Spain
Southern Europe · ES · 103 treaties
What are the main tax rates in Spain?
Spain has a top personal income tax rate of 47%, a corporate tax rate of 25%, and a standard VAT of 21%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 19% |
| Withholding — interest | 19% |
| Withholding — royalties | 24% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 47% |
| Capital gains | 28% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | International Teleworking Visa (Digital Nomad Visa) |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- How long does it take to become a tax resident in Spain?
- To become a tax resident in Spain, you must be present in the country for 183 days.
- Does Spain have an exit tax?
- Yes, Spain has an exit tax.
- What are the capital gains tax rules in Spain?
- Capital gains in Spain are taxed as capital gains tax (CGT) at a rate of 28%, with no long-term exemption.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- More than 183 days of stay in Spain during the calendar year (sporadic absences count unless tax residence in another country is proven; special stricter proof if the other country is a tax haven)
- Main core or base of economic activities or interests located in Spain, directly or indirectly
- Presumption of residence if spouse (not legally separated) and minor dependent children habitually reside in Spain, unless proven otherwise
Ending Spanish tax residence generally requires spending fewer than 184 days in Spain and shifting your main economic and family centre abroad, with proof of foreign tax residence sometimes required, especially for moves to tax havens. There is no general citizenship- or domicile-based tail, but anti‑avoidance rules and the family presumption can make it harder to demonstrate a clean break in practice.
Source: Agencia Estatal de Administración Tributaria (Agencia Tributaria)
Tax treaty network (100)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 6% | 0% |
| Germany | 15% | 0% | 0% |
| Andorra | 15% | 5% | 5% |
| Saudi Arabia | 5% | 5% | 8% |
| Algeria | 15% | 5% | 14% |
| Argentina | 15% | 12% | 15% |
| Austria | 15% | 5% | 5% |
| Australia | 15% | 10% | 10% |
| Armenia | 10% | 5% | 10% |
| Azerbaijan | 10% | 8% | 10% |
| Barbados | 5% | 0% | 0% |
| Belarus | 10% | 5% | 5% |
| Belgium | 15% | 10% | 5% |
| Bolivia | 15% | 15% | 15% |
| Bosnia and Herzegovina | 10% | 7% | 7% |
| Brazil | 15% | 15% | 15% |
| Bulgaria | 15% | 0% | 0% |
| Cabo Verde | 10% | 5% | 5% |
| Canada | 15% | 10% | 10% |
| Chile | 10% | 15% | 10% |
| China | 10% | 10% | 10% |
| Colombia | 5% | 10% | 10% |
| Costa Rica | 12% | 10% | 10% |
| Croatia | 15% | 0% | 0% |
| Cuba | 15% | 10% | 5% |
| Cyprus | 5% | 0% | 0% |
| Czechia | 15% | 0% | 5% |
| Denmark | — | — | — |
| Dominican Republic | 10% | 10% | 10% |
| Ecuador | 15% | 10% | 10% |
| Egypt | 12% | 10% | 12% |
| El Salvador | 12% | 10% | 10% |
| United Arab Emirates | 15% | 0% | 0% |
| Slovakia | 15% | 0% | 5% |
| Slovenia | 15% | 5% | 5% |
| Estonia | 15% | 10% | 10% |
| United States of America | 15% | 5% | 0% |
| Philippines | 15% | 15% | 20% |
| Finland | 15% | 0% | 0% |
| France | 15% | 10% | 5% |
| Georgia | 10% | 0% | 0% |
| Ghana | — | — | — |
| Greece | 10% | 8% | 6% |
| Guatemala | — | — | — |
| Netherlands | 15% | 10% | 6% |
| Honduras | — | — | — |
| Hong Kong S.A.R. | 10% | 5% | 5% |
| Hungary | 15% | 0% | 0% |
| India | 15% | 15% | 20% |
| Indonesia | 15% | 10% | 10% |
| Iran | 10% | 7.5% | 5% |
| Ireland | 15% | 0% | 10% |
| Iceland | 15% | 5% | 5% |
| Israel | 10% | 10% | 7% |
| Italy | 15% | 12% | 8% |
| Jamaica | 10% | 10% | 10% |
| Japan | 10% | 10% | 0% |
| Kazakhstan | 15% | 10% | 10% |
| Kuwait | 5% | 0% | 5% |
| Latvia | 10% | 10% | 10% |
| Lebanon | — | — | — |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| Malaysia | 5% | 10% | 7% |
| Malta | 5% | 0% | 0% |
| Morocco | 15% | 10% | 10% |
| Mauritius | — | — | — |
| Mexico | 10% | 10% | 10% |
| Moldova | 10% | 5% | 8% |
| Mongolia | — | — | — |
| Montenegro | — | — | — |
| North Macedonia | 15% | 5% | 5% |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 10% | 7.5% | 7.5% |
| Norway | 15% | 10% | 5% |
| Oman | 10% | 5% | 8% |
| Pakistan | 10% | 7.5% | 7.5% |
| Panama | 10% | 5% | 5% |
| Paraguay | 10% | 5% | 5% |
| Poland | 15% | 0% | 10% |
| Portugal | 15% | 15% | 5% |
| Qatar | 5% | 0% | 10% |
| Romania | 5% | 3% | 3% |
| Russia | 15% | 10% | 5% |
| Senegal | 10% | 10% | 10% |
| Singapore | 5% | 5% | 5% |
| South Africa | 15% | 5% | 5% |
| South Korea | 15% | 10% | 10% |
| Sweden | 15% | 15% | 10% |
| Switzerland | 15% | 0% | 5% |
| Thailand | 10% | 15% | 15% |
| Trinidad and Tobago | 10% | 5% | 5% |
| Tunisia | 15% | 10% | 10% |
| Turkey | 15% | 15% | 10% |
| United Kingdom | 10% | 0% | 0% |
| Uruguay | 5% | 10% | 10% |
| Uzbekistan | 10% | 5% | 5% |
| Venezuela | 10% | 10% | 5% |
| Vietnam | 15% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |