ES · EuropeCH · Europe
Spain vs Switzerland: tax rates compared
Spain's income tax rate is 7.2pp higher than Switzerland's (48.6% vs 41.4%). 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 | ES | CH | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 41.4% | ES +7.2 pp |
| Corporate Tax | 25% | 19.6% | ES +5.4 pp |
| VAT | 21% | 8.1% | ES +12.9 pp |
| Capital Gains Tax | 30% | 0% | ES +30 pplargest gap |
| Crypto Tax | 30% | 0% | ES +30 pp |
| Wealth Tax | 3.5% | 0.9% | ES +2.6 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +7.2 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.4 pp | Spain higher |
Spain's corporate tax rate is 5.4pp higher than Switzerland's (25% vs 19.6%). The 201-country average is 22.6%: Spain sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +12.9 pp | Spain higher |
Spain's VAT rate is 12.9pp higher than Switzerland's (21% vs 8.1%). The 181-country average is 15%: Spain sits above it, Switzerland sits below it. Spain's figure is dated 2025-12-31 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Switzerland's (30% vs 0%). The 175-country average is 10.3%: Spain sits above it, Switzerland sits below it. Spain's figure is dated 2025-12-31 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | +30 pp | Spain higher |
Spain's crypto tax rate is 30pp higher than Switzerland's (30% vs 0%). The 88-country average is 13%: Spain sits above it, Switzerland sits below it. Spain's figure is dated 2025-01-01 and Switzerland's 2026-07-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | +2.6 pp | Spain higher |
Spain's wealth tax rate is 2.6pp higher than Switzerland's (3.5% vs 0.9%). The 193-country average is 0.1%: both sit above it.