NL · EuropeES · Europe
Netherlands vs Spain: tax rates compared
Netherlands has an income tax rate of 49.5%, 0.9pp above Spain's 48.6%. 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 | NL | ES | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 48.6% | NL +0.9 pp |
| Corporate Tax | 25.8% | 25% | NL +0.8 pp |
| VAT | 21% | 21% | match |
| Capital Gains Tax | 36% | 30% | NL +6 pplargest gap |
| Crypto Tax | 36% | 30% | NL +6 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | 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 | +0.9 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | +0.8 pp | Netherlands higher |
Netherlands has a corporate tax rate of 25.8%, 0.8pp above Spain's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Netherlands and Spain share the same VAT rate: 21%. The 181-country average is 15%: both sit above it. Netherlands's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | +6 pp | Netherlands higher |
Netherlands has a capital gains tax rate of 36%, 6pp above Spain's 30%. The 175-country average is 10.3%: both sit above it. Netherlands's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · 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 | +6 pp | Netherlands higher |
Netherlands has a crypto tax rate of 36%, 6pp above Spain's 30%. The 88-country average is 13%: both sit above it. Netherlands'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 |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Netherlands's 0%. The 193-country average is 0.1%: Netherlands sits below it, Spain sits above it.