Spain
Spain uses a dual income tax system (IRPF) separating general income (progressive, 19-47%) and savings income (19-28%). The general income tax combines national and regional rates, with 17 autonomous communities each setting their own tax brackets and rates. The combined top marginal rate ranges from 43% to over 54% depending on region. Social security contributions for employees are approximately 6.35% of gross salary, covering common contingencies and unemployment. Employer contributions are approximately 30% of gross salary. Contributions are capped at a maximum base of approximately EUR 4,720 per month. Spain has generous personal allowances: EUR 5,550 basic, with additional amounts for dependents and age. Deductions are available for pension contributions (up to EUR 1,500 per year), charitable giving, and home purchase (for pre-2013 purchases). Regional deductions vary significantly. Spain mandates two extra monthly payments (pagas extraordinarias) in June and December, effectively increasing annual pay to 14 months. VAT (IVA) is 21% with reduced rates of 10% and 4%. The corporate tax rate is 25% (23% for companies with revenue under EUR 1 million). Spain has a special tax regime for inbound workers (Beckham Law) offering a flat 24% rate for up to 6 years.
Unemployment of 11.7%, by far the highest in this dataset, is the defining feature of Spain's labour market, where the median salary is $27,000 in euros and top earners face a 47% income-tax rate. Corporate profits are taxed at 25%, value-added tax is 21%, and regional governments levy their own income taxes on top of national rates. Employers carry a heavy 29.9% social-security charge against 6.4% for employees. Technology leadership reaches about $99,000 for chief technology officers and $78,750 for engineering managers. The cost-of-living index is 52 and the Gini coefficient 0.33. GDP per capita of $30,000 rises to $42,000 on a purchasing-power basis. The statutory minimum wage is roughly EUR 16,800 a year. High joblessness alongside heavy employer contributions shapes hiring across the Spanish market.
Median Salary
$27000.00
Top Tax Rate
47.0%
Cost of Living
52.00
Min. Wage
€16800.00
Salaries by Role
| Role | Median (USD) | Net (USD) | Entry | Senior |
|---|---|---|---|---|
| CTO | $99000.00 | $69300.00 | $72000.00 | $171000.00 |
| Engineering Manager | $78750.00 | $55125.00 | $60750.00 | $112500.00 |
| AI/ML Researcher | $72000.00 | $50400.00 | $49500.00 | $112500.00 |
| Cloud Architect | $69750.00 | $48825.00 | $51750.00 | $101250.00 |
| Tech Lead | $69750.00 | $48825.00 | $51750.00 | $99000.00 |
| ML Engineer | $63000.00 | $44100.00 | $45000.00 | $94500.00 |
| Site Reliability Engineer | $60750.00 | $42525.00 | $42750.00 | $90000.00 |
| Product Manager | $58500.00 | $40950.00 | $40500.00 | $90000.00 |
| Security Engineer | $58500.00 | $40950.00 | $41400.00 | $87750.00 |
| Blockchain Developer | $58500.00 | $40950.00 | $40500.00 | $90000.00 |
| Data Scientist | $56250.00 | $39375.00 | $38250.00 | $85500.00 |
| DevOps Engineer | $56250.00 | $39375.00 | $39600.00 | $85500.00 |
| Software Engineer | $54000.00 | $37800.00 | $38250.00 | $83250.00 |
| Data Engineer | $54000.00 | $37800.00 | $36900.00 | $83250.00 |
| Backend Developer | $51750.00 | $36225.00 | $36000.00 | $78750.00 |
| Full Stack Developer | $50400.00 | $35280.00 | $35100.00 | $76500.00 |
| Mobile Developer | $49500.00 | $34650.00 | $33750.00 | $75600.00 |
| Frontend Developer | $47250.00 | $33075.00 | $32400.00 | $72000.00 |
| UI/UX Designer | $45000.00 | $31499.00 | $30600.00 | $67500.00 |
| QA Engineer | $38250.00 | $26775.00 | $26100.00 | $56250.00 |
Tax System
Income Tax
Progressive — up to 47.0%
Social Security (Employee)
6.4%
Corporate Tax
25.0%
VAT / GST
21.0%