DE · Europe ↔ ES · Europe
Germany vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 1.1pp above Germany's 47.5%. The 37-country average is 43.2%: both sit above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
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 higherlargest gap on this page |
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: OECD Tax Database — VAT/GST standard rates · as of 2023-09-01 |
| Spain | 21% | Source: OECD Tax Database — VAT/GST standard rates · as of 2023-09-01 |
| Difference | −2 pp | Spain higher |
Spain has a VAT rate of 21%, 2pp above Germany's 19%. The 37-country average is 19.2%: 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.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.