Spain vs Italy: salary after tax 2026

I live in Spain and I'm thinking about Italy · · rules checked 14 Nov 2026 · sources

Spain, standard rules5,299euros a month, average · €63,590 a year

Italy, with the impatriate regime+€1,170 a month6,469euros a month, average · €77,632 a year

The full picture

Line	Spain, standard	Italy, impatriate regime	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€32,348	€12,740	−€19,608
Tax-free salary	–	€45,186
Social security	€4,062	€9,628	+€5,566
Total tax and contributions	€36,410	€22,368	−€14,042
Net per year	€63,590	€77,632	+€14,042
Net per month average	€5,299	€6,469	+€1,170

Year by year

Staying in Spain, standard rules apply. The impatriate regime lasts 5 tax years from your move to Italy.

If I move to Italy in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Spain

5,299Standard

Move to Italy

–You live in Spain

6,469Regime year 1

6,469Regime year 2

6,469Regime year 3

6,469Regime year 4

6,469Regime year 5

4,760Standard

Italy vs Spain

–

+€1,170

−€539

Italy pays more only in 2027, 2028, 2029, 2030 and 2031. +€1,170 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€19,608

Less income tax in Italy. The impatriate regime taxes only 50% of salary in Italy.

+€5,566

More in contributions. Contributions come to €9,628 a year in Italy, against €4,062 in Spain.

The tax benefits

Spain

The Beckham Law

24%6 yrs

Flat rate on salary for people who move to Spain for work.

Read the Beckham guide

Italy

The impatriate regime

50%5 yrs

Only 50% of salary is taxed (40% with a child under 18), for people moving to Italy who weren't resident there for 3 years. Contributions are paid in full.

Read the impatriate regime guide

Sources and limits

Spain

Ley 35/2006 del IRPF, arts. 19, 20, 57, 63 y 93 · BOE
Real Decreto 439/2007 (Reglamento del IRPF), arts. 113 a 120 · BOE
Decret legislatiu 1/2024, llibre sisè del Codi tributari de Catalunya, art. 611-1 · Portal Jurídic de Catalunya
Orden PJC/297/2026 (cotización 2026) · BOE

Italy

Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
INPS, circolare n. 6 del 30 gennaio 2026 · INPS
Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia

Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).

Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.