Spain applies a general corporate income tax rate of 25%, with a 15% rate for newly created companies (first two profitable periods) and qualifying start-ups (first four periods). Companies usually make advance CIT payments in April, October, and December, with the annual return and final payment due within 25 calendar days following the six months after the tax year-end. The standard VAT rate is 21%. Withholding tax is generally 19% on dividends and interest and 19% or 24% on royalties. OECD 2023 composite effective tax rates are 23.30% (EATR) and 18.17% (EMTR). From 2025, reduced rates progressively apply to qualifying SMEs (down to 21%) and micro-enterprises (down to 17%).
Spain Tax Brief
Time of Update 4/02/2026
Spain Corporate Income Tax (CIT)
General CIT Rate:
25
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Spain Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Spain Value-Added Tax (VAT)
General VAT Rate:
21
Learn More
Spain Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Spain Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
18.17
Additional info
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TKEG Expat Spain Corporate Tax Guide
Spain Corporate Income Tax
Spain VAT
Spain Labor Tax
Spain import and export duties
Transfer Tax
1.
Spain Corporate Income Tax
Spain's general corporate income tax rate is 25%. Newly created companies may apply a 15% tax rate in their first profitable tax period and the following one, subject to conditions. Start-up companies qualifying under Spanish law may apply a 15% rate in the first tax period with positive taxable income and the following three periods. From 2025, reduced rates progressively apply to qualifying SMEs (down to 21%) and micro-enterprises (down to 17% on income up to EUR 50,000).
2.
Spain VAT
Spain’s standard VAT rate is 21%. Reduced rates of 10% and 4% apply to certain goods and services. In the Canary Islands, IGIC applies instead of VAT, and in Ceuta and Melilla, local sales tax applies instead of VAT.
References
- https://taxsummaries.pwc.com/spain/corporate/other-taxes
3.
Spain Labor Tax
Payroll Tax:
Employers must withhold a percentage of employees' wages and benefits to pay personal income tax. Depending on the employee's individual circumstances and income, the withholding tax rate ranges from 19% to 47%.
Social security insurance:
Social security insurance:
- employers must contribute to social insurance. In the general social security contribution system, the fixed contribution rate is 29.9 per cent, plus occupational accident insurance (e.g. 1.5 per cent).
- employees are also required to contribute to social insurance. Under the general social security contribution system, the social insurance contribution rate is 6.35 per cent. This amount is deducted from the amount paid by the employer to the employee.
- The above-mentioned social insurance contribution rates shall apply to the employee's gross monthly gross employment income, whether in cash or in kind, with a minimum monthly contribution of €1,125.90 to €1,572,30 and a maximum monthly contribution base of €4,139.40.
- Both parts of social security payments (employer and employee) are paid jointly by the employer.
References
- https://taxsummaries.pwc.com/spain/corporate/other-taxes
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