Spain - Personal income tax for employees
| Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) |
|---|---|---|---|
| 2022 | 21.6% | 45.0% | 10.8 |
| 2021 | 21.4% | 45.5% | 11.1 |
| 2020 | 20.7% | 43.5% | 2.5 |
| 2019 | 21.3% | 43.5% | 2.4 |
| 2018 | 21.3% | 43.5% | 2.4 |
| 2017 | 21.1% | 43.5% | 2.4 |
| 2016 | 21.3% | 45.0% | 2.4 |
| 2015 | 21.3% | 45.0% | 2.4 |
| 2014 | 23.0% | 52.0% | 11.7 |
| 2013 | 22.9% | 52.0% | 11.7 |
| 2012 | 22.9% | 52.0% | 11.8 |
| 2011 | 22.0% | 45.0% | 7.1 |
| 2010 | 21.7% | 43.0% | 2.4 |
| 2009 | 19.8% | 43.0% | 2.4 |
| 2008 | 19.3% | 43.0% | 2.5 |
| 2007 | 20.6% | 43.0% | 2.6 |
| 2006 | 20.5% | 45.0% | 2.6 |
| 2005 | 20.3% | 45.0% | 2.6 |
| 2004 | 20.1% | 45.0% | 2.6 |
| 2003 | 19.8% | 45.0% | 2.7 |
| 2002 | 20.5% | 48.0% | 4.0 |
| 2001 | 20.1% | 48.0% | 4.2 |
| 2000 | 19.8% | 48.0% | 4.3 |