Spain — corporate tax, VAT, and dividend treatment
Spain corporate income tax (25%), VAT (21%), and dividend withholding (19%), with cross-country context.
Country notes
Standard CIT rate is 25%. Newly created companies qualify for a 15% rate in the first two profitable tax periods (excluding equity companies and group members). Certified start-ups under Law 28/2022 access 15% for the first four profitable periods. SMEs receive progressive reductions from 24% (2025) toward 21% (2028). Micro-enterprises with net turnover below EUR 1 million access tiered rates of 21%/22% (2025).
Key data
| Corporate income tax | 25% |
|---|---|
| Standard VAT | 21% |
| Dividend withholding (default) | 19% |
| Currency | EUR |
| EU member | Yes |
Cross-country context
| Corporate income tax | 25% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #9 of 13 |
Try the calculator with Spain pre-selected
Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Agencia Tributaria — Agencia Estatal de Administración Tributaria — Spain (accessed )
- European Commission — European Commission — policy and country information (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
Last updated: