NZ · OceaniaES · Europe
New Zealand vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops New Zealand's (39%) by 9.6pp. 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 | NZ | ES | Difference |
|---|---|---|---|
| Income Tax | 39% | 48.6% | ES +9.6 pp |
| Corporate Tax | 28% | 25% | NZ +3 pp |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Crypto Tax | 39% | 30% | NZ +9 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | 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 | −9.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 | +3 pp | New Zealand higher |
Between the two, New Zealand's corporate tax rate (28%) tops Spain's (25%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops New Zealand's (15%) by 6pp. The 181-country average is 15%: New Zealand matches the world average, Spain sits above it. New Zealand's figure is dated 2026-07-06 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Between the two, Spain's capital gains tax rate (30%) tops New Zealand's (0%) by 30pp. The 175-country average is 10.3%: New Zealand sits below it, Spain sits above it. New Zealand's figure is dated 2026-07-06 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| 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 | +9 pp | New Zealand higher |
Between the two, New Zealand's crypto tax rate (39%) tops Spain's (30%) by 9pp. The 88-country average is 13%: both sit above it. New Zealand's figure is dated 2026-04-20 and Spain's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| 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 New Zealand's (0%) by 3.5pp. The 193-country average is 0.1%: New Zealand sits below it, Spain sits above it. New Zealand's figure is dated 2026-07-06 and Spain's 2025-12-31, so the two rates come from different data vintages.