{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"es-income-tax-rate","url":"https://apiardata.com/statistics/es-income-tax-rate","html_url":"https://apiardata.com/statistics/es-income-tax-rate/","title":"Spain Income Tax and Social Contributions (2025)","description":"Spain's Income Tax and Social Contributions: 23.5 % of gross earnings (tax + employee contributions) in 2025, +0.3pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Spain","2025"],"publisher":"OECD","frequency":"Annual","geography":"Spain","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Spain Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Spain"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Spain (2025)","value":"23.5","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"up","value":"+0.3pp YoY"}},{"label":"YoY Change","value":"+0.3pp","unit":"percentage points"},{"label":"Trend","value":"up","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Spain Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":19.847808},{"period":"2001","value":20.148549},{"period":"2002","value":20.466488},{"period":"2003","value":19.787949},{"period":"2004","value":20.085827},{"period":"2005","value":20.292946},{"period":"2006","value":20.480578},{"period":"2007","value":20.591617},{"period":"2008","value":19.29529},{"period":"2009","value":19.796526},{"period":"2010","value":21.730763},{"period":"2011","value":22.0407},{"period":"2012","value":22.859012},{"period":"2013","value":22.917973},{"period":"2014","value":22.990196},{"period":"2015","value":21.266679},{"period":"2016","value":21.25348},{"period":"2017","value":21.511004},{"period":"2018","value":21.642615},{"period":"2019","value":21.786286},{"period":"2020","value":21.194511},{"period":"2021","value":21.888158},{"period":"2022","value":22.120556},{"period":"2023","value":22.74428},{"period":"2024","value":23.194772},{"period":"2025","value":23.543533}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"23.5","yoyChange":"+0.3pp"},{"year":"2024","value":"23.2","yoyChange":"+0.5pp"},{"year":"2023","value":"22.7","yoyChange":"+0.6pp"},{"year":"2022","value":"22.1","yoyChange":"+0.2pp"},{"year":"2021","value":"21.9","yoyChange":"+0.7pp"},{"year":"2020","value":"21.2","yoyChange":"-0.6pp"},{"year":"2019","value":"21.8","yoyChange":"+0.2pp"},{"year":"2018","value":"21.6","yoyChange":"+0.1pp"},{"year":"2017","value":"21.5","yoyChange":"+0.2pp"},{"year":"2016","value":"21.3","yoyChange":"unchanged"},{"year":"2015","value":"21.3","yoyChange":"-1.7pp"},{"year":"2014","value":"23.0","yoyChange":"+0.1pp"},{"year":"2013","value":"22.9","yoyChange":"unchanged"},{"year":"2012","value":"22.9","yoyChange":"+0.9pp"},{"year":"2011","value":"22.0","yoyChange":"+0.3pp"},{"year":"2010","value":"21.7","yoyChange":"+1.9pp"},{"year":"2009","value":"19.8","yoyChange":"+0.5pp"},{"year":"2008","value":"19.3","yoyChange":"-1.3pp"},{"year":"2007","value":"20.6","yoyChange":"+0.1pp"},{"year":"2006","value":"20.5","yoyChange":"+0.2pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"This page tracks the combined personal income tax and employee social security contribution rate in Spain for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 23.5 % of gross earnings (tax + employee contributions) in 2025 and reached its lowest recorded value of 19.3 in 2008. The latest reading of 23.5 in 2025 represents a change of +0.3pp."}]}