MU · AfricaES · Europe
Mauritius vs Spain: tax rates compared
Spain's income tax rate is 28.6pp higher than Mauritius's (48.6% vs 20%). The 200-country average is 28%: Mauritius sits below it, Spain sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MU | ES | Difference |
|---|---|---|---|
| Income Tax | 20% | 48.6% | ES +28.6 pp |
| Corporate Tax | 15% | 25% | ES +10 pp |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −28.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | 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 | −10 pp | Spain higher |
Spain's corporate tax rate is 10pp higher than Mauritius's (25% vs 15%). The 201-country average is 22.6%: Mauritius sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Spain's VAT rate is 6pp higher than Mauritius's (21% vs 15%). The 181-country average is 15%: Mauritius matches the world average, Spain sits above it. Mauritius's figure is dated 2026-06-15 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Mauritius's (30% vs 0%). The 175-country average is 10.3%: Mauritius sits below it, Spain sits above it. Mauritius's figure is dated 2026-06-15 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| 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 Mauritius's (3.5% vs 0%). The 193-country average is 0.1%: Mauritius sits below it, Spain sits above it. Mauritius's figure is dated 2026-06-15 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.