ES · EuropeTO · Oceania
Spain vs Tonga: tax rates compared
Spain has an income tax rate of 48.6%, 23.6pp above Tonga's 25%. The 200-country average is 28%: Spain sits above it, Tonga sits below it. Spain's figure is dated 2025-01-01 and Tonga's 2021-07-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | ES | TO | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 25% | ES +23.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 21% | 15% | ES +6 pp |
| Wealth Tax | 3.5% | 0% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Difference | +23.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Spain and Tonga share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Difference | +6 pp | Spain higher |
Spain has a VAT rate of 21%, 6pp above Tonga's 15%. The 181-country average is 15%: Spain sits above it, Tonga matches the world average. Spain's figure is dated 2025-12-31 and Tonga's 2010-11-24, 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 |
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Difference | +3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Tonga's 0%. The 193-country average is 0.1%: Spain sits above it, Tonga sits below it. Spain's figure is dated 2025-12-31 and Tonga's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.