Tax Atlas

Germany vs Spain: tax comparison for expats & nomads

A sourced head-to-head on Germany and Spain: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Germany vs Spain, side by side

 GermanySpain
Top income tax rate45%PwC Tax Summaries“68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45”View source · accessed 2026-08-2147%PwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09
Tax-residency day threshold183 daysPwC Tax Summaries“if they have an habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.”View source · accessed 2026-08-21183 daysPwC Tax Summaries“Spend more than 183 days in Spain during a calendar year. In determining the period of stay, temporary absences are included in the count”View source · accessed 2026-08-09
Signature tax regimeAbgeltungsteuer: 26.375%PwC Tax Summaries“Capital gains from financial investments (e.g. sale of shares) are subject to a flat tax rate of 25% plus 5.5% solidarity surcharge (in total 26.375%, plus church tax if applicable), which is generally withheld at source automatically upon distribution of the gains.”View source · accessed 2026-08-21Beckham regime: 24%PwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09
Digital nomad visaNoYes — Spain Digital Nomad Visa (international remote working visa)Citizen Remote“24% on Spanish-sourced employment income up to €600,000 per year”View source · accessed 2026-08-09
Nomad-visa income requirement—EUR 2,850 / monthCitizen Remote“~€2,850–€2,860 per month, equivalent to 200% of the SMI”View source · accessed 2026-08-09

Every figure links to its source and verification date. Full guides: Germany · Spain.

Frequently asked questions

Is Germany or Spain better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Germany or Spain?

Germany treats you as tax resident after 183 days, and Spain after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Germany or Spain have a digital nomad visa?

Germany has no dedicated digital-nomad visa; Spain has a dedicated nomad/remote-work visa (income requirement around EUR 2,850 / month). See the "Digital nomad visa" row below for the sourced detail.

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