ES · EuropeUG · Africa
Spain vs Uganda: tax rates compared
Spain has an income tax rate of 48.6%, 8.6pp above Uganda's 40%. The 200-country average is 28%: both sit above it. Spain's figure is dated 2025-01-01 and Uganda's 2026-01-12, 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 | ES | UG | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 40% | ES +8.6 pp |
| Corporate Tax | 25% | 30% | UG +5 pp |
| VAT | 21% | 18% | ES +3 pp |
| Capital Gains Tax | 30% | 0% | ES +30 pplargest gap |
| 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 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +8.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Uganda higher |
Uganda has a corporate tax rate of 30%, 5pp above Spain's 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 |
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +3 pp | Spain higher |
Spain has a VAT rate of 21%, 3pp above Uganda's 18%. The 181-country average is 15%: both sit above it. Spain's figure is dated 2025-12-31 and Uganda's 2026-01-12, 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 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | +30 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 30pp above Uganda's 0%. The 175-country average is 10.3%: Spain sits above it, Uganda sits below it. Spain's figure is dated 2025-12-31 and Uganda's 2026-01-12, 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 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | +3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Uganda's 0%. The 193-country average is 0.1%: Spain sits above it, Uganda sits below it. Spain's figure is dated 2025-12-31 and Uganda's 2026-01-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.