Personal income tax (PIT) and social security contributions (SSC) in Spain
Spain: Personal income tax (PIT) and social security contributions (SSC) was 41.44 Percentage of labour costs in 2025. ▲ Rising
Personal income tax (PIT) and social security contributions (SSC) in Spain, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
The most recent figure for personal income tax (pit) and social security contributions (ssc) in Spain is 41.44 Percentage of labour costs, measured in 2025. That is the highest value across all 26 years on record.
That represents a change of up 0.7% on the previous year and up 5.2% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Spain peaked at 41.44 Percentage of labour costs in 2025 and was at its lowest, 37.99 Percentage of labour costs, in 2008.
That places Spain 7th out of 29 countries with data for 2025, putting it in the top quarter.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Spain, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 38.63 Percentage of labour costs | — |
| 2001 | 38.86 Percentage of labour costs | +0.6% |
| 2002 | 39.1 Percentage of labour costs | +0.6% |
| 2003 | 38.58 Percentage of labour costs | -1.3% |
| 2004 | 38.81 Percentage of labour costs | +0.6% |
| 2005 | 38.97 Percentage of labour costs | +0.4% |
| 2006 | 39.11 Percentage of labour costs | +0.4% |
| 2007 | 38.99 Percentage of labour costs | -0.3% |
| 2008 | 37.99 Percentage of labour costs | -2.6% |
| 2009 | 38.26 Percentage of labour costs | +0.7% |
| 2010 | 39.75 Percentage of labour costs | +3.9% |
| 2011 | 39.99 Percentage of labour costs | +0.6% |
| 2012 | 40.62 Percentage of labour costs | +1.6% |
| 2013 | 40.66 Percentage of labour costs | +0.1% |
| 2014 | 40.72 Percentage of labour costs | +0.1% |
| 2015 | 39.39 Percentage of labour costs | -3.3% |
| 2016 | 39.38 Percentage of labour costs | -0.0% |
| 2017 | 39.58 Percentage of labour costs | +0.5% |
| 2018 | 39.68 Percentage of labour costs | +0.3% |
| 2019 | 39.79 Percentage of labour costs | +0.3% |
| 2020 | 39.33 Percentage of labour costs | -1.1% |
| 2021 | 39.87 Percentage of labour costs | +1.4% |
| 2022 | 40.05 Percentage of labour costs | +0.4% |
| 2023 | 40.75 Percentage of labour costs | +1.8% |
| 2024 | 41.14 Percentage of labour costs | +0.9% |
| 2025 | 41.44 Percentage of labour costs | +0.7% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 38.73 Percentage of labour costs | 37.99 Percentage of labour costs | 39.11 Percentage of labour costs | 10 |
| 2010s | 39.95 Percentage of labour costs | 39.38 Percentage of labour costs | 40.72 Percentage of labour costs | 10 |
| 2020s | 40.43 Percentage of labour costs | 39.33 Percentage of labour costs | 41.44 Percentage of labour costs | 6 |
Countries ranked near Spain
- 4 Austria 47.09 Percentage of labour costs compare
- 4 Latvia 40.14 Percentage of labour costs compare
- 5 Italy 45.76 Percentage of labour costs compare
- 5 Lithuania 39.79 Percentage of labour costs compare
- 6 Finland 42.48 Percentage of labour costs compare
- 6 Netherlands 35.94 Percentage of labour costs compare
- 7 Poland 35.03 Percentage of labour costs compare
- 8 Czechia 41.2 Percentage of labour costs compare
- 9 Hungary 41.15 Percentage of labour costs compare
- 10 Sweden 41.14 Percentage of labour costs compare
More economy & growth data for Spain
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.77 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.62 Percent per annum (2029)
- Final consumption expenditure (constant 2015 US$), per capita 22,593 constant 2015 US$ per person (2025)
- Gross national expenditure (current US$), annual growth rate 10.86 % change on previous year (2025)
- Gross national expenditure (current US$), per unit of GDP 0.9618 current US$ per US$ of GDP (2025)
- Gross national expenditure (current US$), per capita 37,150 current US$ per person (2025)
- Gross national expenditure (current LCU), annual growth rate 6.19 % change on previous year (2025)
- Gross national expenditure (current LCU), per unit of GDP 0.8511 current LCU per US$ of GDP (2025)
- Gross national expenditure (current LCU), per capita 32,877 current LCU per person (2025)
- Gross national expenditure (constant 2015 US$), annual growth rate 3.69 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Spain?
- Personal income tax (pit) and social security contributions (ssc) in Spain was 41.44 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Spain?
- The highest recorded value was 41.44 Percentage of labour costs in 2025.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Spain?
- The lowest recorded value was 37.99 Percentage of labour costs in 2008.
- How does Spain rank for personal income tax (pit) and social security contributions (ssc)?
- Spain ranks 7th out of 29 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Spain?
- Over the last ten years it is up 5.2%. The long-run trend across the full record is rising.
- Where does this Spain data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average and marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household