DE · EuropeES · Europe
Germany vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 1.1pp above Germany's 47.5%. 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 | DE | ES | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 48.6% | ES +1.1 pp |
| Corporate Tax | 30.1% | 25% | DE +5.1 pp |
| VAT | 19% | 21% | ES +2 pp |
| Capital Gains Tax | 25% | 30% | ES +5 pp |
| Crypto Tax | 0% | 30% | ES +30 pplargest gap |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | −1.1 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +5.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 5.1pp above Spain's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −2 pp | Spain higher |
Spain has a VAT rate of 21%, 2pp above Germany's 19%. The 181-country average is 15%: both sit above it. Germany's figure is dated 2026-06-30 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −5 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 5pp above Germany's 25%. The 175-country average is 10.3%: both sit above it. Germany's figure is dated 2026-06-30 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| 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 has a crypto tax rate of 30%, 30pp above Germany's 0%. The 88-country average is 13%: Germany sits below it, Spain sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 Germany's 0%. The 193-country average is 0.1%: Germany sits below it, Spain sits above it. Germany's figure is dated 2026-06-30 and Spain's 2025-12-31, so the two rates come from different data vintages.