Netherlands vs Spain: Personal income tax (PIT) - top statutory and marginal tax rate — Top

Netherlands
1.17 Factor of average annual wage
in 2025
Spain
9.36 Factor of average annual wage
in 2025
Netherlands rank
5th
Spain rank
7th

Personal income tax (PIT) - top statutory and marginal tax rate — Top over time

  • Netherlands
  • Spain
02.557.51012.5200020122025

How they compare

Spain currently reports 9.36 Factor of average annual wage against 1.17 Factor of average annual wage in Netherlands, a difference of 8.19 Factor of average annual wage.

That makes Spain's figure about 8.0 times Netherlands's.

Across all 26 years both countries report, Spain has been ahead every year.

Netherlands ranks 5th and Spain ranks 7th of 7 countries.

Spain has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Netherlands Spain Difference Ahead
2000s 1.38 Factor of average annual wage 3.06 Factor of average annual wage 1.68 Factor of average annual wage Spain
2010s 1.28 Factor of average annual wage 5.67 Factor of average annual wage 4.39 Factor of average annual wage Spain
2020s 1.24 Factor of average annual wage 8.89 Factor of average annual wage 7.65 Factor of average annual wage Spain

Averages of every year both report within each decade.

Frequently asked questions

Which has higher personal income tax (pit) - top statutory and marginal tax rate — top, Netherlands or Spain?
Spain, at 9.36 Factor of average annual wage against 1.17 Factor of average annual wage in Netherlands as of 2025.
What is the difference in personal income tax (pit) - top statutory and marginal tax rate — top between Netherlands and Spain?
8.19 Factor of average annual wage, with Spain ahead.
How many years of comparable data are there for Netherlands and Spain?
26 years are reported by both, from 2000 to 2025.
How do Netherlands and Spain rank globally for personal income tax (pit) - top statutory and marginal tax rate — top?
Netherlands ranks 5th and Spain ranks 7th of 7 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Netherlands vs Spain: Personal income tax (PIT) - top statutory and marginal tax rate — Top. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/netherlands-2/spain/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household