EE · EuropeES · Europe
Estonia vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 26.6pp above Estonia's 22%. The 200-country average is 28%: Estonia sits below it, Spain sits 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
| Tax | EE | ES | Difference |
|---|---|---|---|
| Income Tax | 22% | 48.6% | ES +26.6 pplargest gap |
| Corporate Tax | 22% | 25% | ES +3 pp |
| VAT | 24% | 21% | EE +3 pp |
| Capital Gains Tax | 22% | 30% | ES +8 pp |
| Crypto Tax | 22% | 30% | ES +8 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −26.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Spain higher |
Spain has a corporate tax rate of 25%, 3pp above Estonia's 22%. The 201-country average is 22.6%: Estonia sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +3 pp | Estonia higher |
Estonia has a VAT rate of 24%, 3pp above Spain's 21%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −8 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 8pp above Estonia's 22%. The 175-country average is 10.3%: both sit above it. Estonia's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: Estonian Tax and Customs Board (EMTA) — Crypto-assets · as of 2026-02-15 |
| Spain | 30% | 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 | −8 pp | Spain higher |
Spain has a crypto tax rate of 30%, 8pp above Estonia's 22%. The 88-country average is 13%: both sit above it. Estonia's figure is dated 2026-02-15 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Estonia's 0%. The 193-country average is 0.1%: Estonia sits below it, Spain sits above it. Estonia's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.