Spain Tax News 2026

Tax changes, new contribution rates, and updates to Spanish labour and tax regulations.

New IRPF tax brackets for 2026: how your payslip changes

The General State Budget for 2026 has introduced adjustments to the national IRPF brackets. We analyse the impact on net salaries by income level and autonomous community.

Social Security contribution bases 2026: new caps and rates

The maximum contribution base rises to 5,101.20 euros per month. We review how this affects Social Security deductions on your payslip and benefit calculations.

Self-employed contributions 2026: third phase of the income-based system

The income-based contribution system enters its third phase in 2026. The 15 tranches adjust with minimum contributions from 200 to 590 euros per month.

SMI 2026: Spain's minimum wage rises 4%

The minimum interprofessional wage is set at 1,184 euros per month (14 payments). We analyse the impact on contributions, unemployment benefits, and salary top-ups.

Pension reform: retirement and MEI changes for 2026

The Intergenerational Equity Mechanism (MEI) rises to 0.80% and the solidarity contribution is expanded. We explain how this affects your payslip and retirement planning.

Regional tax deductions 2026: changes in Madrid, Catalonia, and Andalusia

Several autonomous communities have modified their regional IRPF deductions. We compare the impact on net salary for gross salaries of 25,000, 40,000, and 60,000 euros per year.