ES · EuropeUA · Europe
Spain vs Ukraine: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Ukraine's (18%) by 30.6pp. The 200-country average is 28%: Spain sits above it, Ukraine sits below it. Spain's figure is dated 2025-01-01 and Ukraine's 2026-06-30, 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
| Tax | ES | UA | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 18% | ES +30.6 pplargest gap |
| Corporate Tax | 25% | 18% | ES +7 pp |
| VAT | 21% | 20% | ES +1 pp |
| Capital Gains Tax | 30% | 18% | ES +12 pp |
| Crypto Tax | 30% | 18% | ES +12 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +30.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Spain higher |
Between the two, Spain's corporate tax rate (25%) tops Ukraine's (18%) by 7pp. The 201-country average is 22.6%: Spain sits above it, Ukraine sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +1 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops Ukraine's (20%) by 1pp. The 181-country average is 15%: both sit above it. Spain's figure is dated 2025-12-31 and Ukraine's 2026-06-30, 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | +12 pp | Spain higher |
Between the two, Spain's capital gains tax rate (30%) tops Ukraine's (18%) by 12pp. The 175-country average is 10.3%: both sit above it. Spain's figure is dated 2025-12-31 and Ukraine's 2026-06-30, 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 |
| Ukraine | 18% | Source: State Tax Service of Ukraine, Odesa Oblast — official explainer on personal income tax and military levy taxation of individual income from cryptocurrency transactions · as of 2024-07-18 |
| Difference | +12 pp | Spain higher |
Between the two, Spain's crypto tax rate (30%) tops Ukraine's (18%) by 12pp. The 88-country average is 13%: both sit above it. Spain's figure is dated 2025-01-01 and Ukraine's 2024-07-18, 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | +3.5 pp | Spain higher |
Between the two, Spain's wealth tax rate (3.5%) tops Ukraine's (0%) by 3.5pp. The 193-country average is 0.1%: Spain sits above it, Ukraine sits below it. Spain's figure is dated 2025-12-31 and Ukraine's 2026-06-30, so the two rates come from different data vintages.