SK · EuropeES · Europe
Slovakia vs Spain: tax rates compared
Spain's income tax rate is 23.6pp higher than Slovakia's (48.6% vs 25%). The 200-country average is 28%: Slovakia sits below it, Spain sits 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 | SK | ES | Difference |
|---|---|---|---|
| Income Tax | 25% | 48.6% | ES +23.6 pp |
| Corporate Tax | 24% | 25% | ES +1 pp |
| VAT | 23% | 21% | SK +2 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Crypto Tax | 35% | 30% | SK +5 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Slovakia | 25% | 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 | −23.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Slovakia | 24% | 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 | −1 pp | Spain higher |
Spain's corporate tax rate is 1pp higher than Slovakia's (25% vs 24%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Slovakia | 23% | Source: Finančná správa Slovenskej republiky — Sadzby dane (VAT rates) · as of 2025-01-01 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +2 pp | Slovakia higher |
Slovakia's VAT rate is 2pp higher than Spain's (23% vs 21%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Income determination) · as of 2026-01-20 |
| 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 Slovakia's (30% vs 0%). The 175-country average is 10.3%: Slovakia sits below it, Spain sits above it. Slovakia's figure is dated 2026-01-20 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Slovakia | 35% | Source: Slov-Lex — Zákon č. 595/2003 Z. z. o dani z príjmov (znenie účinné od 1.1.2026), §2, §4, §8, §9 a §15 · 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 | +5 pp | Slovakia higher |
Slovakia's crypto tax rate is 5pp higher than Spain's (35% vs 30%). The 88-country average is 13%: both sit above it. Slovakia'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 |
|---|---|---|
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Other taxes) · as of 2026-01-20 |
| 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 Slovakia's (3.5% vs 0%). The 193-country average is 0.1%: Slovakia sits below it, Spain sits above it. Slovakia's figure is dated 2026-01-20 and Spain's 2025-12-31, so the two rates come from different data vintages.