AT · EuropeES · Europe

Austria vs Spain: tax rates compared

Austria has an income tax rate of 55%, 6.4pp above Spain's 48.6%. The 200-country average is 28%: both sit above it.

Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income48.6%55%Corporate23%25%VAT20%21%Capital Gains27.5%30%Crypto27.5%30%Wealth Tax0%3.5%
six shared taxes, side by side
Tax AT ESDifference
Income Tax55%48.6%AT +6.4 pplargest gap
Corporate Tax23%25%ES +2 pp
VAT20%21%ES +1 pp
Capital Gains Tax27.5%30%ES +2.5 pp
Crypto Tax27.5%30%ES +2.5 pp
Wealth Tax0%3.5%ES +3.5 pp

Income Tax

Income Tax, side by side
CountryRateSource
Austria55%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Spain48.6%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference+6.4 ppAustria higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Austria23%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Spain25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−2 ppSpain higher

Spain has a corporate tax rate of 25%, 2pp above Austria's 23%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Austria20%Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11
Spain21%Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31
Difference−1 ppSpain higher

Spain has a VAT rate of 21%, 1pp above Austria's 20%. The 181-country average is 15%: both sit above it. Austria's figure is dated 2026-03-11 and Spain's 2025-12-31, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Austria27.5%Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29
Spain30%Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31
Difference−2.5 ppSpain higher

Spain has a capital gains tax rate of 30%, 2.5pp above Austria's 27.5%. The 175-country average is 10.3%: both sit above it. Austria's figure is dated 2026-01-29 and Spain's 2025-12-31, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Austria27.5%Source: Bundesministerium für Finanzen (Austria) — Steuerliche Behandlung von Kryptowährungen · as of 2026-01-01
Spain30%Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01
Difference−2.5 ppSpain higher

Spain has a crypto tax rate of 30%, 2.5pp above Austria's 27.5%. The 88-country average is 13%: both sit above it. Austria's figure is dated 2026-01-01 and Spain's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Austria0%Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29
Spain3.5%Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31
Difference−3.5 ppSpain higher

Spain has a wealth tax rate of 3.5%, 3.5pp above Austria's 0%. The 193-country average is 0.1%: Austria sits below it, Spain sits above it. Austria's figure is dated 2026-01-29 and Spain's 2025-12-31, so the two rates come from different data vintages.