Facts
- Combined corporate income tax rate
- 25.0 % (2023)
- Top statutory personal income tax rate
- 45.0 % (2022)
- Tax revenue, % of GDP
- 14.9 % (2024)
- Top marginal rate incl. employee social security
- 45.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 25.0 % (2023)
- Central CIT rate net of sub-central deduction
- 25.0 % (2023)
- Top marginal income tax rate (PIT only)
- 45.0 % (2022)
- Top rate threshold, × average wage
- 10.76× (2022)
- Average annual wage, US$ PPP
- $47,163 (2022)
- Average annual wage, national currency
- 28,360 (2022)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 46.7 % (2024)
- Taxes on goods and services, % of value added
- 9.0 % (2024)
- ISO code
- ESP
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 14.9 % |
| 2023 | 15.0 % |
| 2022 | 15.5 % |
| 2021 | 14.9 % |
| 2020 | 13.4 % |
| 2019 | 13.7 % |
| 2018 | 14.1 % |
| 2017 | 13.6 % |
| 2016 | 13.7 % |
| 2015 | 14.1 % |
| 2014 | 14.0 % |
| 2013 | 13.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 46.7 % |
| 2023 | 47.2 % |
| 2022 | 46.9 % |
| 2021 | 43.6 % |
| 2020 | 41.0 % |
| 2019 | 41.3 % |
| 2018 | 42.4 % |
| 2017 | 40.6 % |
| 2016 | 40.5 % |
| 2015 | 41.0 % |
| 2014 | 42.7 % |
| 2013 | 42.8 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 9.0 % |
| 2023 | 8.9 % |
| 2022 | 9.2 % |
| 2021 | 9.5 % |
| 2020 | 8.9 % |
| 2019 | 9.1 % |
| 2018 | 9.2 % |
| 2017 | 9.2 % |
| 2016 | 9.1 % |
| 2015 | 9.3 % |
| 2014 | 9.0 % |
| 2013 | 8.6 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 25.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 28.0 % |
| 2014 | 30.0 % |
| 2013 | 30.0 % |
| 2012 | 30.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 25.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 28.0 % |
| 2014 | 30.0 % |
| 2013 | 30.0 % |
| 2012 | 30.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $47,163 |
| 2021 | $45,722 |
| 2020 | $42,120 |
| 2019 | $43,596 |
| 2018 | $42,602 |
| 2017 | $42,086 |
| 2016 | $41,156 |
| 2015 | $39,828 |
| 2014 | $39,542 |
| 2013 | $38,569 |
| 2012 | $37,259 |
| 2011 | $35,729 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Spain 2024 | — | — | 14.9 % |
| Spain 2023 | 25.0 % | — | 15.0 % |
| Spain 2022 | 25.0 % | 45.0 % | — |
| Spain 2021 | 25.0 % | 45.5 % | — |
| Spain 2020 | 25.0 % | 43.5 % | — |
| Spain 2019 | 25.0 % | 43.5 % | — |
| Spain 2018 | 25.0 % | 43.5 % | — |
| Spain 2017 | 25.0 % | 43.5 % | — |
| Spain 2016 | 25.0 % | 45.0 % | — |
| Spain 2015 | 28.0 % | 45.0 % | — |
| Spain 2014 | 30.0 % | 52.0 % | — |
| Spain 2013 | 30.0 % | 52.0 % | — |
| Spain 2012 | 30.0 % | 52.0 % | — |
| Spain 2011 | 30.0 % | 45.0 % | — |
| Spain 2010 | 30.0 % | 43.0 % | — |
| Spain 2009 | 30.0 % | 43.0 % | — |
| Spain 2008 | 30.0 % | 43.0 % | — |
| Spain 2007 | 32.5 % | 43.0 % | — |
| Spain 2006 | 35.0 % | 45.0 % | — |
| Spain 2005 | 35.0 % | 45.0 % | — |
| Spain 2004 | 35.0 % | 45.0 % | — |
| Spain 2003 | 35.0 % | 45.0 % | — |
| Spain 2002 | 35.0 % | 48.0 % | — |
| Spain 2001 | 35.0 % | 48.0 % | — |
| Spain 2000 | 35.0 % | 48.0 % | — |
| Spain 1999 | — | — | 15.9 % |
| Spain 1998 | — | — | 15.9 % |
| Spain 1997 | — | — | 15.4 % |
| Spain 1996 | — | — | 15.6 % |
| Spain 1995 | — | — | 15.6 % |