🇪🇸 西班牙税率 · Spain Tax Rates
ES · 欧洲 · Europe
Spain corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25% — Standard corporate tax rate
- 个人所得税 Personal Income Tax: 19-47% — Progressive rates including regional variations
- 增值税 / 商品服务税 VAT / GST: 21% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — EU common external tariff applies
- 预扣税 Withholding Tax: 19-24% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 19-26% — Taxed separately at progressive rates
- 财产税 / 房产税 Property Tax: 0.4-1.1% — Annual property tax (IBI) varies by municipality
- 遗产税 / 赠与税 Inheritance & Gift Tax: 7.65-34% — Varies by region and relationship
- 印花税 Stamp Duty: Varies — Applies on property transfers and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel, electricity
- 社会保障税 Social Security Tax: 28.3% — Combined employer and employee contributions
- 其他税种 Other Taxes: Varies — Wealth tax, municipal taxes