Country tax profile · 2026
Spain corporate tax
How Spain taxes corporate
The standard corporate profits tax in Spain is 25%. 15% for newly created companies (first 2 profitable years) and qualifying start-ups (first profitable year + 3). Micro-enterprises (turnover Compiled by MyNomadWorld for Spain and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Spain's corporate tax compares
Spain's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Panama (25%) · Uruguay (25%)
Who is a tax resident of Spain?
>183 days in Spain in a calendar year, or Spain being the main base/centre of economic interests (spouse/minor children residing in Spain is a rebuttable presumption).
Related Spain taxes
Moving to Spain?
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What is the corporate tax rate in Spain?
The standard corporate profits tax in Spain is 25%. 15% for newly created companies (first 2 profitable years) and qualifying start-ups (first profitable year + 3). Micro-enterprises (turnover