Italy vs Spain: tax comparison for expats & nomads
On income tax alone, Italy comes out lower at a typical $100,000 income — but it depends on your income and regime. Here is the head-to-head on residency rules, rates, special regimes and nomad visas, each figure sourced.
Effective income tax by income
| Gross annual income | Italy | Spain |
|---|---|---|
| $50,000 | 26.9% | 27.7% |
| $100,000 | 34.5% | 35.1% |
| $200,000 | 38.8% | 40.1% |
Effective rate = total income tax ÷ gross income, run through each country’s full statutory scale (standard resident regime). Income tax only — excludes social security, deductions and sub-national taxes; cross-currency incomes use an indicative FX snapshot dated 2026-08-20. Try your own income and toggle special regimes →
Italy vs Spain, side by side
| Italy | Spain | |
|---|---|---|
| Top income tax rate | 43%ⓘPwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21 | 47%ⓘPwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09 |
| Tax-residency day threshold | 183 daysⓘPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21 | 183 daysⓘPwC 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 regime | Flat-tax for new residents: EUR 300,000 / yearⓘPwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21 | Beckham 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 visa | Yes — Italy Digital Nomad VisaⓘFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21 | Yes — 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 28,000 / yearⓘGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21 | EUR 2,850 / monthⓘCitizen 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: Italy · Spain.
Frequently asked questions
Is Italy or Spain better for tax?
On income tax alone, Italy has the lower effective rate at a $100,000 income (34.5% vs 35.1%). But the right answer depends on your income level, which special regime you qualify for, social security, and treaty relief — see the full comparison below.
Which has the lower tax-residency threshold, Italy or Spain?
Italy 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 Italy or Spain have a digital nomad visa?
Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year); 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.