GE · AsiaES · Europe
Georgia vs Spain: tax rates compared
Spain's income tax rate is 28.6pp higher than Georgia's (48.6% vs 20%). The 200-country average is 28%: Georgia sits below it, Spain sits above it. Georgia's figure is dated 2026-04-01 and Spain's 2025-01-01, so the two rates come from different data vintages.
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 | GE | ES | Difference |
|---|---|---|---|
| Income Tax | 20% | 48.6% | ES +28.6 pp |
| Corporate Tax | 15% | 25% | ES +10 pp |
| VAT | 18% | 21% | ES +3 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Crypto Tax | 0% | 30% | ES +30 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −28.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 15% | 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 | −10 pp | Spain higher |
Spain's corporate tax rate is 10pp higher than Georgia's (25% vs 15%). The 201-country average is 22.6%: Georgia sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −3 pp | Spain higher |
Spain's VAT rate is 3pp higher than Georgia's (21% vs 18%). The 181-country average is 15%: both sit above it. Georgia's figure is dated 2026-01-21 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Georgia's (30% vs 0%). The 175-country average is 10.3%: Georgia sits below it, Spain sits above it. Georgia's figure is dated 2026-04-01 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Ministry of Finance of Georgia — Public Ruling No. 201 (28 June 2019), on the taxation of crypto-assets · as of 2019-06-28 |
| 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 | −30 pp | Spain higher |
Spain's crypto tax rate is 30pp higher than Georgia's (30% vs 0%). The 88-country average is 13%: Georgia sits below it, Spain sits above it. Georgia's figure is dated 2019-06-28 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Georgia's (3.5% vs 0%). The 193-country average is 0.1%: Georgia sits below it, Spain sits above it. Georgia's figure is dated 2026-01-21 and Spain's 2025-12-31, so the two rates come from different data vintages.