PW · OceaniaES · Europe
Palau vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 36.6pp above Palau's 12%. The 200-country average is 28%: Palau sits below it, Spain sits above it. Palau's figure is dated 2026-07-20 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 | PW | ES | Difference |
|---|---|---|---|
| Income Tax | 12% | 48.6% | ES +36.6 pplargest gap |
| VAT | 10% | 21% | ES +11 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pp |
| Crypto Tax | 0% | 30% | ES +30 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −36.6 pp | Spain higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −11 pp | Spain higher |
Spain has a VAT rate of 21%, 11pp above Palau's 10%. The 181-country average is 15%: Palau sits below it, Spain sits above it. Palau's figure is dated 2023-01-01 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 30pp above Palau's 0%. The 175-country average is 10.3%: Palau sits below it, Spain sits above it. Palau's figure is dated 2026-07-19 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · 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 | −30 pp | Spain higher |
Spain has a crypto tax rate of 30%, 30pp above Palau's 0%. The 88-country average is 13%: Palau sits below it, Spain sits above it. Palau'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 |
|---|---|---|
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · 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 has a wealth tax rate of 3.5%, 3.5pp above Palau's 0%. The 193-country average is 0.1%: Palau sits below it, Spain sits above it. Palau'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: Corporate Tax.