XK · EuropeES · Europe
Kosovo vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Kosovo's (10%) by 38.6pp. The 200-country average is 28%: Kosovo sits below it, Spain sits above it. Kosovo's figure is dated 2026-01-13 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 | XK | ES | Difference |
|---|---|---|---|
| Income Tax | 10% | 48.6% | ES +38.6 pplargest gap |
| Corporate Tax | 10% | 25% | ES +15 pp |
| VAT | 18% | 21% | ES +3 pp |
| Capital Gains Tax | 10% | 30% | ES +20 pp |
| Crypto Tax | 10% | 30% | ES +20 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −38.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | 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 | −15 pp | Spain higher |
Between the two, Spain's corporate tax rate (25%) tops Kosovo's (10%) by 15pp. The 201-country average is 22.6%: Kosovo sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −3 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops Kosovo's (18%) by 3pp. The 181-country average is 15%: both sit above it. Kosovo's figure is dated 2026-01-13 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −20 pp | Spain higher |
Between the two, Spain's capital gains tax rate (30%) tops Kosovo's (10%) by 20pp. The 175-country average is 10.3%: Kosovo sits below it, Spain sits above it. Kosovo's figure is dated 2026-01-13 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| 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 | −20 pp | Spain higher |
Between the two, Spain's crypto tax rate (30%) tops Kosovo's (10%) by 20pp. The 88-country average is 13%: Kosovo sits below it, Spain sits above it. Kosovo's figure is dated 2026-07-19 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| 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 Kosovo's (0%) by 3.5pp. The 193-country average is 0.1%: Kosovo sits below it, Spain sits above it. Kosovo's figure is dated 2026-01-13 and Spain's 2025-12-31, so the two rates come from different data vintages.