NP · AsiaES · Europe
Nepal vs Spain: tax rates compared
Spain's income tax rate is 18.6pp higher than Nepal's (48.6% vs 30%). The 200-country average is 28%: both sit above it. Nepal's figure is dated 2026-01-02 and Spain's 2025-01-01, so the two rates come from different data vintages.
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 | NP | ES | Difference |
|---|---|---|---|
| Income Tax | 30% | 48.6% | ES +18.6 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 21% | ES +8 pp |
| Capital Gains Tax | 5% | 30% | ES +25 pplargest gap |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| 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 |
|---|---|---|
| Nepal | 25% | 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 | 0 pp | displayed rates match |
Nepal's corporate tax rate is identical to Spain's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −8 pp | Spain higher |
Spain's VAT rate is 8pp higher than Nepal's (21% vs 13%). The 181-country average is 15%: Nepal sits below it, Spain sits above it. Nepal's figure is dated 2005-01-01 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −25 pp | Spain higher |
Spain's capital gains tax rate is 25pp higher than Nepal's (30% vs 5%). The 175-country average is 10.3%: Nepal sits below it, Spain sits above it. Nepal's figure is dated 2026-01-02 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · 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 |
Spain's wealth tax rate is 3.5pp higher than Nepal's (3.5% vs 0%). The 193-country average is 0.1%: Nepal sits below it, Spain sits above it. Nepal'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: Crypto Tax.