KI · OceaniaES · Europe
Kiribati vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Kiribati's (30%) by 18.6pp. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Spain's 2025-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KI | ES | Difference |
|---|---|---|---|
| Income Tax | 30% | 48.6% | ES +18.6 pplargest gap |
| Corporate Tax | 35% | 25% | KI +10 pp |
| VAT | 12.5% | 21% | ES +8.5 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops Spain's (25%) by 10pp. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Spain's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −8.5 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops Kiribati's (12.5%) by 8.5pp. The 181-country average is 15%: Kiribati sits below it, Spain sits above it. Kiribati's figure is dated 2024-05-31 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Between the two, Spain's wealth tax rate (3.5%) tops Kiribati's (0%) by 3.5pp. The 193-country average is 0.1%: Kiribati sits below it, Spain sits above it. Kiribati's figure is dated 2026-07-18 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.