inheritance tax are also set by the regions and are not covered on this page.

Frequently asked questions

Which region in Spain has the lowest income tax?

Among the common-regime regions, Madrid: on taxable income of €100,000 a year the tax there is €33,318, against €36,150 in the Valencian Community. The Basque Country charges €33,365 and Navarre €34,637. Ceuta and Melilla are lowest at €13,939, thanks to a 60% credit on income earned there.

How much tax do you pay when buying a home in Spain?

Buying a resale home is subject to transfer tax (ITP), set by each region at rates from 3% to 13%, rising with the price in several regions. On a €600,000 home it ranges from €18,000 (Ceuta and Melilla) to €60,000 (Catalonia and Asturias).

What tax applies to a new-build home?

A new home bought from a developer pays 10% VAT (IVA) plus stamp duty (AJD) at the regional rate instead of ITP, which is why the map covers resale homes only.

Why are taxes different in the Basque Country and Navarre?

They run their own tax systems: income tax and transfer tax are set entirely by their own laws, with no state share. All three Basque provinces share one income tax scale and a 4% rate on home purchases.

Sources: Ministerio de Hacienda, Tributación Autonómica. Medidas 2026 (updated 23 September 2026) — income tax scales, personal allowances and ITP rates of the 15 common-regime regions; article 63.1 of the IRPF Law (Ley 35/2006) — the state half; Basque (Norma Foral 6/2025 Gipuzkoa, 21/2025 Álava, 7/2025 Bizkaia) and Navarre (DFL 4/2008, DFL 129/1999) regulations.