Spain Tax Changes 2027: Frozen IRPF and Higher Contributions
With Parliament dissolved and an election on 29 November, Spain enters 2027 on the old budget. IRPF stays as it is; only contribution increases already written into law take effect.
Main news
No 2027 budget: Cortes dissolved on 5 October 2026
Spain 2026 vs 2027: what changes and what is pending
| Parameter | 2026 | 2027 | Status |
|---|---|---|---|
| IRPF state scale | 9.5–24.5%, thresholds €12,450 / 20,200 / 35,200 / 60,000 / 300,000 | no change | Current law (no budget) |
| Personal allowance (state) | €5,550 | €5,550 | Current law |
| MEI: total / employee | 0.90% / 0.15% | 1.00% / 0.17% | Adopted (law) |
| Employee contributions up to the cap | 6.50% | 6.52% | Adopted |
| Solidarity levy above the cap, total | 1.15 / 1.25 / 1.46% | 1.38 / 1.50 / 1.75% | Adopted |
| Solidarity levy, employee share | ≈0.19 / 0.21 / 0.24% | ≈0.23 / 0.25 / 0.29% | Adopted |
| Maximum contribution base (<em>base máxima</em>) | €5,101.20 a month (€61,214.40 a year) | not published; rises by pension revaluation + 1.2 pp | Pending |
| Minimum wage (SMI) | €1,221 × 14 (€17,094 a year) | not set; experts' report early November | Pending |
| IRPF deduction for SMI earners | €590.89 up to €17,094, phased out at €20,048.45 | needs a new decree | Pending |
| Autónomo (RETA) contribution table | 2025 table kept | not set | Pending |
| MEI for autónomos | 0.9% | 1.0% | Adopted |
| Beckham regime | 24% up to €600,000, 6 years | no change | Current law |
6.52% = 4.70% common contingencies + 1.55% unemployment (permanent contract) + 0.10% vocational training + 0.17% MEI. The solidarity levy applies to pay above the base máxima in three slices: up to 10% above it, 10–50% above, and more than 50% above; the employee pays about 16.6% of it. Exact rounding of the employee shares comes with the 2027 Orden de cotización.
Take-home pay: 2026 vs 2027 (single employee, Madrid)
| Gross salary / year | Employee contributions 2026 | Employee contributions 2027 | Net pay change |
|---|---|---|---|
| €35,000 | €2,275 | €2,282 | −€5 a year |
| €100,000 | €4,062 | €4,090 | −€16 a year |
Single employee, no children, permanent contract, Madrid, same gross in both years, 2026 IRPF rules (frozen). Contributions are deductible, so IRPF falls slightly (by about €2 and €12) and offsets part of the increase. At €100,000 the 2026 base máxima (€61,214.40) is held because the 2027 value is pending; a higher cap will add more. The 2027 contribution rates are adopted law.
Employees
What to expect on your payslip
<strong>IRPF:</strong> same scale, the €5,550 personal allowance, the €2,000 general deduction and the work-income reduction of up to €7,302 (for net work income up to €14,852).
<strong>Contributions:</strong> +0.02 points from January, about €7 a year at €35,000 gross, of which IRPF gives back about €2.
<strong>Above the cap:</strong> all three solidarity slices go up, and the cap itself will rise by the pension revaluation plus 1.2 points once published. In 2026 the Orden de cotización came only in late March, with effect from 1 January.
<strong>Minimum wage:</strong> the experts' report on SMI 2027 is due in early November; the decree usually follows in January–February and applies from 1 January. After 29 November the government will be acting (<em>en funciones</em>), which may complicate it.
<strong>IRPF deduction for minimum-wage earners</strong> (€590.89 in 2026): it is tied to the 2026 SMI and needs a new legal norm to apply in 2027.
Autónomos (self-employed)
RETA contributions
<strong>MEI</strong> on your RETA contribution base rises from 0.9% to 1.0%: about €1 a month more per €1,000 of base, roughly €5 a month at the top base of €5,101.20.
<strong>No 2027 tramo table yet.</strong> For 2026 the 2025 bases and income tramos were kept (Orden PJC/297/2026). The ministry has not convened the self-employed associations, and ATA says it will not accept any increase.
<strong>Ignore 2027 quota tables online.</strong> The government's October 2025 proposal for 2026–2028 was never adopted.
<strong>IRPF</strong> on business income follows the same frozen scale.
Expats and relocants
Beckham regime and visas
<strong>Beckham regime</strong> (art. 93 LIRPF): unchanged, 24% up to €600,000 and 47% above, for 6 years, if you were not tax resident in Spain in the previous 5 years.
<strong>Digital nomad visa:</strong> the income requirement is linked to the SMI, so it is likely to move once SMI 2027 is approved. Check the official figure before you apply.
Your 2026 return follows 2026 rules
FAQ
Will IRPF change in Spain in 2027?
Not at the start of the year. With the Cortes dissolved and no 2027 budget, the 2023 budget is extended again and the IRPF scale, allowances and reductions stay as in 2026. A new government could legislate later in 2027, and regions can change their own scales.
How much will employee social security be in 2027?
6.52% of salary up to the contribution cap (4.70% common contingencies, 1.55% unemployment, 0.10% training, 0.17% MEI), up from 6.50%. Above the cap, the employee share of the solidarity levy rises to about 0.23 / 0.25 / 0.29%.
What will the minimum wage (SMI) be in 2027?
Not decided. The experts' report is expected in early November 2026; the decree usually comes in January–February and applies from 1 January. Until then the 2026 SMI of €1,221 a month (14 payments) remains the reference.
Will autónomo contributions go up in 2027?
Only the MEI part is certain: 1.0% of your contribution base instead of 0.9%. The 2027 table of income-based tramos has not been set; for 2026 the 2025 table was kept.
