Tax Atlas

Spain vs United States: tax comparison for expats & nomads

On income tax alone, United States 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 incomeSpainUnited States
$50,00027.7%11.8%
$100,00035.1%16.9%
$200,00040.1%20.5%

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 →

Spain vs United States, side by side

 SpainUnited States
Top income tax rate47%PwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-0937%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold183 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 2026-08-09183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regimeBeckham 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 2026-08-09Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaYes — 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 2026-08-09No
Nomad-visa income requirementEUR 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: Spain · United States.

Frequently asked questions

Is Spain or United States better for tax?

On income tax alone, United States has the lower effective rate at a $100,000 income (16.9% 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, Spain or United States?

Spain treats you as tax resident after 183 days, and United States 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 Spain or United States have a digital nomad visa?

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

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