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France vs Spain: tax rates compared
France has an income tax rate of 55.4%, 6.8pp 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
| Tax | FR | ES | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 48.6% | FR +6.8 pp |
| Corporate Tax | 36.1% | 25% | FR +11.1 pplargest gap |
| VAT | 20% | 21% | ES +1 pp |
| Capital Gains Tax | 31.4% | 30% | FR +1.4 pp |
| Crypto Tax | 30% | 30% | match |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +6.8 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +11.1 pp | France higher |
France has a corporate tax rate of 36.1%, 11.1pp above Spain's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −1 pp | Spain higher |
Spain has a VAT rate of 21%, 1pp above France's 20%. The 181-country average is 15%: both sit above it. France's figure is dated 2026-04-24 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | +1.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 1.4pp above Spain's 30%. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| 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 | 0 pp | displayed rates match |
France and Spain share the same crypto tax rate: 30%. The 88-country average is 13%: both sit above it. France's figure is dated 2024-04-23 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 France's 0%. The 193-country average is 0.1%: France sits below it, Spain sits above it.