IE · EuropeES · Europe
Ireland vs Spain: tax rates compared
Spain's income tax rate is 0.6pp higher than Ireland's (48.6% vs 48%). 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 | IE | ES | Difference |
|---|---|---|---|
| Income Tax | 48% | 48.6% | ES +0.6 pp |
| Corporate Tax | 12.5% | 25% | ES +12.5 pplargest gap |
| VAT | 23% | 21% | IE +2 pp |
| Capital Gains Tax | 33% | 30% | IE +3 pp |
| Crypto Tax | 33% | 30% | IE +3 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | −0.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −12.5 pp | Spain higher |
Spain's corporate tax rate is 12.5pp higher than Ireland's (25% vs 12.5%). The 201-country average is 22.6%: Ireland sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +2 pp | Ireland higher |
Ireland's VAT rate is 2pp higher than Spain's (23% vs 21%). The 181-country average is 15%: both sit above it. Ireland's figure is dated 2026-03-06 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | +3 pp | Ireland higher |
Ireland's capital gains tax rate is 3pp higher than Spain's (33% vs 30%). The 175-country average is 10.3%: both sit above it. Ireland's figure is dated 2026-03-06 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| 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 | +3 pp | Ireland higher |
Ireland's crypto tax rate is 3pp higher than Spain's (33% vs 30%). The 88-country average is 13%: both sit above it. Ireland's figure is dated 2026-01-01 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 Ireland's (3.5% vs 0%). The 193-country average is 0.1%: Ireland sits below it, Spain sits above it. Ireland's figure is dated 2026-03-06 and Spain's 2025-12-31, so the two rates come from different data vintages.