ZA · AfricaES · Europe

South Africa vs Spain: tax rates compared

Spain has an income tax rate of 48.6%, 3.6pp above South Africa's 45%. The 200-country average is 28%: both sit above it. South Africa's figure is dated 2026-03-01 and Spain's 2025-01-01, so the two rates come from different data vintages.

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

0102030405060Income45%48.6%Corporate25%27%VAT15%21%Capital Gains18%30%Crypto18%30%Wealth Tax0%3.5%
six shared taxes, side by side
Tax ZA ESDifference
Income Tax45%48.6%ES +3.6 pp
Corporate Tax27%25%ZA +2 pp
VAT15%21%ES +6 pp
Capital Gains Tax18%30%ES +12 pplargest gap
Crypto Tax18%30%ES +12 pp
Wealth Tax0%3.5%ES +3.5 pp

Income Tax

Income Tax, side by side
CountryRateSource
South Africa45%Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01
Spain48.6%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−3.6 ppSpain higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
South Africa27%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Spain25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+2 ppSouth Africa higher

South Africa has a corporate tax rate of 27%, 2pp above Spain's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
South Africa15%Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29
Spain21%Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31
Difference−6 ppSpain higher

Spain has a VAT rate of 21%, 6pp above South Africa's 15%. The 181-country average is 15%: South Africa matches the world average, Spain sits above it. South Africa'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

Capital Gains Tax, side by side
CountryRateSource
South Africa18%Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29
Spain30%Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31
Difference−12 ppSpain higher

Spain has a capital gains tax rate of 30%, 12pp above South Africa's 18%. The 175-country average is 10.3%: both sit above it. South Africa's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
South Africa18%Source: South African Revenue Service — Crypto Assets & Tax · as of 2026-03-20
Spain30%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−12 ppSpain higher

Spain has a crypto tax rate of 30%, 12pp above South Africa's 18%. The 88-country average is 13%: both sit above it. South Africa's figure is dated 2026-03-20 and Spain's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
South Africa0%Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29
Spain3.5%Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31
Difference−3.5 ppSpain higher

Spain has a wealth tax rate of 3.5%, 3.5pp above South Africa's 0%. The 193-country average is 0.1%: South Africa sits below it, Spain sits above it. South Africa's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.