Personal income tax (PIT) - top statutory and marginal tax rate — Top in Spain
Spain: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 9.36 Factor of average annual wage in 2025. ◆ Volatile
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Spain, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
Spain recorded 9.36 Factor of average annual wage for personal income tax (pit) - top statutory and marginal tax rate — top in 2025.
Compared with earlier readings it is down 3.6% on the previous year and up 282.7% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Spain peaked at 11.78 Factor of average annual wage in 2012 and was at its lowest, 2.36 Factor of average annual wage, in 2010.
That places Spain 7th out of 29 countries with data for 2025, putting it in the top quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Spain, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 4.31 Factor of average annual wage | — |
| 2001 | 4.17 Factor of average annual wage | -3.2% |
| 2002 | 4.03 Factor of average annual wage | -3.5% |
| 2003 | 2.72 Factor of average annual wage | -32.4% |
| 2004 | 2.64 Factor of average annual wage | -3.2% |
| 2005 | 2.61 Factor of average annual wage | -1.0% |
| 2006 | 2.59 Factor of average annual wage | -0.8% |
| 2007 | 2.6 Factor of average annual wage | +0.5% |
| 2008 | 2.51 Factor of average annual wage | -3.5% |
| 2009 | 2.42 Factor of average annual wage | -3.7% |
| 2010 | 2.36 Factor of average annual wage | -2.5% |
| 2011 | 7.06 Factor of average annual wage | +199.1% |
| 2012 | 11.78 Factor of average annual wage | +66.9% |
| 2013 | 11.73 Factor of average annual wage | -0.5% |
| 2014 | 11.66 Factor of average annual wage | -0.6% |
| 2015 | 2.45 Factor of average annual wage | -79.0% |
| 2016 | 2.45 Factor of average annual wage | +0.1% |
| 2017 | 2.44 Factor of average annual wage | -0.3% |
| 2018 | 2.41 Factor of average annual wage | -1.4% |
| 2019 | 2.39 Factor of average annual wage | -1.0% |
| 2020 | 2.5 Factor of average annual wage | +4.9% |
| 2021 | 11.07 Factor of average annual wage | +342.4% |
| 2022 | 10.6 Factor of average annual wage | -4.2% |
| 2023 | 10.1 Factor of average annual wage | -4.8% |
| 2024 | 9.71 Factor of average annual wage | -3.8% |
| 2025 | 9.36 Factor of average annual wage | -3.6% |
Spain compared with similar countries
- Spain's 9.36 Factor of average annual wage is above the median for high income countries, which is 2.87 Factor of average annual wage, 3.3× the median. (27 countries reporting)
- Spain's 9.36 Factor of average annual wage is above the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 4.2× the median. (19 countries reporting)
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Spain changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2021 | +342.4% | 2.5 Factor of average annual wage | 11.07 Factor of average annual wage |
| 2011 | +199.1% | 2.36 Factor of average annual wage | 7.06 Factor of average annual wage |
| 2015 | -79.0% | 11.66 Factor of average annual wage | 2.45 Factor of average annual wage |
| 2012 | +66.9% | 7.06 Factor of average annual wage | 11.78 Factor of average annual wage |
| 2003 | -32.4% | 4.03 Factor of average annual wage | 2.72 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 3.06 Factor of average annual wage | 2.42 Factor of average annual wage | 4.31 Factor of average annual wage | 10 |
| 2010s | 5.67 Factor of average annual wage | 2.36 Factor of average annual wage | 11.78 Factor of average annual wage | 10 |
| 2020s | 8.89 Factor of average annual wage | 2.5 Factor of average annual wage | 11.07 Factor of average annual wage | 6 |
Countries ranked near Spain
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 France 12.94 Factor of average annual wage compare
- 5 Netherlands 1.17 Factor of average annual wage compare
- 6 Estonia 0.3115 Factor of average annual wage compare
- 6 Portugal 11.58 Factor of average annual wage compare
- 7 Latvia 0 Factor of average annual wage compare
- 8 United States of America 8.73 Factor of average annual wage compare
- 9 Japan 7.67 Factor of average annual wage compare
- 10 Costa Rica 5.97 Factor of average annual wage 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps 46.38 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0243 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 939.77 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 28.09 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -34.34 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0147 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 569.12 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 19.32 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) - top statutory and marginal tax rate — top in Spain?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Spain was 9.36 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Spain?
- The highest recorded value was 11.78 Factor of average annual wage in 2012.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Spain?
- The lowest recorded value was 2.36 Factor of average annual wage in 2010.
- How does Spain rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Spain ranks 7th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Spain?
- Over the last ten years it is up 282.7%. The long-run trend across the full record is volatile.
- 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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
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