Canada vs Spain
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Spain: 4/02/2026
Compare Canada and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Spain
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
25
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
Canada
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Spain
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Canada
Spain
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
18.17
